Business, Tax & Real Estate

Legal Updates on Employer Confidentiality Rules During Workplace Investigations: Protecting Employees and Employers On December 16, 2019, the National Labor Relations Board (“NLRB”), in Apogee Retail LLC d/b/a Unique Thrift Store (“Apogee”), held that employer rules that require employees to maintain confidentiality during workplace...

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The Fifth Appellate District Affirms the Implied Duty to Act in Good Faith in Contract Matters It is well established in Ohio that “public policy dictates that every contract contains an implied duty for the parties to act in good faith and to deal fairly with each other.”  Gator...

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Subcontractor Dispute Highlights the Significance of Accurate Verbiage in a Construction Contract Between Two Subcontractors. For clients engaged in the construction field, the use of “pay-when-paid” and “pay-if-paid” provisions in construction contract documents is likely a common occurrence.  However, a recent decision from the Summit County...

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The US Tax Court in Rosenberg v. Commissioner, TC Memo 2019-124 has ruled that an IRA distribution, made after a couple divorced, was taxable and subject to the 10% excise tax because: (1) no exception to the 10% excise tax applied and (2) the Court...

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A federal district court has held in Dase v. IRS, 124 AFTR 2019-5281 that jointly-owned property subject to an IRS lien against one of the joint owners only encumbered the tax debtor’s interest in the property. Legal Background:  A person’s failure to pay any tax after...

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