Is there a reason why you have not registered and viewed the latest Power Hour?
Is it the time?
It always starts at noon.
Is it the topic?
The Power Hour sessions look into an interesting array of topics. In our most recent Power Hour, Judge Dietz shared his knowledge about appellate work. Previously, Attorney Kayla Britt, our #FairyLawMother, talked to us about LinkedIn etiquette. There have also been other Power Hour sessions about inclusion in the workplace and skills to become a better negotiator. If you have ideas for speakers or power hour sessions, you can email the NCBA Paralegal Division to submit your suggestions.
Is it the location?
All Power Hour sessions are available in a virtual space with other paralegals and students.
Is it all the things?
I know. I know. You are pulled in many directions at work: managing attorneys, legal assistants, admin staff, the copier guy, etc.; organizing workflow processes and court schedules; calming down frantic clients; and more.
It can also be that you do not have the bandwidth, or quite frankly, the energy to learn a new concept, refresh your knowledge base or engage with people you don’t even know. Each session gives you the opportunity to improve your work and become an even bigger asset to your firm.
An “In Case You Missed It” video replay is a great way to see our most recent sessions and catch your interest. You can check one out, such as the #FairyLawMother and The Art of Negotiation.
Here’s the deal: you are a paralegal of the 2000s. When you attend Power Hour sessions, you will get the opportunity to catch up with the latest trends, tools, and ethics content. You get the chance to interact with speakers and other paralegals. And you get to learn and implement new skills to better your paralegal work.
So, when the next Power Hour e-flyer is sitting in your inbox, ask yourself: who needs it?
The answer: you do.
Kimberly M. Johnson is a member of the Paralegal Division Council. She is the Chair of the Ethics Committee. She is a member of the Pro Bono and CPE Committees, along with Women in the Profession and the Elder Rights and Special Needs Committees.
***
The Paralegal Division Blog is managed by the Division’s Communications Committee. Via the blog, the Communications Committee provides information written by attorneys, paralegals, and other experts designed specifically for paralegals in the areas of substantive law, ethics, technology, paralegal practice advice, and more. If you are interested in signing up to submit a blog post on a future date, you can do so here. When you are ready to submit a blog post, you can do so by using this form.
Retired Attorney Don Tisdale of Winston-Salem passed away peacefully at his home on April 30, 2024, with his devoted wife, Vicki, and son Ken, also an attorney in Winston-Salem, by his side. Don grew up in Saxapahaw, North Carolina, and graduated from Walter Williams High School in Burlington. He earned both his Bachelor of Arts and Juris Doctor from Wake Forest University. Following his law school graduation in 1968, Don worked in private practice in Winston-Salem until 1974, when he was elected the youngest District Attorney in Forsyth County history, at the age of 32. He went on to serve three terms, and during his tenure, helped to establish North Carolina’s Victim Assistance Network (NCVAN). Don ended his career as a founding partner of the law firm of Grace, Tisdale & Clifton, in Winston-Salem. One of his greatest pleasures was when his son, Ken, joined the practice.
I met “Mr. Tisdale” as a third-year law student at Wake Forest University when he was assigned to be my Clinic criminal placement supervising attorney. The highlight of my career was being Don’s associate after I graduated from law school. I had the privilege of eulogizing Don at his Memorial Service in Winston-Salem on May 3, 2024. What follows is an edited excerpt of my remarks about this truly amazing man. It is my hope that young lawyers find a mentor of Don’s caliber to help guide them and teach them in the way that Don did for me.
Picture this: Winston-Salem, January 1999. I was a 23-year-old 3rd year law student at Wake Forest and was starting Clinic. Well, luck was with me because my criminal placement was with none other than Donald K. Tisdale.
Coming into my criminal placement, I had no idea who Don was. I’m from Maryland, so I knew nothing about the Winston-Salem legal community. I did not know that I’d hit the legal jackpot and been placed with a legend. And little did I know that this chance placement would forever change my life.
What should have only been a six-week placement turned into me spending the entire semester with Don, because as his longtime secretary and my dear friend Zina retells it, Don said that I “just wouldn’t leave.” I loved being in his office. There was nothing better than sitting around talking to Don, Zina, and our dear deceased friend, Bruce Fraser. It was way better than going to class!
