Category Archives: News
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Client Alert: A New Holding in the Court of Appeals of Maryland That May Affect Enforcement of Condominium Liens
Earlier this week, the Court of Appeals of Maryland held that condominium liens perfected under the Maryland Contract Lien Act cannot secure unpaid amounts which accrue subsequent to the recordation of the lien. In in re Anthony D. Walker, the Court answered a certified question from the United States Bankruptcy Court for the District of Maryland which had grappled with ... Read More
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D.C. Court of Appeals Issues Decision On Condominium Lien Foreclosures And When An Appeal May Be Taken in a Consolidated Action
On March 25, 2021, the D.C. Court of Appeals issued its decision in RFB Properties II, LLC v. Deutsche Bank Company Americas (Nos. 19-CV-0529 and 19-CV-069). This decision has important ramifications on two fronts: (1) whether a party can appeal from a “final order” issued in only one of two consolidated cases; and (2) in the context of a D.C ... Read More
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Client Alert: Few Tax Exempt Organizations Examined By the IRS
The Treasury Inspector General for Tax Administration (“TIGTA”) recently issued a report about its review of the Internal Revenue Service’s (“IRS”) examination of tax-exempt organizations.[1] (“TIGTA Report”) The TIGTA Report analyzed examinations conducted by the IRS during fiscal year 2019. TIGTA found that there are many obstacles to overcome in order for IRS’ examiners to detect noncompliance by ... Read More
TAGGED: irs, tax exempt organizations, nonprofits, TIGTA, Form 990
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SCOTUS Opinion: Judicial Review Available For Claims Under Railroad Retirement Act
In Salinas v. United States Railroad Retirement Board, a Union Pacific Railroad employee applied for disability benefits under the Railroad Retirement Act of 1974. His first three applications were denied, but he was awarded benefits on the fourth. He then moved to reopen his third application, but the Board denied the request. The employee sought judicial review, but the Fifth ... Read More
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SCOTUS Opinion: Court Thwarts Efforts To Reclaim German Artifacts
During the Weimar Republic, a consortium of German Jewish art dealers purchased a collection of medieval relics known as the Welfenschatz for preservation. When the Nazis took over Germany, they forced the consortium to sell the relics to the government for a third of their value. Heirs of the consortium failed to recover the artifacts in Germany, so they filed ... Read More
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National Survey of COVID-19 Medical Malpractice Immunity Legislation (as of January 20, 2021)
Last updated January 20, 2021. [1] The below survey of federal and state legislation, guidance, and executive action provides information regarding enacted and proposed legislation and executive orders issued to provide immunity protections for liability, in certain respects, to health care professionals, facilities, and volunteers in the course of their treatment of individuals during the course of the COVID-19 ... Read More
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Client Alert: Congressional Ban on Anonymous Shell Companies in the U.S. Has Huge Implications for Businesses and Financial Institutions
While businesses across the country have been eagerly planning, preparing, and waiting for Congress to pass the latest coronavirus relief package, less attention was paid to the Corporate Transparency Act (CTA), which sailed through the House and Senate in early December. The CTA was part of the National Defense Authorization Act which the President recently vetoed; however, the House voted ... Read More
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SCOTUS Opinion: Court Upholds Arkansas Pharmacy Law Against ERISA Challenge
In 2015, Arkansas passed a law requiring pharmacy benefit managers, as intermediaries between pharmacies and prescription-drug plans, to reimburse pharmacies for drugs at a price equal to or higher than the pharmacy’s wholesale price, allowed pharmacies an administrative appeal procedure on those prices, and other items meant to keep drug prices low. Some of the managers sued, arguing that the ... Read More
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U.S. Law Week Quotes Arthur D. Burger Regarding Withdrawl of Counsel for Steve Bannon
Arthur D. Burger, Chair of Jackson & Campbell P.C.’s Professional Responsibility Practice Group, was quoted in U.S. Law Week regarding the withdrawal of counsel for former White House staffer Steve Bannon following offensive public statements Bannon had made. Mr. Burger commented on the legal ethics issues associated with the withdrawal. Mr. Burger is a recognized expert on legal ... Read More
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Client Alert: Dennis Hamilton v. Murray Rottenberg
The Court of Special Appeals of Maryland recently resolved a matter of first impression as to whether a judgment lien attaches on property during that brief period after a contract for sale has been executed but prior to legal title passing at closing. As this was the first level of appeal, it is likely that the losing party will seek ... Read More
