Section 70201(a) of the One, Big, Beautiful Bill Act ("OBBBA") added section 224 to the Internal Revenue Code, providing an income tax deduction for "qualified tips"...

A report recently published by Harvard University's Center for Housing Studies (Could Legalizing Mid-Rise Single-Stair Housing Expand and Improve Housing Supply? | Joint Center for Housing Studies) examines how zoning...

The Commercial Division Advisory Council ("Advisory Council") is consistently looking to implement and amend new rules to enhance practice in the Commercial Division.

As readers of this blog no doubt are aware, clients sometimes take a "shoot first, ask questions later" approach during the early stages of litigation.

As summer winds down, ComDiv practitioners no doubt will soon be gearing up for the upcoming fall and winter months.

Under CPLR §§ 3111 and 3122(d), "[t]he reasonable production expenses of a non-party witness shall be defrayed by the party seeking discovery."

The New York Climate Leadership and Community Protection Act ("CLCPA") established ambitious targets to transform New York's energy generation and efficiency.

The burden of establishing personal jurisdiction over a defendant rests with the plaintiff. Service of process is a necessary component of jurisdiction, and it is not complete until proof of service is filed.

Although discretionary, it is well-known among commercial practitioners that the Commercial Division justices generally like a Rule 19-a statement of material facts included with the submission of a summary judgment motion.

Failing to file a notice of claim pursuant to Civil Practice Law and Rules ("CPLR") Section 9802 can become a trap for the unwary litigator who commences a hybrid proceeding-action (Article 78 claim(s) combined with plenary cause(s) of action) or a strict Article 78 proceeding against a village.

Every commercial litigator is familiar with the burdens at the discovery phase of litigation, whether it is a dispute over production, privilege, or just the sheer volume and cost (both time and money) associated.

On August 13, 2026, New York City Council Member Pierina Sanchez introduced Intro. 1015-2026, legislation authorizing an expanded version of NYC’s J-51 property tax abatement program for alterations and improvements to qualifying condominium, cooperative and rental apartment buildings.[1] The Committee on Housing and Buildings will hold a public hearing on September 9th.

Recent changes implemented by Secure Act 2.0 provide a powerful retirement opportunity.

On February 10, 2026, Judge Rakoff of the United States District Court for the Southern District of New York answered that question with a "yes" in United States v Heppner.

It is not uncommon for a potential new client or even a new referral source to ask, "why would someone need to hire a tax attorney when they already have an ac­countant?" In many instances...

Earlier this month, commercial litigators and judges from across New York headed to the Sagamore Resort on Lake George for the NYSBA Commercial and Federal Litigation Section’s 2026 Spring Meeting.

When does a litigant's persistence cross the line into sanctionable conduct? A Commercial Division decision examines the consequences faced by a plaintiff who continued litigating claims after a closely related action rejected the same core theory of liability, resulting in fee-shifting sanctions for frivolous conduct.

When does gross negligence in evidence preservation cross the line into willful misconduct warranting the striking of a pleading? A Manhattan Commercial Division decision examines the boundaries of spoliation sanctions after a cybersecurity firm's pervasive preservation failures led to the loss of critical Slack messages, monitoring tickets, and alarm data spanning the period of a ransomware attack.

The attorney-client privilege is an old and well-known evidentiary privilege. It fosters candor between attorney and client, protects confidential information from being revealed to others...

As my colleague, Serene Carino, recently blogged, the Commercial Division Advisory Council has proposed a rule requiring accurate pinpoint citations in all Commercial Division filings, a reform designed to ensure that “[t]he reader should never be left guessing where the referenced authority resides.