Every morning, I’d go to Don’s office, where I would find him and Zina going over his schedule for the day. Then, he and I would set out and tackle the day. I can vividly recall riding with Don in either his black two-seater BMW or his big white Chevy Tahoe to different counties for court appearances or jail visits. These road trips were my favorite times with Don because it was during these car rides that we’d talk about his life and career, and the practice of law. Now many of you may think that Don was a man of few words, but as I recall it, we had long-ranging conversations where Don would recount anecdotal stories from his life and extoll the virtues of the practice of law. In hindsight, it may be that those long-ranging conversations consisted of me running my mouth, and Don quietly listening to me, chiming in with pearls of wisdom here and there. But no matter how those car conversations really went, I truly got to know Don, and he dispensed invaluable wisdom that I have carried with me through my life and career.
Prior to the Tax Cuts and Jobs Act of 2017, transfers between spouses or former spouses incident to divorce were treated as either (a) nontaxable transfers under Section 1041 or (b) alimony or separate maintenance payments under Section 71. Under that prior regime, alimony payments under Section 71 were included in the taxable income of the recipient and resulted in an income tax deduction for the payor. The 2017 Act repealed Section 71 and its corollaries, Sections 62(a)(10) and 215, which provided the deduction for the payor of alimony. Although most states follow the current Internal Revenue Code, some do not. Accordingly, in some states, alimony is still taxable to the recipient and deductible by the payor for state income tax purposes.
Although Section 71 is repealed, Section 1041 remains intact. Section 1041(a) provides no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) (i) a spouse, or (ii) a former spouse but only if the transfer is incident to divorce. Section 1041(b) provides “in the case of any transfer of property described in subsection (a), (1) for purposes of this subtitle, the property shall be treated as acquired by the transferee by gift, and (2) the basis of the transferee in the property shall be the adjusted basis of the transferor.” The effect of treating a transfer as a gift for income tax purposes is the application of Section 102, which excludes the value of gifted property from the gross income of the recipient. Section 1041(c) provides that “for purposes of subsection (a)(2), a transfer of property is incident to the divorce if such transfer (1) occurs within 1 year after the date on which the marriage ceases, or (2) is related to the cessation of the marriage.” Section 1041(d) provides subsection (a) does not apply if the spouse (or former spouse) of the individual making the transfer is a nonresident alien of the United States.
Temporary regulations under Section 1041(c)(2) clarify that a transfer of property between former spouses is deemed related to the cessation of marriage under Section 1041(c)(2) if (i) the transfer is pursuant to a divorce or separation instrument, and (ii) the transfer occurs not more than six years after the date on which the marriage ceases. Treas. Reg. § 1.1041-1T(b), Q&A-7. Any transfer made more than six years after the cessation of the marriage and any transfer not pursuant to a divorce or separation instrument is presumed non-divorce related. However, the presumption is rebuttable where it is shown the transfer was made to effect the division of property owned by the former spouses at the time of divorce.
Any interest paid in connection with late transfers between a spouse or former spouse incident to divorce is not exempt from tax. Gibbs v. Commissioner, T.C. Memo 1997-196. Similarly, Seymour v. Commissioner, 109 T.C. 279 (1997), establishes interest paid to a spouse or former spouse incident to divorce gives rise to a deduction to the extent it is allocable to a deductible expense.
John G. Hodnette is an attorney with Fox Rothschild, LLP in Charlotte.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2024-05-14 15:49:062024-05-14 15:49:06Transfers of Property Between Divorcing Spouses
The recent death of O.J. Simpson brought out reflections by many on the 1994 murders of Nicole Brown Simpson and Ronald Goldman, and the enrapturing period that ensued. From the white Ford Bronco slow-speed police chase to the image of Johnnie L. Cochran Jr., wearing a black knit cap while arguing before the jury, many of us were glued to our televisions for over a year because of the larger-than-life image that Simpson held in American pop culture. And while even in death, O.J. Simpson remains a polarizing figure, his double-murder trial, famously dubbed the “Trial of the Century,” remains one of the most fascinating trials in American history. It changed the public’s view of lawyers for a generation. And the names of so many people involved in the trial – Marcia Clark, Christopher Darden, Johnnie Cochran, Robert Shapiro, F. Lee Bailey, Barry Scheck, and Mark Fuhrman – are indelibly etched in our memories for their roles in Simpson’s trial.
