Latest from Business Litigation Blog

Business Litigation Blog The U.S. Supreme Court Nexus Required for State Taxation of Online Sales: But Questions Still Remain June 22, 2018   Yesterday morning, the United States Supreme Court announced its highly anticipated decision in South Dakota v. Wayfair, 585 U.S. __ (No. 17-494, 2018) in which it revisited the Court’s long-standing precedent that a state may only tax businesses that establish “nexus” with a state by having a sufficient physical presence in that state. (See Quill Corp v. North Dakota, 504 U.S. 298 (1992)). Now the Court, in a 5-4 split decision, has concluded that physical presence is…
Business Litigation Blog New Tax Incentive for Development in Low-Income Communities, Part I August 16, 2018 The Tax Cuts and Jobs Act of 2017 (TCJA), enacted on December 22, 2017, includes a provision that provides tax benefits to investors that develop in Qualified Opportunity Zones (QOZs), which were created to stimulate economic development and job creation in distressed communities. Part I of this seven-part series on QOZs provides an overview of the enactment of the TCJA, and defines QOZs, Qualified Opportunity Funds (QOFs), and Qualified Opportunity Zone Property (QOZP). Enactment of TCJA TCJA is tax legislation that affects individuals, businesses,…
Business Litigation Blog Website Accessibility Lawsuits: 5 Things Every Arizona Business Should Know August 19, 2019 After an 18 month hiatus, ADA accessibility lawsuits are once again being filed in Arizona’s federal courts. Unlike previous ADA lawsuits (which focused on physical barriers to accessibility), this new wave of lawsuits alleges that business websites and mobile apps are not accessible to those with hearing and/or visual impairments. Here are five things that every business owner should know. 1. What is the ADA and who does it apply to? The ADA is a federal law that was enacted in 1990. It requires…
Business Litigation Blog FATCA and FBAR: The IRS is discontinuing its Offshore Voluntary Disclosure Program March 30, 2018 The Internal Revenue Service (IRS) announced last week that it will terminate its Offshore Voluntary Disclosure Program as of September 28, 2018. Taxpayers who have not reported foreign bank accounts and income now have only six months to do so. In the mid-2000s, the IRS began aggressively pursuing foreign financial institutions for information concerning deposits held by those institutions on behalf of U.S. taxpayers. That effort has resulted in an unprecedented period of world-wide intra-governmental cooperation to identify unreported accounts and untaxed…
Business Litigation Blog Jennings Strouss Wins Unprecedented Arizona “Lemon Law” Lawsuit September 2017 Phoenix commercial trial attorney Christopher D. Lonn won a favorable verdict in a three-year “lemon law” litigation against  BMW of North America (BMW N.A.). This is the first known verdict in Arizona (and possibly the United States) where a jury found that excessive brake noise is a defect under a governing “lemon law” statute.  Mr. Lonn represented Dr. Jason Nordean and his wife against BMW N.A. In 2012, while residing in Oregon, Dr. Nordean and his wife took delivery of a custom ordered 2013 BMW M6 coupe,…
Litigation Blog Businesses Beware: Don‘t Get Hooked into Paying for Forms You Don’t Need March 22, 2017 Practice Area: Business Litigation Over the years, I have come across what appear to be “official” correspondences from companies portraying themselves as state-related representatives. Their purpose is to “scare” a business into hiring them to prepare form corporate documents, stating that all corporations must file annual reports with the Arizona State Corporation Commission; however, many businesses, such as limited liability companies, are not required to file annual reports. In addition, the letters offer to prepare annual director and shareholder meeting minutes at fairly…
Litigation Blog Do You Know Where the Data Is? February 22, 2017 Practice Area: Business Litigation Even with new rules governing proportionality and relevance, preserving and collecting electronically stored data remains an issue in many litigations. Virtually all modern communication is electronic; not just conversations, but all facets of business and personal exchanges.  And the sources of that electronic data continue to evolve. Just when the eDiscovery industry got a handle on collecting Outlook Exchange Servers, the tech savvy corporations migrated toward cloud based solutions and put another wrench in the preservation and collection processes necessary for litigation. Recent estimates show…
Litigation Blog Beware of Caller ID “Spoofing” Scam February 19, 2016 Practice Area: Business Litigation Attorneys and their clients have joined the ranks of victims affected by a new scam that attempts to obtain personal and financial information for fraudulent use. The process is referred to as Caller ID “spoofing.” It allows callers to deliberately falsify the information transmitted to Caller ID displays, effectively disguising their real identity. Spoofing is used to trick someone into giving out personal or financial information so that it can be used in fraudulent activity or sold illegally. Most types of spoofing are prohibited by…
Business Litigation Blog Personal Representatives of the Estate of a Vulnerable Adult Need to be Aware of Arizona’s Adult Protective Services Act November 23, 2015 A personal representative of a decedent’s estate has a statutory duty to serve the best interests of the successors to the estate. One such duty is to take possession and control of the decedent’s property for purposes of administering the estate. A personal representative is also expected to identify any person who is believed to have concealed, embezzled, conveyed, or otherwise disposed of, any property of the decedent in an unlawful manner. If the decedent…
Business Litigation Blog Things to Consider When Doing Business in Arizona: Unique Aspects of Arizona Law – From Cumulative Voting to Blue Pencils, Blind Trusts and Guns at Work September 24, 2015 Arizona is a great place to do business. It boasts an excellent regulatory environment, envious climate, skilled workers, fair tax rates, good transportation facilities, and a growing pool of consumers. In addition, CNBC ranked Arizona among the top fifteen of its “America’s Top States for Business 2014” list, giving it high marks for a growing and independent workforce, good access to capital, and a solid infrastructure.…