December 2012 Archives

Dean Salkin joined with nine other law professors in an amicus brief to the NY Appellate Division, 3rd Dept. in Norse Energy v Town of Dryden.  

She has made the following available:

A copy of the amicus brief from the law professors is available here

The Appellant's brief (Norse Energy) is available here

The Town's Brief is available here

An amicus brief from the US Chamber of Commerce in support of hydrofracking is available here 

The New York Farm Bureau's Amicus Brief is available here

The amicus brief of the Catskill Riverkeeper and other environmental groups is availablehere

The amicus brief of the Town of Ulysses, the Association of Towns of the State of NY, the NY Planning Federation and the New York Conference of Mayors is available here



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From the New York Labor & Law Report-Bond, Schoeneck & King (an excellent free resource for NYS labor law-public and private)

Although public employers may be aware of their obligation to provide certain types of employees with an opportunity for a hearing prior to imposing discipline (such as a written reprimand), the line between a non-disciplinary counseling memorandum and a disciplinary reprimand is not always clear.  The New York State Court of Appeals' recent decision in Matter of Michael D'Angelo v Nicholas Scoppetta serves as an important reminder that the term "reprimand" may be interpreted more broadly than public employers anticipate.


Read full text of decision below:


Matter of Michael D'Angelo v Nicholas Scoppetta
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How to Stay Connected to the Internet While Traveling - Pinni Bohm

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Are you traveling this holiday weekend, but must remain connected to the law office to handle possible emergencies? Check out this informative PCWorld article for suggestions on how to best meet that goal, from purchasing a cellular connection for your devices to finding free public wifi. Depending upon your cell phone carrier's rules, though, tethering your mobile device to your smartphone might be the easiest means to accomplish this aim.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He can be contacted by email.
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Advising Clients on Expiring Bush Tax Cuts-Pinni Bohm

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2012 should be known as the year Congress left tax and estate planning attorneys unable to properly advise clients on dealing with the Internal Revenue Code. I can assure you that the feeling is quite unsettling. As is known, the so-called "Bush Tax Cuts" are expiring December 31, taking with them the increased $5,120,000 transfer (estate and gift) tax exemption, the reduced transfer tax top bracket of 35%, the lower income tax brackets of 10%, 15%, 25%, 28%, 33%, and 35%, and the reduced taxes on qualified capital gains and dividends (which will be taxed as ordinary income next year).

How should an attorney respond to urgent tax planning questions from clients? There is no single recommendation that all tax attorneys will agree to. Nonetheless, you will likely be safe by recommending that your clients consider accelerating all income for the current year and deferring all deductions to the next year. Additionally, they should consider putting as much income as possible into retirement accounts that tax now, but do not tax future withdrawals. Lastly, if they have sufficient assets that they could afford to live without, they should be pushed to transfer them to loved ones, whether in trust or outright.

The clock is ticking...

For more detailed suggestions in advising clients on individual tax planning and estate and gift tax planning, go to Accounting Today and Forbes, respectively.

Pinni Bohm, J.D., LL.M. (Taxation), is a tax and estate planning attorney with the Bohm Law Firm, who welcomes all questions by email.


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The Governor has signed the Uniform Notice of Claim Act.  



Superstorm Sandy Seminar

The program will be held from 6-9 p.m. Tuesday, December 18, at the MetLife Building, 1095 Avenue of the Americas, 19th Floor, Manhattan. Topics are expected to include FEMA claims, flood and wind claims, and the National Flood Insurance Program.

The State Bar Association will host a free webcast of the program, which can be viewed at   www.nysba.org/fedbarfemaprogram.    

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The webcast can be viewed at www.nysba.org/fedbarfemaprogram.
To register for the program, go to www.networkofbarleaders.org. For further information, contact Jane Zaretskie, Federal Bar Association, at (571) 481-9107 or jzaretzie@fedbar.org.

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The program is free to members of the bar.

The LIVE program qualifies for CLE credit - 1.5 hours skills and 1.5 hours Professional Practice.

The New York State Bar Association will create a webcast of the program. The webcast program can be viewed atwww.nysba.org/fedbarfemaprogram.  It will be archived and available after the program.






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IRS Exempt Organizations Select Check - YouTube

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Learn how to search for charities and other nonprofits using the IRS online tool called Select Check in this new YouTube video.

Watch this and other videos on the IRS YouTube Channel.



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Dictation - Online Speech Recognition with Google Chrome

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Online Dictation

http://ctrlq.org/dictation/

If you are looking for an online dictation program, look no further than Online Dictation for use with Google Chrome. This dictation program allows users to convert their spoken voice into digital text with little fuss. Visitors just need to attach a microphone to their computers to allow the program to pick up their voices. This version is compatible with all computers running Google Chrome.

Text  From The Scout Report, Copyright Internet Scout 1994-2012. https://www.scout.wisc.edu/


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Google's popular mapping service returned to the iOS platform late last night as a downloadable app, nearly three months after Apple abruptly removed it from their operating system. The new application offers voice guided turn-by-turn navigation, traffic conditions, Google local search, public transit directions, integrated Street View (to investigate a destination before you arrive), and a 3D Google Earth option. Early reviews are extremely positive.