From the moment the LAPD zeroed in on Simpson, his lawyers outmaneuvered the prosecution at seemingly every turn. Simpson’s defense team employed a strategy that was quite sophisticated, in that from the earliest days of their representation of Simpson, the defense team understood the intangible and tangible elements necessary to successfully defend Simpson: assembling a team of seasoned and venerable lawyers and experts; using defense experts to impeach and undermine prosecution experts; using publicity to shape the public’s perception of Simpson; frontloading defense theories into the public consciousness early and often so that those theories gained traction and acceptance prior to trial; challenging everything, no matter how minimal; disrupting the prosecution; and (almost) always presenting to the public as unified and supportive of Simpson’s innocence. Simpson’s defense team’s zealous advocacy was relentless and full throttle, and ultimately paid dividends, in the form of Simpson’s acquittals.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00CriminalJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngCriminalJustice2024-05-10 09:12:202024-05-10 09:16:58O.J. is Dead, But Our Duty to be Zealous Advocates Endures
Do you have time to grab a cup of coffee? Instead of taking this one to go, how about spending thirty meaningful minutes with a future lawyer?
A half hour of your time is all we need to make this program a success! We are seeking attorney volunteers to connect with a law student and pass on the valuable insights you have about succeeding in law school and entering the practice of law. If you would like to volunteer, please fill out this attorney sign-up form (law students can sign up with this student sign-up form). If you have signed up during a previous GaC session, you will need to sign up again.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA YLDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA YLD2024-05-08 12:00:502024-05-08 12:01:27Searching for Volunteers for the Grab-a-Coffee Program: Summer 2024
Like many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and the stress of practicing law. Somewhere along the way, though, I realized that something was missing. This way of living was not sustainable for me. So, I set out on a journey ten years ago to explore my own well-being and to redefine what flourishing looked like for me. I’d like to share some of what I have learned.
This is not another article encouraging readers to meditate, write a gratitude journal, practice mindfulness, exercise, sleep and eat better, engage in service work, get out in nature, or change their mindset. While these are all valuable practices, by now, most of us know what we can do to improve our well-being. We have been inundated with well-being content offering specific wellness tools. Instead, what follows are principles that I have found helpful in guiding my well-being journey.
Like many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and the stress of practicing law. Somewhere along the way, though, I realized that something was missing. This way of living was not sustainable for me. So, I set out on a journey ten years ago to explore my own well-being and to redefine what flourishing looked like for me. I’d like to share some of what I have learned.
This is not another article encouraging readers to meditate, write a gratitude journal, practice mindfulness, exercise, sleep and eat better, engage in service work, get out in nature, or change their mindset. While these are all valuable practices, by now, most of us know what we can do to improve our well-being. We have been inundated with well-being content offering specific wellness tools. Instead, what follows are principles that I have found helpful in guiding my well-being journey.
Jack Cummings received Tax Notes’ inaugural Award for Excellence in Tax Commentary on May 3 at the ABA Tax Section’s annual meeting. Jack is counsel in Alston & Bird’s Raleigh and Washington offices.
The quality and quantity of Jack’s tax articles and other scholarly work are extraordinary. Many of us are like Salieri in “Amadeus.” Our lesser talents allow us to appreciate, but not replicate, Jack’s insightful work.
Congratulations, Jack! Below is a conversation with him:
Over the years, what percentage of your time was spent on client work, and what percentage on scholarly pursuits?
That’s a good question. Only in the last few years has it become pretty heavily weighted towards articles, scholarly or not!
How have you found time to write so many excellent and thorough articles?
