Recent Articles from All Practice Groups

Conservation Easements: Congress Giveth and the IRS & Tax Court Taketh Away

By: Nancy Ortmeyer Kuhn, Esq. Charitable conservation easements have long been controversial, and there was some concern that the new tax legislation enacted in December 2017[1] would limit the conservation easement charitable deduction.  However, there were no limits placed upon conservation easements, and even the syndicated easements[2] were left alone.  This particular area of the law is... Read More >

TOPA Update – Single-Family Homes, DC Legislation Passed

This is an update from the articles posted March 9, April 4, April 6, and April 10, 2018 relating to Single-Family Homes – DC Legislation Proposed to Exclude from TOPA. The District of Columbia Council passed legislation today, April 10, 2018, that excludes single-family homes from TOPA. Bill 22-315, was first introduced last... Read More >

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DC Reduced Rate of Recordation Tax – Applies to Revocable Trust

The District recently passed legislation which reduces the Recordation Tax for most first-time homebuyers.  The Recordation Tax for a “first-time District homebuyer” purchasing “eligible property” is reduced to 0.725% (transfer taxes owed by the seller of 1.1% or 1.45% are unchanged) for houses and, for transfers of economic interests in a housing cooperative unit (co-op unit), the recordation tax rate is... Read More >

TOPA – Proposal to eliminate Bankruptcy and Court-Order Exemptions

Earlier this month, Bill 22-0739 was introduced to the District of Columbia Council. The Bill is named the TOPA Bankruptcy Tenant Displacement Prevention Amendment Act of 2018. The Bill seeks to amend the Tenant Opportunity to Purchase Act to remove TOPA’s exemption of bankruptcy sales and to require owners of property acquired via court order to submit to TOPA... Read More >

Art Burger To Teach Class: Grappling with Conflicts

Arthur D. Burger, Chair of Jackson & Campbell’s Professional Responsibility Practice Group, will be teaching a DC Bar CLE Course. The course, Grappling with Conflicts : How to Spot Them and What To Do About Them will be taught by Webinar on May 8, 2018 at 6:00 p.m. to 8:15 p.m. His co-panelist will be Julia Porter, Esq., Senior Assistant... Read More >

Court Rejects Fifth Circuit’s “Substantial Need” Test For Funding Under 18 U.S.C. sec. 3599(f)

Under 18 U.S.C. sec. 3599(f), a defendant charged with a crime punishable by death can petition the trial court for funds that would be “reasonably necessary” for investigative, expert, or other services needed for the defense. In Ayestas v. Davis, a man sentenced to death made such a petition to support his federal habeas claim for ineffective assistance of... Read More >

Government Must Prove Specific Interference With Targeted Tax-Related Proceedings For Tax Obstruction Charge

IRS code makes it a crime under 26 U.S.C. sec. 7212(a) to “obstruct or impede, or endeavor to obstruct or impede, the due administration of” the Internal Revenue Code, either “corruptly or by force or threats of force.” The IRS investigated Carlo Marinello, and ultimately charged him with several violations of the tax code, including for tax obstruction under Section... Read More >

Decisions, March 2018, Volume 4, Issue 2

Christopher P. Ferragamo, a Director in Jackson & Campbell's Insurance Coverage Practice Group, prepares a bi-monthly newsletter that addresses healthcare issues and healthcare coverage issues called Decisions. Read the latest issue here.  Please see below for prior issues of Decisions: January, 2018 - Volume 4, Issue 1 November, 2017 - Volume 3, Issue 6 September, 2017 - Volume 3, Issue 5... Read More >

DC Super-Priority Lien on a Condo Cannot Foreclose Subject to First Priority Mortgage

Following from its decision in Chase Plaza Condominium Assoc. v. JPMorgan Chase Bank, 98 A.3d 166 (DC 2014), in which the DC Court of Appeals held that a DC condominium foreclosing on its statutory six-month super-priority lien could by law extinguish an otherwise first-priority mortgage when the proceeds of the sale were insufficient to satisfy that mortgage, the Court was... Read More >

Art Burger to Participate on Panel, Ethics in a Changing World

On April 24 at 6:00 p.m. Arthur D. Burger, Chair of Jackson & Campbell’s Professional Responsibility Practice Group, will participate on a panel before the Federal Communications Bar Association for a CLE course entitled:  Ethics in a Changing World. Mr. Burger and the other panelists will discuss ethical issues attorneys should consider when changing firms, or when hiring lateral... Read More >

Court Restricts Collections Efforts Under Foreign Sovereign Immunities Act

In Rubin v. Islamic Republic of Iran, certain parties obtained a judgment against Iran under the state sponsors of terrorism exception to the Foreign Sovereign Immunities Act. They then sought to enforce that judgment against Iranian historical artifacts housed at the University of Chicago. The district court declined to permit the attachment, and the Seventh Circuit affirmed. The Court,... Read More >

Guilty Plea Does Not Bar A Constitutional Challenge To Conviction

Class v. United States When Rodney Class was indicted for possessing firearms in his locked vehicle parked at the U.S. Capitol, he moved to dismiss on the basis that the law violated his Second Amendment and Due Process rights under the Constitution. The district court declined Class’ motion, and he entered into a written plea agreement, which did not expressly... Read More >