Expert Analysis

• NY's Tax On 2nd Homes Compounds Residency Tax Risks

  

  New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.

• Texas Ruling Leaves Key Oil Royalty Question Unresolved

  

  The Texas Supreme Court's recent decision in Fasken Oil and Ranch v. Puig clarifies that royalty reservations containing “free of cost forever” language do not bar deduction of post-production costs — but it leaves open whether prices producers report to royalty owners should reflect what unaffiliated buyers would pay, says Robert Foss at Hinds Feat Advisors.

• Your Next Litigation Hold Should Cover AI Chat Logs

  

  The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

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  Studying Foreign Languages Makes Me A Better Lawyer

  

  Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.

• 6th Circ. Ruling Highlights Split On Labor Cost Depreciation

  

  The Sixth Circuit's recent decision in Schoening Investment v. Cincinnati Casualty throws into relief the fine lines of courts' varying interpretations of whether a commercial property insurer may justifiably depreciate labor costs to determine the actual cash value of damage, says Nabila Rahim at Zelle.

• 6th Circ. Ruling Broadest So Far In Wave Of Habeas Decisions

  

  The Sixth Circuit’s recent opinion in Lopez-Campos v. Raycraft provides the most developed structural reasoning among rulings in a widening circuit split over mandatory detention after undocumented entry into the U.S., and supplies immigration practitioners a template for due process arguments in favor of habeas relief, says Kemal Hepsen at Mandamus Lawyers.

• And Now A Word From The Panel: An MDL Realignment

  

  With seven multidistrict litigation proceedings initiated so far this year, a review of venue locations suggests a shift away from the East Coast, a seeming reversal of last year's swing in that direction, says Alan Rothman at Sidley.

• NIL Contracts Test Limits On College Football Transfers

  

  College football's new legal era of direct payments to players and fewer transfer restrictions has put contractual provisions in play, and stipulations such as termination clauses and repayment obligations require added scrutiny as the name, image and likeness system evolves, says Kevin Paule at Hill Ward Henderson.

• Data Center Boom Brings New Patent Risk For Owners

  

  As U.S. data center investment surges, owners and operators face rising patent infringement suits targeting entire facility designs rather than individual products — risks that standard vendor indemnities often fail to cover, say attorneys at V&E.

• Tax Teams Get No Bright-Line Rule From AI Privilege Cases

  

  Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

• Class Actions At The Circuit Courts: May Lessons

  

  In this month's review of class action appeals, Mitchell Engel at Shook Hardy discusses four recent rulings from cases involving allegations of Title VII violations, the Employment Retirement Income Security Act, prison dental care violations and overcharging for PACER access.

• 5 Rules In 10 Weeks: Inside Genius Act's Implementation Blitz

  

  Regulators have proposed five Genius Act rules in a striking span of 10 weeks, building a stablecoin framework that, with the Office of the Comptroller of the Currency at its operational center, will shape oversight and force issuers, banks and fintechs to take action as deadlines approach, say attorneys at Cahill.

• Texas Ruling Makes Avoiding Appraisal Nearly Impossible

  

  By deciding that a coverage dispute doesn't nullify an appraisal clause, the Texas Supreme Court, in its recent Ace American Insurance ruling, makes appraisal nearly unavoidable in state personal auto and residential property disputes, says David Winter at Norton Rose.

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  NY Times Word Puzzles Make Me A Better Lawyer

  

  Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

• Tracking Tech Suit Is A Risk Management Reminder For Cos.

  

  The Fifth Circuit recently heard oral argument in Rand v. Eyemart Express — an appeal that could reshape the legal landscape for businesses that deploy tracking tech on their websites — underscoring the importance of proactive risk management for companies across multiple industries, say attorneys at Blank Rome.