PTET Election Under The OBBBA
As discussed in New North Carolina PTE Tax Can Reduce Federal Income Taxes (December 14, 2022), the pass-through entity tax (the “PTET”) elections enacted…
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…
Planting Seeds in the Desert: Interviews with Legal Oasis Interns (Part 4)
In this blog post series, interns who are participating in the Legal Oasis Internship program discuss their participation in the program and why they choose…
A Message From Your 2025-2026 Chair
As your outgoing chair of the NCBA Dispute Resolution Section, I am thankful and humbled by the work that our small but mighty section completed this year. A…
Federal Income Tax Update
I. Conservation Easement Deed did not Constitute a CWA because it did not Contain a Merger Clause; Martin vs. Commissioner, TC Memo 2026-39. A.…
Where the Mechanic’s Lien Breaks: A New Construction Case from the N.C. Court of Appeals
A first-person reflection on K. Lee Builders, Inc. v. Barnes, No. COA25-1029 (N.C. Ct. App. July 1, 2026) — decided this month. It was raining the day I…
Planting Seeds in the Desert: Interviews with Legal Oasis Interns (Part 3)
In this blog post series, interns who are participating in the Legal Oasis Internship program discuss their participation in the program and why they choose…
What Your Client Searches in AI Makes Headaches for Litigators
Interactive AI tools have become routine for research, drafting and brainstorming. Although these chats can feel transient and private, they often are…
Reflections From Retirement: On the Importance of Mentoring
Harvey was a character. He wore only Pointer brand overalls, had less than a high school education and lived in a double-wide mobile home near the railroad…
Planting Seeds in the Desert: Interviews With Legal Oasis Interns (Part 2)
In this blog post series, interns who are participating in the Legal Oasis Internship program discuss their participation in the program and why they choose…