Monthly Archives: February 2010

When is a Worker an Independent Contractor or an Employee

  There is often a fine line between an employee and an independent contractor.  When should a worker be considered an employee or an independent contractor?  The distinction between the two can have significant implications for both the worker and the business owner.   An… Continue reading

An Irrepressible Tide, Pardner!

As quiet as it is irrepressible, the game of “Texas Hold’em” has become universal over the past decade.  It is a form of draw poker, and it is especially popular in bars. At the start of each game, usually the players put $1 or $2… Continue reading

Employee Claims and Bankruptcy

 We have seen an uptick in the number of employees or former employees of bankrupt companies that seek help filing “proof of claim” forms.   An employee who has been terminated either before or after the date that his employer has entered into bankruptcy should… Continue reading

Joint Ownership of Bank Accounts

In related articles in this and recent issues,  we have discussed the effect of joint ownership of bank accounts.  In one article we noted the general rule that the right of survivorship (which causes the ownership of the entire account to pass to the surviving… Continue reading

Cell Phone Records and the Fourth Amendment

On February 12, 2010, the Third Circuit Court of Appeals heard oral argument on what is, surprisingly, an issue of first impression:  can the federal government subpoena a person’s cell phone records from its mobile phone provider without a showing of probable cause that the… Continue reading

Haiti Charitable Contributions Deductible for 2009

Under legislation just passed by Congress, taxpayers who make donations for the Haiti relief effort during 2010 would be able to deduct those donations on their 2009 tax returns which are due to be filed by April 15, 2010.  The obvious purpose of the legislation… Continue reading