Basics of 338(h)(10) Elections
Section 338(h)(10) allows a buyer and seller in a qualified stock purchase to elect jointly for the sale of target stock to be treated for tax purposes as a…
Asked and Answered: WIP Committee Members Share Their Goals for 2026
For our first post of 2026, we asked our Committee members for input. Below are the questions we asked and the responses we received. Enjoy reading about what…
Pro Bono Spotlight: Hannah Michalove
Hannah Michalove is a bilingual immigration attorney at Pisgah Legal Services in Asheville, where she began her position in October 2024 — just ten days…
Resolutions With Results: Kick Off 2026 with YLD’s Legal Feeding Frenzy
Each March, the NCBA Young Lawyers Division (YLD) partners with Feeding the Carolinas to host the North Carolina Legal Feeding Frenzy, a statewide initiative…
Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape”
On February 18th, the Center for Art Law is sponsoring a lecture by Deborah Gerhard, the Paul B. Eaton Distinguished Professor of Law at UNC School of Law.…
Bringing Water to the Desert, Part Three
Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and…
North Carolina Court of Appeals Enforces Out-of-State Arbitration Clause in Case of First Impression
In a case of first impression, the North Carolina Court of Appeals in Earnhardt Plumbing, LLC v. Thomas Builders, Inc., No. COA25-36 (N.C. Ct. App. Nov. 19,…
Recognition by the Tax Court That Domestic Abuse Permeates Socioeconomic Strata
The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates…
Working Effectively With Pro Se Parties: Practical Guidance for Attorneys
Established case law tells us that pro se litigants are held to the same standards as represented parties. In practice, however, that principle does not…
It Would be Criminal to Miss It: The NCBA Criminal Justice Section’s Annual CLE!
Are you a criminal justice practitioner in state courts? How about in federal courts? Perhaps both? Do you have questions about how to manage the vast amounts…