Lincoln Cnty. Bd. of Equalization v. W. Tabor Ranch Apartments, LLC, 314 Neb. 582 (2023) To calculate real property taxes, county assessors must appraise the underlying real estate at its “actual value.” Neb. Rev. Stat. § 77-201(1). Actual value is “the market value of real property in the ordinary course […]
Publications
Protection of Personal Digital Data is Common Law
In a recently issued opinion by the United States Court of Appeals for the Eleventh Circuit, Ramirez v. The Paradies Shops, LLC[1], the court found that a plaintiff may allege negligence under common law for an employer’s failure to protect the personal, sensitive information of an employee. The facts of […]
FDIC Cease and Desists Underscore Importance of Reviewing Websites and other Public Materials for Compliance with FDIC Rules
Over the past several weeks, the Federal Deposit Insurance Corporation (“FDIC”) has issued a spate of cease and desist letters targeted to fintech companies over what the FDIC believes are false and/or misleading statements and assertions as to the insured status or coverage of the fintechs’ products. The targeted companies […]
Supreme Court Holds Andy Warhol Illustrations are Not Fair Use and Constitute Copyright Infringement
On May 18, 2023, the United States Supreme Court held that portraits of the late musician, Prince, by Andy Warhol did not constitute “fair use” under copyright law and instead infringed on the original copyrighted photograph taken by Lynn Goldsmith. The 7-2 decision in Andy Warhol Foundation for Visual Arts, […]
Equity Compensation as a Tool for Retaining Key Talent: Tax Considerations
Due to recent trends in the labor market, interest in offering equity compensation as a way to compete for and retain talent has grown quickly. Equity compensation is a payment in company equity typically granted to key employees and can act as a beneficial tool for companies looking to attract, […]

