The Law Surrounding “Stop & Frisk” In New Jersey
The State and Federal Constitutions guarantee “[t]he right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures.” U.S. Const. amend. IV; N.J. Const. art. I, ¶ 7. The right of the people to be secure in their persons, houses, papers and effects, against unreasonable searches and […]
State v. Henderson: A Case that Forever Changed the Landscape of Eyewitness Identification Evidence in New Jersey
Acknowledging that “eyewitness identification is the leading cause of wrongful convictions across the country,” five years ago the New Jersey Supreme Court adopted a revised framework for assessing the admissibility of eyewitness identification evidence. State v. Henderson, 208 N.J. 208 (2011). Prior to the Supreme Court’s decision in Henderson, the framework for the admissibility of identification evidence was set […]
One Way of Attacking Casualty Losses
Attached is a shorthand outline for attacking casualty losses.
When Must Income Be Reported And Deductions Taken Under the Cash Method & Accrual Method of Accounting?
Attached is a shorthand outline for when income must be reported and deductions taken under both the cash method and accrual method of accounting.
Who Reports the Income?
This topic sounds simple and straight-forward but can sometimes be tricky. Attached is a shorthand outline.
What Are the Tax Consequences of a Divorce?
Attached is a shorthand outline for figuring out the tax consequences of a divorce.
Calculating Basis, Adjusted Basis, And Defining Amount Realized
Attached is a shorthand outline for calculating basis, adjusted basis, and getting familiar with the definition for “amount realized.”
What Items Are Deductible Under the Internal Revenue Code?
Attached is a shorthand outline for what items can be deducted under the Internal Revenue Code.
What Items Are Not Included In Gross Income?
Attached is a shorthand outline for items that are not included in gross income.
What Constitutes Gross Income?
Attached is a shorthand outline for identifying what items constitute gross income.