Often an article grows out of a practice issue, so research can do double duty.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2024-05-07 10:18:272024-05-07 10:21:00Jack Cummings Receives Tax Notes’ Award for Excellence in Tax Commentary
I came into law school having no interest in commercial law. So, how did I spend the past summer in Rome drafting international factoring law at a prestigious international institution? How did I get the opportunity to spend my fall break presenting at the 14th Annual Transnational Commercial Law Professor Conference? The answer: an outstanding professor who believed in me and taught me how commercial law can be more than it seems.
During my first week of 1L, the older students warned me about Professor Gabriel. I was told he was an “old-school” law professor with high expectations for his students. Hence, I was nervous when winter term came around because I had him for Contracts. Going into the first class, I was expecting someone who would do his thing and leave, not caring whether or not we understood the material. That couldn’t be farther from the truth. It was evident from the first day that, although his humor was extremely dry, he cared about the material and hoped we would, too. As the trimester continued, I knew I would take every class he offered. Fast forward one year and two more classes with Professor Gabriel: it was my 2L Winter trimester, and I figured I would ask Professor Gabriel how to get involved in this field of law. He asked me if I had an internship lined up for the summer and if I was open to international travel. Read more
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA YLDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA YLD2024-05-02 10:51:302024-05-02 10:58:57The Professor Who Changed the Trajectory of My Career
Approximately four years ago, on March 10, 2020, Gov. Roy Cooper issued an executive order declaring a state of emergency in North Carolina due to the covid-19 outbreak which had originated in Wuhan, China in the late Fall of 2019 and began spreading to the United States in early 2020. The public is aware of the doctors, nurses and other medical workers who helped so many North Carolinians through the covid-19 crisis. The public is less aware of the significant role that lawyers played in providing pro bono legal services to North Carolinians with covid-19 legal issues, one of whom was attorney John Noor with the Asheville law firm of Roberts and Stevens.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Pro Bonohttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngPro Bono2024-05-01 16:21:582024-05-09 12:32:23Pro Bono Spotlight: John Noor and the Western North Carolina COVID Legal Hotline
Power Hour: Who Needs It?
Paralegal DivisionIs there a reason why you have not registered and viewed the latest Power Hour?
Is it the time?
It always starts at noon.
Is it the topic?
The Power Hour sessions look into an interesting array of topics. In our most recent Power Hour, Judge Dietz shared his knowledge about appellate work. Previously, Attorney Kayla Britt, our #FairyLawMother, talked to us about LinkedIn etiquette. There have also been other Power Hour sessions about inclusion in the workplace and skills to become a better negotiator. If you have ideas for speakers or power hour sessions, you can email the NCBA Paralegal Division to submit your suggestions.
Is it the location?
All Power Hour sessions are available in a virtual space with other paralegals and students.
Is it all the things?
I know. I know. You are pulled in many directions at work: managing attorneys, legal assistants, admin staff, the copier guy, etc.; organizing workflow processes and court schedules; calming down frantic clients; and more.
It can also be that you do not have the bandwidth, or quite frankly, the energy to learn a new concept, refresh your knowledge base or engage with people you don’t even know. Each session gives you the opportunity to improve your work and become an even bigger asset to your firm.
An “In Case You Missed It” video replay is a great way to see our most recent sessions and catch your interest. You can check one out, such as the #FairyLawMother and The Art of Negotiation.
Here’s the deal: you are a paralegal of the 2000s. When you attend Power Hour sessions, you will get the opportunity to catch up with the latest trends, tools, and ethics content. You get the chance to interact with speakers and other paralegals. And you get to learn and implement new skills to better your paralegal work.
So, when the next Power Hour e-flyer is sitting in your inbox, ask yourself: who needs it?
The answer: you do.
Kimberly M. Johnson is a member of the Paralegal Division Council. She is the Chair of the Ethics Committee. She is a member of the Pro Bono and CPE Committees, along with Women in the Profession and the Elder Rights and Special Needs Committees.
***
The Paralegal Division Blog is managed by the Division’s Communications Committee. Via the blog, the Communications Committee provides information written by attorneys, paralegals, and other experts designed specifically for paralegals in the areas of substantive law, ethics, technology, paralegal practice advice, and more. If you are interested in signing up to submit a blog post on a future date, you can do so here. When you are ready to submit a blog post, you can do so by using this form.
