June 11th, 2025
May Federal Tax Update
INDIVIDUALS In Stevens v. Commissioner, TC Memo 2025-45, the Tax Court concluded that a $34.2 million tax deduction for an interest accrual on a “loan” arrangement to offset a business sale for $36.2 million was…
June 4th, 2025
Doorbell Camera Footage Can Be Evidence in a Divorce Case Here Is What to Know
In the age of smart homes and always-on surveillance, recordings from devices like Ring doorbells, nanny cams, and voice assistants are increasingly being introduced as evidence in divorce and custody cases. Understanding domestic violence and…
May 29th, 2025
Maryland Online Data Privacy Act
The Maryland Online Data Privacy Act of 2024 (MODPA) will significantly impact many Maryland businesses when it goes into effect on October 1, 2025. Here’s what businesses need to understand: What is MODPA MODPA gives…
May 8th, 2025
April Federal Tax Update
INDIVIDUALS In Zajac v. Commissioner, TC Memo 2025-33, the Tax Court found that one-half of a $35,001 settlement for the taxpayer’s arrest and incarceration for allegedly beating his wife which charges were dropped when not…
May 6th, 2025
National Small Business Week: Legal Essentials Checklist
During National Small Business Week, we recognize the critical role entrepreneurs and small business owners play in our economy. You are the innovators and contributors in your local community – your business deserves the strongest…
April 30th, 2025
Conducting Legal Due Diligence in M&A Transactions
When you’re at a grocery store, do you open a carton of eggs to check if any of the shells are cracked? When you are interested in buying a company you should work with professionals…
April 23rd, 2025
Can Employers Restrict Employees from Having a Second Job?
Having a second job — or moonlighting as it is often called — whether it be as an Uber driver, content creator, part-time retail associate, or owning a side business selling items on Etsy or…
April 17th, 2025
Small, Minority- and Women-Owned Businesses May be Missing out on Maryland Contract Opportunities
Maryland’s Minority Business Enterprise (MBE) and Small Business Enterprise (SBE) Programs aim to connect small, minority- and women-owned businesses to Maryland contracting and procurement opportunities. In addition to enhancing your business’ visibility, obtaining a MBE…
April 8th, 2025
March Federal Tax Update
INDIVIDUALS In Jaha v. Commissioner, TC Memo 2025-26, the Tax Court determined that a husband was domiciled in California rather than Oregon when he earned income from a business such that community property law made…
March 26th, 2025
Who Pays for Summer Camps When Parents Are Divorced?
When parents divorce, navigating child-related expenses can become complex, especially when it comes to extracurricular activities like summer camp. While summer camps can be a fun and enriching experience for children, they also serve a…