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Client Alert: Employers Liable for Deferred Payroll Taxes
The Internal Revenue Service has issued guidance for employers who, in response to the President’s Executive Memorandum dated August 8, 2020, choose to defer payroll taxes for employees from September 1, 2020, through December 31, 2020. In Notice 2020-65, issued August 28, 2020, the IRS specified that the deferred payroll taxes are due to the IRS prior to ... Read More
TAGGED: irs, Tax Law, Payroll Taxes, Notice 2020-65
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Client Alert: Payment Protection Program Grants May Result in Unexpected Taxable Income
The Paycheck Protection Program (“PPP”) enacted through the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) is the government relief program that provided loans to small businesses to cover payroll, rent or mortgage payments and utilities. The loan may be forgiven under certain prescribed circumstances. The issue for recipients now is how to account for the funds. There ... Read More
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Virginia Supreme Court Suspends All Evictions For Rent Nonpayment Until September 7, 2020
A narrowly divided Court, in an order signed by Justice Mims, suspended all writs of eviction pursuant to unlawful detainer actions in Virginia, effective August 10, 2020, and continuing through September 7, 2020. The four-justice majority noted that the ongoing public health emergency limited the ability of tenants to avail themselves of the court system, and the Governor’s request for ... Read More
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National Survey of COVID-19 Medical Malpractice Immunity Legislation
(as of July 17, 2020) [1] The below survey of federal and state legislation, guidance, and executive action provides information regarding enacted and proposed legislation and executive orders issued to provide immunity protections for liability, in certain respects, to health care professionals, facilities, and volunteers in the course of their treatment of individuals during the course of the COVID-19 ... Read More
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Client Alert: Sweeping Changes to Virginia’s Employment Laws
The Virginia legislature enacted a series of sweeping employment laws, all but one of which went into effect July 1. These changes affect employers and employees in many sectors of the economy, bringing about reforms that have long been sought by progressive activists and labor interests. A primer for Virginia employers is below: Non-Competes Following the lead of its more progressive sister ... Read More
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SCOTUS Opinion: Court Narrows Eligibility of Lawful Permanent Immigrants to Avoid Removal
Andre Barton was a green-card holder who was convicted of several crimes, including a firearms offense and certain drug offenses. The government decided that it wanted to remove Barton based on those convictions. Barton applied for cancellation of removal, which has certain strict requirements including an initial seven years of continuous residence. The residency requirement would be cancelled, however, if ... Read More
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No Visitors Allowed: Potential Legal Ramifications of Restricted Visitors Policies In the Midst of COVID-19
The novel Coronavirus, COVID-19, has wreaked havoc on the nation and has had far-reaching effects across the globe. The trail of destruction left in its wake will no doubt have lasting implications on multiple industries for the foreseeable future and none has felt the impact more than the healthcare industry. Doctors, nurses, healthcare professionals, and non-medical related staff remain on ... Read More
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National Survey of COVID-19 Medical Malpractice Immunity Legislation (as of April 15, 2020)
The below survey of federal and state legislation, guidance, and executive action provides information regarding enacted and proposed legislation and executive orders issued to provide immunity protections for liability, in certain respects, to health care professionals, facilities, and volunteers in the course of their treatment of individuals during the course of the COVID-19 pandemic and the declared national and state ... Read More
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Client Alert: New CDC Guidance for Essential Employees Exposed to COVID-19
In an effort to ensure the continuity of essential operations while maintaining a safe work environment, the Centers for Disease Control issued guidance for when critical infrastructure employees may be permitted to work following a potential exposure to COVID-19. A potential exposure means household contact or non-household contact of six feet or less with a person with confirmed or suspected COVID-19, ... Read More
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Client Alert: OSHA Guidance on COVID-19 in the Workplace
As businesses deemed essential continue to operate during the coronavirus outbreak and other businesses make plans to reopen when conditions allow, it is important for employers to keep in mind the Occupational Safety and Health Administration’s recently issued Guidance on Preparing Workplaces for COVID-19, available here or at www.osha.gov. The guidance is not a standard or regulation. It creates ... Read More
