Month: January 2022

Looking Behind the Robe: Can You Disqualify Your Judge For Owning Stock?

January 24, 2022

Surprise! Judges are real people. They buy things like the rest of us. Sometimes they buy things – like stock – that might create bias, or at least the appearance of bias, in the cases over which they preside. To address this issue, California law provides that a judge shall be automatically disqualified from a…

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Litigator Leah Capranica Joins Boutin Jones Inc.

January 24, 2022

Leah Capranica has joined Boutin Jones Inc. as an attorney in the firm’s litigation group. She is a civil litigator whose experience prior to joining Boutin Jones includes not only two Judicial Externships in the region and a summer associate role at the firm, but professional roles including co-founding a proprietary trading firm and working…

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Appellate Court Finds Federal Conservation Easement Regulation Invalid

January 12, 2022

The Eleventh Circuit Court of Appeals recently invalidated a technical provision in the Treasury Regulations controlling conservation easement charitable contribution deductions, and reversed a Tax Court order disallowing the taxpayer’s carryover deduction. The case was remanded for further proceedings. Hewitt v. Commissioner, No. 13-700 (11th Cir. Dec. 29, 2021), opinion available here. This is a…

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New Year’s Resolution: Don’t Outsmart Yourself!

January 3, 2022

This is the time of year many of us resolve, intentionally or otherwise, to better ourselves. Most resolutions involve exercising more often, improving our general fitness, or losing weight. However, most of us don’t stick to those resolutions for long. How about a different approach this year? Don’t set your sights unreachably high by trying…

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