You may also wish to participate in the Division by using our virtual suggestion box to submit suggestions/ideas to the Division Council, nominating a paralegal for Paralegal Spotlight, or completing the Paralegal Spotlight Questionnaire if you are nominating yourself. If you are interested in volunteering with the Communications Committee, please contact the Communications Committee Chair at [email protected]. If you are interested in joining other division committees, you can review a list of committees and sign up here.
In Memoriam: Attorney Donald “Don” Kenneth Tisdale Sr.
Criminal JusticeRetired Attorney Don Tisdale of Winston-Salem passed away peacefully at his home on April 30, 2024, with his devoted wife, Vicki, and son Ken, also an attorney in Winston-Salem, by his side. Don grew up in Saxapahaw, North Carolina, and graduated from Walter Williams High School in Burlington. He earned both his Bachelor of Arts and Juris Doctor from Wake Forest University. Following his law school graduation in 1968, Don worked in private practice in Winston-Salem until 1974, when he was elected the youngest District Attorney in Forsyth County history, at the age of 32. He went on to serve three terms, and during his tenure, helped to establish North Carolina’s Victim Assistance Network (NCVAN). Don ended his career as a founding partner of the law firm of Grace, Tisdale & Clifton, in Winston-Salem. One of his greatest pleasures was when his son, Ken, joined the practice.
I met “Mr. Tisdale” as a third-year law student at Wake Forest University when he was assigned to be my Clinic criminal placement supervising attorney. The highlight of my career was being Don’s associate after I graduated from law school. I had the privilege of eulogizing Don at his Memorial Service in Winston-Salem on May 3, 2024. What follows is an edited excerpt of my remarks about this truly amazing man. It is my hope that young lawyers find a mentor of Don’s caliber to help guide them and teach them in the way that Don did for me.
Coming into my criminal placement, I had no idea who Don was. I’m from Maryland, so I knew nothing about the Winston-Salem legal community. I did not know that I’d hit the legal jackpot and been placed with a legend. And little did I know that this chance placement would forever change my life.
What should have only been a six-week placement turned into me spending the entire semester with Don, because as his longtime secretary and my dear friend Zina retells it, Don said that I “just wouldn’t leave.” I loved being in his office. There was nothing better than sitting around talking to Don, Zina, and our dear deceased friend, Bruce Fraser. It was way better than going to class!
Every morning, I’d go to Don’s office, where I would find him and Zina going over his schedule for the day. Then, he and I would set out and tackle the day. I can vividly recall riding with Don in either his black two-seater BMW or his big white Chevy Tahoe to different counties for court appearances or jail visits. These road trips were my favorite times with Don because it was during these car rides that we’d talk about his life and career, and the practice of law. Now many of you may think that Don was a man of few words, but as I recall it, we had long-ranging conversations where Don would recount anecdotal stories from his life and extoll the virtues of the practice of law. In hindsight, it may be that those long-ranging conversations consisted of me running my mouth, and Don quietly listening to me, chiming in with pearls of wisdom here and there. But no matter how those car conversations really went, I truly got to know Don, and he dispensed invaluable wisdom that I have carried with me through my life and career.
Read more
Transfers of Property Between Divorcing Spouses
Tax SectionPrior to the Tax Cuts and Jobs Act of 2017, transfers between spouses or former spouses incident to divorce were treated as either (a) nontaxable transfers under Section 1041 or (b) alimony or separate maintenance payments under Section 71. Under that prior regime, alimony payments under Section 71 were included in the taxable income of the recipient and resulted in an income tax deduction for the payor. The 2017 Act repealed Section 71 and its corollaries, Sections 62(a)(10) and 215, which provided the deduction for the payor of alimony. Although most states follow the current Internal Revenue Code, some do not. Accordingly, in some states, alimony is still taxable to the recipient and deductible by the payor for state income tax purposes.
