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Expert Analysis

• 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.

• Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

  

  The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation 鈥� a misdemeanor in most states 鈥� carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

• How To Clean Up Your Generative AI-Produced Legal Drafts

  

  As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI鈥檚 repetitive and choppy outputs, says Ivy Grey at WordRake.

• A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

  

  The U.S. Supreme Court鈥檚 decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president鈥檚 New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

• Industry Self-Regulation Will Shine Post-Chevron

  

  The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

• 3 Ways Agencies Will Keep Making Law After Chevron

  

  The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

• Atty Well-Being Efforts Ignore Root Causes Of The Problem

  

  The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.