60-Month Rule for Check-the-Box Elections
In a prior NC Bar blog post, Classification of LLCs Under the Check-the-Box Regulations, I discussed the flexibility of LLC tax treatment due to the…
Networking 101: Building Your Brand in Intellectual Property
One thing that most law students and attorneys will tire of hearing is “network, network, network.” People often say that “who you know” is critical…
Three New Changes at the Tax Court Impacting the Queen City
Many know that the U.S. Tax Court is a court of national jurisdiction that travels to cities across the country. To file a petition in Tax Court, taxpayers…
A Note From the Chair – Jessica Heffner
Welcome to the 2026–2027 Bar Year! I am incredibly excited — and truly honored — to serve as Chair of the Family Law Section of the NCBA this 2026-2027…
The New Administrative Law Section Chair’s Alerts to Upcoming Section Projects
I am Charla Burill, the Administrative Law Section’s new Chair. We have already held our first Council meeting of the year, and with the support of my…
Respect Matters: What Law Firms Owe Their Transitioning Partners
This is the second post in a two-part series by Douglas Wood. In previous discussions, I focused on the challenges attorneys face as they approach retirement…
Action and Impact: A New Year for the NCBA Intellectual Property Law Section
The beginning of a new bar year offers a useful opportunity to consider what makes a professional organization valuable to its members. For the North Carolina…
Checking In: August 25, 2026
Compiled by Jessica Junqueira Barnes & Thornburg LLP Announces New Additions The firm, which is national, shared that it will be adding a group of…
Constructive Receipt Doctrine
Taxpayers intuitively believe they will not be taxed until they have cash or other consideration in their hands. However, the constructive receipt doctrine…
Federal Income Tax Update
I. Tax Court Finds Equitable Tolling May Excuse a Late-Filed Tax Court Petition; Gilbert vs. Commissioner; TC Memo 2026-10. The IRS examined Mr. and Mrs.…