Although Section 71 is repealed, Section 1041 remains intact. Section 1041(a) provides no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) (i) a spouse, or (ii) a former spouse but only if the transfer is incident to divorce. Section 1041(b) provides “in the case of any transfer of property described in subsection (a), (1) for purposes of this subtitle, the property shall be treated as acquired by the transferee by gift, and (2) the basis of the transferee in the property shall be the adjusted basis of the transferor.” The effect of treating a transfer as a gift for income tax purposes is the application of Section 102, which excludes the value of gifted property from the gross income of the recipient. Section 1041(c) provides that “for purposes of subsection (a)(2), a transfer of property is incident to the divorce if such transfer (1) occurs within 1 year after the date on which the marriage ceases, or (2) is related to the cessation of the marriage.” Section 1041(d) provides subsection (a) does not apply if the spouse (or former spouse) of the individual making the transfer is a nonresident alien of the United States.
Temporary regulations under Section 1041(c)(2) clarify that a transfer of property between former spouses is deemed related to the cessation of marriage under Section 1041(c)(2) if (i) the transfer is pursuant to a divorce or separation instrument, and (ii) the transfer occurs not more than six years after the date on which the marriage ceases. Treas. Reg. § 1.1041-1T(b), Q&A-7. Any transfer made more than six years after the cessation of the marriage and any transfer not pursuant to a divorce or separation instrument is presumed non-divorce related. However, the presumption is rebuttable where it is shown the transfer was made to effect the division of property owned by the former spouses at the time of divorce.
Any interest paid in connection with late transfers between a spouse or former spouse incident to divorce is not exempt from tax. Gibbs v. Commissioner, T.C. Memo 1997-196. Similarly, Seymour v. Commissioner, 109 T.C. 279 (1997), establishes interest paid to a spouse or former spouse incident to divorce gives rise to a deduction to the extent it is allocable to a deductible expense.
John G. Hodnette is an attorney with Fox Rothschild, LLP in Charlotte.
O.J. is Dead, But Our Duty to be Zealous Advocates Endures
Criminal JusticeThe recent death of O.J. Simpson brought out reflections by many on the 1994 murders of Nicole Brown Simpson and Ronald Goldman, and the enrapturing period that ensued. From the white Ford Bronco slow-speed police chase to the image of Johnnie L. Cochran Jr., wearing a black knit cap while arguing before the jury, many of us were glued to our televisions for over a year because of the larger-than-life image that Simpson held in American pop culture. And while even in death, O.J. Simpson remains a polarizing figure, his double-murder trial, famously dubbed the “Trial of the Century,” remains one of the most fascinating trials in American history. It changed the public’s view of lawyers for a generation. And the names of so many people involved in the trial – Marcia Clark, Christopher Darden, Johnnie Cochran, Robert Shapiro, F. Lee Bailey, Barry Scheck, and Mark Fuhrman – are indelibly etched in our memories for their roles in Simpson’s trial.
From the moment the LAPD zeroed in on Simpson, his lawyers outmaneuvered the prosecution at seemingly every turn. Simpson’s defense team employed a strategy that was quite sophisticated, in that from the earliest days of their representation of Simpson, the defense team understood the intangible and tangible elements necessary to successfully defend Simpson: assembling a team of seasoned and venerable lawyers and experts; using defense experts to impeach and undermine prosecution experts; using publicity to shape the public’s perception of Simpson; frontloading defense theories into the public consciousness early and often so that those theories gained traction and acceptance prior to trial; challenging everything, no matter how minimal; disrupting the prosecution; and (almost) always presenting to the public as unified and supportive of Simpson’s innocence. Simpson’s defense team’s zealous advocacy was relentless and full throttle, and ultimately paid dividends, in the form of Simpson’s acquittals.
Read more
Searching for Volunteers for the Grab-a-Coffee Program: Summer 2024
Young Lawyers DivisionDo you have time to grab a cup of coffee? Instead of taking this one to go, how about spending thirty meaningful minutes with a future lawyer?
A half hour of your time is all we need to make this program a success! We are seeking attorney volunteers to connect with a law student and pass on the valuable insights you have about succeeding in law school and entering the practice of law. If you would like to volunteer, please fill out this attorney sign-up form (law students can sign up with this student sign-up form). If you have signed up during a previous GaC session, you will need to sign up again.
