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Expert Analysis

• Think Like A Lawyer: Always Be Closing

  

  When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence 鈥� and in fact, rehashing it all may test jurors鈥� patience 鈥� so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

• Credit Cards And Trading Cards: SALT In Review

  

  From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Calif. Budget Will Likely Have Unexpected Tax Consequences

  

  A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California鈥檚 next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

• Litigation Inspiration: Attys Can Be Heroic Like Olympians

  

  Although litigation won鈥檛 earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint 鈥� seeking both their clients鈥� interests and those of the court 鈥� instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

• Lean Into The 'Great Restoration' To Retain Legal Talent

  

  As the 鈥済reat resignation,鈥� in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a 鈥済reat restoration,鈥� adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

• How Cannabis Rescheduling May Alter Paraphernalia Imports

  

  The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

• Fishing Makes Me A Better Lawyer

  

  Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge鈥嬧�嬧�嬧�嬧�嬧�嬧�� at聽Robinson Bradshaw.

• A Healthier Legal Industry Starts With Emotional Intelligence

  

  The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys鈥� early training and broader societal stereotypes 鈥� but developing one鈥檚 emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

• To Make Your Legal Writing Clear, Emulate A Master Chef

  

  To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef 鈥� seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat 鈥� thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

• Circuit Judge Writes An Opinion, AI Helps: What Now?

  

  Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

• Ohio Tax Talk: The Legislative Push For Property Tax Relief

  

  As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

• Looking South With A Smile: SALT In Review

  

  From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Trauma-Informed Legal Approaches For Pro Bono Attorneys

  

  As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.