Washington has avoided the Fiscal Cliff for the time being with the passing of the American Taxpayer Relief Act (“Act”).  While this Act addresses various tax issues, the below focuses on several key issues of the Act: The top marginal income tax rate will increase from 35% to 39.6% for individuals with taxable income above...Read More

Washington has avoided the fiscal cliff for the time being with the passing of the American Taxpayer Relief Act (“Act”).  The Act addresses several key estate planning issues.  With the passage of the Act, the unified federal estate and gift tax exemption will remain at $5,000,000 per person.  The Act also permanently increased the top...Read More

Even if an employer has done everything correctly – given ample warnings, progressive discipline – a terminated employee sometimes still files suit.  A recent case illustrates the point.  A grocery clerk was terminated after receiving over a dozen warnings about rudeness to customers, including a “last chance” agreement.  Nevertheless, the terminated clerk sued.  The clerk...Read More

The Indiana Court of Appeals recently held that a contractor who proposes a goodwill gesture to resolve a dispute with an unsatisfied customer may be bound by such offer and is liable for breach of contract if it fails to follow through to the customer’s satisfaction. In David Vance v. Francisco Lozano, et al., 02A03-1203-SC-142,...Read More

Trade secrets are important and valuable assets of a business operation. In Indiana, trade secrets are protected by the Uniform Trade Secrets Act pursuant to Indiana Code § 24-2-3-2, et seq. Trade secrets are generally defined as information that derives its independent economic value from being generally not known or readily ascertainable, and reasonable efforts...Read More

Earlier this year, the Indiana Legislature amended and added Section 4 to Indiana Code 32-29-8.  The addition of Section 4 is important to many groups, including banking institutions, purchasers at sheriff sale, and junior lienholders.  It provides these parties a statutory remedy to clear title when a purchaser at sheriff sale and/or plaintiff mortgagee learns...Read More

In the wake of the recent Presidential election, the focus of many politicians in Washington has turned to the fast-approaching “fiscal cliff,” a combination of federal spending cuts and tax increases designed to combat the growing federal deficit.  While it is still uncertain as to whether Congress will enact subsequent measures to avoid the “fiscal...Read More

Indiana law requires – with limited exceptions – that patients who allege medical malpractice file their claims within two years.  Recently, the Indiana Court of Appeals issued an opinion that muddied the waters on this seemingly clear issue.  Columbus Regional Hospital v. Amburgey involved a lawsuit brought against Columbus Regional Hospital and two physicians.  After...Read More

Recently, after a complex three-week trial involving more than a dozen different patents, over 30 allegedly infringing devices and wide-ranging claims on utility, design ownership and trade dress, a federal court jury in the lawsuit between Apple and Samsung found mostly in favor of Apple, including awarding Apple just over $1 billion in damages, while...Read More

On July 16, 2012, the Indiana Court of Appeals issued an opinion in  M & M Investment Group, LLC v. Ahlemeyer Farms, Inc. and Monroe Bank declaring the pre-sale notice provisions of the tax sale statute to be unconstitutional.  In this case Monroe Bank challenged the constitutionality of Indiana Code section 6-1.1-24-3(b), which provides that...Read More