David Pogue from the New York Times writes: "The brand-new, completely rethought design is slick, simple and coherent. Google admits that it's even better than Google Maps for Android phones, which has accommodated its evolving feature set mainly by piling on menus."

You may read more about the application at CNET, PCMag, New York Times, and Forbes

You may download the application here.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He welcomes all technology-related questions by email.





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Click-throughs of law firms' text ads significantly increased once Google began permitting firms to extend them to sites in Google's vast Google Display Network. To further intensify the number of clickthroughs, Google is now redesigning the standard ads to feature more favorable font sizes, spacing, and layouts. They are also inserting noticeable large arrows for viewers to click.

According to Google, "[t]hese enhancements are among the largest that we have made to text ads, and our experiments indicate an uplift in clicks across publishers on the Google Display Network." 

Read more on Google's Inside Adsense blog.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He welcomes all technology-related questions by email.


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Nicole Black has looked into the ethics of cloud computing extensively, both for her ABA book about cloud computing and for purposes of articles that she has written such as this recent one for the ABA's GPSolo ezine: The Ethics of Cloud Computing for Lawyers. The general standard is that lawyers must take reasonable steps to ensure that confidential client data is secure when stored with a particular vendor.

For more information, thanks to Nicole, take a look at this handy chart from the ABA which  summarizes the various decisions from the different jurisdictions on this issue.



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"...Look, iTunes 11, I love you and all, but where's all my stuff? First I needed to figure out the Up Next thing, retool my Search habits, figure out how to make a Genius playlist again, and now I can't even find the Downloads window. What gives?

If you're in the same boat, we're here to help. If you have re-enabled the Sidebar, you'll notice that there's no way to click on Downloads any more. Even when there's a download happening. Here's the thing: the Downloads window will never be there. iTunes 11 has moved it. Here's how to find it again...."


Read more at http://www.cultofmac.com/205158/use-itunes-11-the-right-way-with-these-tips-and-tricks-feature/#aq7IZ8sgAUZtP0L0.99 


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Sending Clients Email Attachments Exceeding 25 MB - Google Drive

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Millions of people use Google Drive each day to seamlessly store, share, and sync files across their computers. Google has now integrated Google Drive into their popular web email service, permitting users to send attachments up to 10 GB directly from the compose window. Utilizing Google Drive, you gain the additional benefit of your client always having the most up-to-date version of the file.

To take advantage of this new feature, you must first opt-in to Google's new compose window, which is slowly being rolled out to gmail accounts across the United States.

Read more at Google's Gmail blog.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He welcomes all technology-related questions by email.



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Google Releases Second Version of Gmail App for iOS - Google Drive

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On Tuesday, Google released the second version of their often-panned Gmail app for iOS (iPhone, iPad, and iPod). They released a version in the beginning of the year, which did not take advantage of the benefits of being a native application. Google then purchased Sparrow, which owned a popular paid iOS email app, and seems to have finally incorporated many of their features into its own gmail app

Version 2.0 features an intuitive new interface with profile pictures in messages, infinite scrolling in message lists, autocomplete predictions during searches, ability to RSVP to Google Calendar invitations, multiple account support, and several new animations that make the experience appear more seamless. For the lawyer who uses Gmail on the run, this version is a must-download.

In July, Google purchased Sparrow, the creator of an extremely popular and intuitive mobile email application. It would seem the Sparrow team has successfully revamped the Gmail application to include many of Sparrow's touted features.

You can read full reviews of the revised application over at Cnet, Macworld, and PCMag

You can find and download the app here.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He welcomes all technology-related questions by email.


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Capitol Confidential » Gov. Cuomo's top judge candidates are in

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Read entire news article here.

The Commission on Judicial Nomination's seven nominees are:

-Sheila Abdus-Salaam, Associate Justice, Appellate Division, First Department;
-Rolando T. Acosta, Associate Justice, Appellate Division, First Department;
-Kathy H. Chin, Esq., attorney in private practice (Cadwalader, Wickersham & Taft LLP);
-EugeneM. Fahey, Associate Justice, Appellate Division, Fourth Department;
- Jenny Rivera, Professor of Law, CUNY School of Law;
-Margarita Rosa, Esq., Executive Director, Grand Street Settlement;
-David A. Schulz, Esq., attorney in private practice (Levine Sullivan Koch & Schulz, LLP).


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How To Secure Your Law Firm's Twitter Account - Google Drive

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How to Secure Your Law Firm's Twitter Account to Protect Your Clients


Hackers now utilize Twitter account hacking as one of their primary means to distribute malware to end-users. In a thorough CNET article, Dennis O'Reilly suggests various tactics to help prevent hackers from commandeering your law firm's Twitter feed and, thus, hurting your hard-earned reputation. Don't let your firm's reputation become one of their casualties.

Pinni Bohm, J.D., LL.M. (Tax), is a tax and estate planning attorney with the Bohm Law Firm, who utilizes technology in his daily practice. He welcomes all technology-related questions by email.


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