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.…
Welcome to the Bar Year
Dear Members of the NCBA Corporate Counsel Section, Welcome to the 2026-2027 bar year! For those who don’t know me yet, my name is Chris Scott, and I have…
The Hardest Part of Transition Isn’t Financial
This is the first post in a two-part series addressing how attorneys and firms can plan for and navigate an attorney’s retirement. The second post will be…
Checking In: July 21, 2026
Compiled by Jessica Junqueira Robinson & Lawing Welcomes New Partner Linda L. Helms has joined the firm, where she is a member of the litigation practice.…
Inspiration
I came across some poetry that I found inspirational; it spoke to me about what we do: As the rain and the snow come down from heaven,and do not return to…
North Carolina’s 2026 Budget Bill Makes Sweeping Changes to Land Use and Zoning Law: What Local Governments Need to Know
The North Carolina General Assembly’s 2026 budget bill — the 2026 Appropriations Act, Session Law 2026-41 (Senate Bill 257) — was signed into law on…
What Can You Get on Top of That Judgment? Subtle Revisions to North Carolina’s Costs Statute That You Need to Know
For nearly two decades, North Carolina litigators have wrestled with a deceptively simple question at the close of a case: what, exactly, can a prevailing…
**Privacy Never Sleeps — And Neither Do Privacy Lawyers**
Chair (for a few more hours), NCBA Privacy & Data Security Section Anything keeping you up at night? If you practice privacy law, the answer is almost…
Checking In: June 9, 2026
Compiled by Jessica Junqueira Baker Donelson Adds Shareholder, Selects New Leader of Health Law Group Wilson is now a shareholder with Baker Donelson. Wilson…