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Expert Analysis

• Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

  

  A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

• Lawyers Can Take Action To Honor The Voting Rights Act

  

  As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

• How To Grow Marketing, Biz Dev Teams In A Tight Market

  

  Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they鈥檒l need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

• Rock Climbing Makes Me A Better Lawyer

  

  Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at聽Haynes and Boone.

• Think Like A Lawyer: Dance The Legal Standard Two-Step

  

  From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step 鈥� framing the governing standard at the outset, and clarifying why they meet that standard 鈥� which has benefits for both the drafter and reader, says Luke Andrews聽at聽Poole Huffman.

• Shake-Ups For Courts In Different Fields: SALT In Review

  

  From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

  

  With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

• Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

  

  The Apple TV+ series 鈥淭ed Lasso鈥� aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

• Now More Than Ever, Lawyers Must Exhibit Professionalism

  

  As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

• Reading Between The Lines Of Justices' Moore Ruling

  

  The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

• A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

  

  Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

• Another Crack In The Shield: SALT In Review

  

  From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• States Should Loosen Law Firm Ownership Restrictions

  

  Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.