By Paul Topolka Section 212(3) of the Code provides in pertinent part: “In case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in connection with the determination, collection, or refund of any tax.” The reach of the above provision is […]
By Marcus C. Hewitt and Natalma “Tami” McKnew In the wake of the 2016 presidential election, the healthcare industry is coping with the uncertainty of a new administration, especially in light of the President’s repeated pledges to repeal and replace the Patient Protection and Affordable Care Act (“PPACA” or “Obamacare”). A repeal could affect every […]
By Robert C. Kemp III One of the greatest honors in my professional career was serving on the N.C. Commission on the Administration of Law and Justice. As a member of the commission, I was assigned to the Committee on Criminal Investigation and Adjudication. Two of the topics we focused on were pretrial justice and […]
By Kim Wentworth Ready or not, February is upon us. As of Feb. 1, attorneys have 28 days to get their North Carolina State Bar Mandatory Continuing Legal Education (MCLE) in for 2016. As attorneys know, they must complete 12 hours of CLE credit each year. Two of these hours must be ethics/professional responsibility credit and […]
By Thomas K. Maher On Dec. 2, 2016, the North Carolina Commission on the Administration of Law and Justice, which was the result of work by Chief Justice Martin, met for the final time. The commission worked through five committees, including the Criminal Investigation and Adjudication Committee. The Criminal Investigation and Adjudication Committee worked on several […]
By Sean F. Herrmann The following is a quick look at some recent opinions from our neck of the woods: First, in McAdams v. N.C. Dep’t. of Com., No. COA16-196 (N.C. App. December 6, 2016) (https://appellate.nccourts.org/opinions/?c=2&pdf=34582), the Court of Appeals of North Carolina upheld the trial court’s 12(b)(6) dismissal of the plaintiff’s wrongful discharge and whistle […]
By Kimberly M. Johnson The flashing blue light. That’s what I remember about Mrs. Lake’s third grade class. Show-and-tell was the best part of my week; especially when that sheriff’s deputy gave a bunch of us a sightseeing tour of his patrol car. It made a lasting impression. Conducting a job shadowing event at your […]
By Art MacCord Art MacCord is a patent attorney with 38 years of experience. He keeps an eye on the U.S. Patent and Trademark Office and the U.S. Copyright Office for new rules and practice tips of interest to intellectual property attorneys. Please find his most recent link below. Trademark Fee Changes https://www.uspto.gov/trademark/fees-payment-information/trademark-fee-changes
By Russell Rawlings Wellness was not a familiar term when I did something about mine in 1978. That was the year I lost 140 pounds and changed my life forever. Whether that qualifies me to write on the subject of wellness remains to be seen. There’s certainly more to wellness than losing weight. On the […]
By Benita N. Jones Happy New Year! As 2017 gets into full swing, change is all around us — a new president has taken office in Washington, a new governor has taken office in Raleigh, and with both come new elected officials, new appointments, new agendas, and new policy directions. In the midst of these changes, […]