The Trail of Tracing and Transmutation
Have you ever had a client ask, “What happens to my inheritance if I decide to separate from my spouse?” “Is this my separate property?” “What if I…
The 2023 Legislative Review CLE Program: Stay Informed and Excel in Your Practice!
Join us on Thursday, November 9, 2023, for an informative and comprehensive event at the Bar Center in Cary. This program, planned by the NCBA Administrative…
Federal Income Tax Update: Part 4
I. Termination of S Corporation Status was Inadvertent where Shares were Owned by an IRA. In PLR 202319003, the IRS again demonstrated its willingness to…
Family Law Intensive Seminar: November 2023
To the best of my recollection, the first Family Law Intensive Seminar was held approximately 25 years ago. It was the brainchild of a Rocky Mount family law…
Checking In: October 24, 2023
New Attorney Joins The Law Offices of James Scott Farrin Hannah Lee Hubbard will practice with the litigation team. She has previous experience serving as a…
Summer Experiences: Advice for the 1L
As a first-year law student, it is understandable to feel overwhelmed about securing the “perfect” internship or externship for your first summer. There…
Summer Experiences: Advice for the 1L
As a first-year law student, it is understandable to feel overwhelmed about securing the “perfect” internship or externship for your first summer. There…
Empower Pro Bono
Attorneys hold a unique power to transform the lives of many. It is often funny how lawyers are one of the top hated professions, yet most people will need an…
Recharacterizing Gain on the Sale of Depreciable Property Between Related Parties
Section 1239 provides gain on the sale or exchange of certain depreciable property between related taxpayers is taxed at ordinary income rates rather than the…
Almendarez Nominated for the North Carolina State Bar Board of Paralegal Certification Vacancy
The Paralegal Division nominates Shawana W. Almendarez, NCCP, for consideration for the North Carolina State Bar Board of Paralegal Certification vacancy.…