Read more
Of Competition, Stress, and Well-Being
Featured PostsLike many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and the stress of practicing law. Somewhere along the way, though, I realized that something was missing. This way of living was not sustainable for me. So, I set out on a journey ten years ago to explore my own well-being and to redefine what flourishing looked like for me. I’d like to share some of what I have learned.
This is not another article encouraging readers to meditate, write a gratitude journal, practice mindfulness, exercise, sleep and eat better, engage in service work, get out in nature, or change their mindset. While these are all valuable practices, by now, most of us know what we can do to improve our well-being. We have been inundated with well-being content offering specific wellness tools. Instead, what follows are principles that I have found helpful in guiding my well-being journey.
Read more
Of Competition, Stress, and Well-Being
Professional Vitality, Professional Vitality CommitteeLike many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and the stress of practicing law. Somewhere along the way, though, I realized that something was missing. This way of living was not sustainable for me. So, I set out on a journey ten years ago to explore my own well-being and to redefine what flourishing looked like for me. I’d like to share some of what I have learned.
This is not another article encouraging readers to meditate, write a gratitude journal, practice mindfulness, exercise, sleep and eat better, engage in service work, get out in nature, or change their mindset. While these are all valuable practices, by now, most of us know what we can do to improve our well-being. We have been inundated with well-being content offering specific wellness tools. Instead, what follows are principles that I have found helpful in guiding my well-being journey.
Read more
Jack Cummings Receives Tax Notes’ Award for Excellence in Tax Commentary
Tax SectionBy Herman Spence III
Jack Cummings
Jack Cummings received Tax Notes’ inaugural Award for Excellence in Tax Commentary on May 3 at the ABA Tax Section’s annual meeting. Jack is counsel in Alston & Bird’s Raleigh and Washington offices.
The quality and quantity of Jack’s tax articles and other scholarly work are extraordinary. Many of us are like Salieri in “Amadeus.” Our lesser talents allow us to appreciate, but not replicate, Jack’s insightful work.
Congratulations, Jack! Below is a conversation with him:
Over the years, what percentage of your time was spent on client work, and what percentage on scholarly pursuits?
That’s a good question. Only in the last few years has it become pretty heavily weighted towards articles, scholarly or not!
How have you found time to write so many excellent and thorough articles?
Often an article grows out of a practice issue, so research can do double duty.
Read more
The Professor Who Changed the Trajectory of My Career
Young Lawyers DivisionI came into law school having no interest in commercial law. So, how did I spend the past summer in Rome drafting international factoring law at a prestigious international institution? How did I get the opportunity to spend my fall break presenting at the 14th Annual Transnational Commercial Law Professor Conference? The answer: an outstanding professor who believed in me and taught me how commercial law can be more than it seems.
During my first week of 1L, the older students warned me about Professor Gabriel. I was told he was an “old-school” law professor with high expectations for his students. Hence, I was nervous when winter term came around because I had him for Contracts. Going into the first class, I was expecting someone who would do his thing and leave, not caring whether or not we understood the material. That couldn’t be farther from the truth. It was evident from the first day that, although his humor was extremely dry, he cared about the material and hoped we would, too. As the trimester continued, I knew I would take every class he offered. Fast forward one year and two more classes with Professor Gabriel: it was my 2L Winter trimester, and I figured I would ask Professor Gabriel how to get involved in this field of law. He asked me if I had an internship lined up for the summer and if I was open to international travel. Read more
Pro Bono Spotlight: John Noor and the Western North Carolina COVID Legal Hotline
Pro Bono CommitteeJohn Noor
By Paul Yale
Approximately four years ago, on March 10, 2020, Gov. Roy Cooper issued an executive order declaring a state of emergency in North Carolina due to the covid-19 outbreak which had originated in Wuhan, China in the late Fall of 2019 and began spreading to the United States in early 2020. The public is aware of the doctors, nurses and other medical workers who helped so many North Carolinians through the covid-19 crisis. The public is less aware of the significant role that lawyers played in providing pro bono legal services to North Carolinians with covid-19 legal issues, one of whom was attorney John Noor with the Asheville law firm of Roberts and Stevens.
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