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Client Alert: Internal Revenue Service Suspends Certain Collection Actions
On March 25, 2020, the Internal Revenue Service (“IRS”) introduced its “People First Initiative” in which it will suspend certain tax collection activities currently ongoing and limit the number of new collection actions. These limitations will run initially from April 1, 2020, through July 15, 2020. The implication from the IRS is that the July 15th end date ... Read More
TAGGED: irs, People First Amendment
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Client Alert: Order of the Governor of the State of Maryland, Number 20-03-23-01
Governor Hogan issued an order on March 23 updating his office’s order of March 19 prohibiting large gatherings and closing certain facilities and non-essential businesses. The amended order urges Marylanders to stay home and asks employers to adopt work-from-home policies. It is not, however, a shelter-in-place order. The amended order provides a non-exhaustive list of essential businesses that are not required ... Read More
TAGGED: maryland, Employment Law, COVID-19, Governor Larry Hogan
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SCOTUS Opinion: Courts May Consider Whether Deadline To Contest A Removal Order Has Been Equitably Tolled
When the Government has ordered that an immigrant be removed from the country for committing certain crimes, the Immigration and Nationality Act allows judicial review only on “constitutional claims or questions of law.” In Guerrero-Lasprilla v. Barr, two such immigrants sought appellate review of their removal orders based on whether their motions to reopen their removal proceedings were untimely or ... Read More
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SCOTUS Opinion: Civil Rights Plaintiffs Must Prove But-For Causation
For years, Entertainment Studios Network, an African-American owned company, sought to have Comcast Corp. carry its channels. Comcast refused and ESN sued, alleging racial discrimination under 42 U.S.C. § 1981. ESN alleged that Comcast’s legitimate business reasons for refusing to carry ESN channels were pretextual. The district court dismissed the complaint, holding that ESN had failed to allege but-for causation ... Read More
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SCOTUS Opinion: States Need Not Have Insanity Defense Based on Moral Understanding
Kansas permits defendants to raise an insanity defense based on whether the defendant “lacked the culpable mental state required as an element of the offense charged.” James Kahler, who was charged with capital murder for killing four family members, argued that he should have been able to raise an insanity defense based on whether he had a mental illness that ... Read More
TAGGED: scotus, SCOTUS opinion, Due Process, Kahler v. Kansas
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SCOTUS Opinion: States Immune from Copyright Claims
When North Carolina published a photographer’s copyrighted work recording operations to recover a shipwreck off of its coast, the photographer sued under the Copyright Remedy and Classification Act of 1990. The district court held that the Act abrogated State sovereign immunity from such claims, but the Fourth Circuit reversed, holding that the decision in Florida Prepaid Postsecondary Ed. Expense Bd ... Read More
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SCOTUS Opinion: Appellate Courts Must Review Late-Raised Arguments For Plain Error
Federal Rule of Criminal Procedure 52(b) provides that where a criminal defendant fails to raise an argument in the district court, the appellate court can review the issue for plain error. The Fifth Circuit, as opposed to other circuits, had the practice of refusing to review factual matters not raised before the district court. In Davis v. United States, a ... Read More
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Families First Coronavirus Response Act
On March 18, 2020, the 118th Congress of the United States signed into law the Families First Coronavirus Response Act, which will go into effect on April 2, 2020. The primary details of this newly enacted law are as follows: EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT (Section 3101) Applies to employers with fewer than 500 employees, but more than 25 ... Read More
Jackson & Campbell Coronavirus/COVID-19 Updates
At Jackson & Campbell, P.C. dependability is the cornerstone of our successful attorney-client relationships. Underlying our dependability is the care we have for our clients and their legal needs. We are sharing this message to assure you that we are keeping up with the rapidly changing news regarding the health and safety concerns surrounding the COVID-19 virus. One of the biggest ... Read More
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The Council of the District of Columbia Approves Emergency Bill Expanding Foreclosure Protections
On March 3, 2020, the Council of the District of Columbia approved an emergency bill amending certain portions of the Housing Finance Agency Act to extend the Agency’s Reverse Mortgage Insurance and Tax Payment Program (ReMIT). ReMIT is a pilot program crafted to address seniors facing foreclosure on a reverse mortgage by providing subsidy payments (up to $25,000) to help ... Read More