Frustration of Purpose and Impossibility Defenses Failed in Recent COVID Related Commercial Eviction

A recent case sheds light on a question many have been wondering about related to commercial leases and eviction related to COVID-19. The facts of this case are probably all too familiar recently. A landlord owned a shopping center and leased a space to a fitness center. Once the COVID-19 related governor’s executive orders were… View Article


New Minnesota Tax Laws Allows LLCs To Elect To Deduct At Entity Level

New Minnesota Tax Credit Available for Business Owners As of July 1, 2021, Minnesota owners of a pass-through entity may elect to be taxed at the entity level, which could reduce their federal tax liability. Minnesota limited liability companies (LLCs), partnerships, and S corporations have typically been treated as pass-through entities, so that the individual… View Article


Foreign Investment. What Is It and What Rules Apply? – Due Diligence for Sellers In M&A Transactions

Since 2020, more stringent rules have been in effect relating to transactions involving foreign nationals, which may need to be reported to the Committee on Foreign Investment in the United States (“CFIUS”) in M&A transactions.[i] These new rules cover a much wider range of transactions, which may not initially seem like foreign investment. CFIUS has… View Article


Trademarks For Software And Digital Products

The traditional idea of a trademark is a name or design appearing on a label, stuck to a physical product. Think, a red can with the word “Coke” or a blue oval with the word Ford. The customer can see the trademark and the product all at once and make a mental connection. But software,… View Article


Google v. Oracle – The Supreme Court Holds That Reimplementing Software API Is Fair Use

The Supreme Court decided a software copyright case between Oracle and Google holding that reimplementing some copyrighted software in order to develop interoperable software was fair use. Oracle had purchased the copyright to the Java software, including an application programming interface (“API”) which allows other programs to use the Java software. Java was initially created… View Article


Minnesota Homestead Law Highlights

Practically every homeowner is familiar with the term “homestead” or “homestead exemption.” But the scope and impact of Minnesota’s homestead laws are broader than most people realize. This article highlights several important features of the Minnesota homestead laws which everyone who owns or plans to buy a home in Minnesota should be aware of.[1] The… View Article


The NFT Market – Some Issues For Investors

Almost every news outlet in the past week published a story about an artist known as Beeple selling a digital image titled “Everydays: The First 5000 Days” through Christie’s for $69.3 million dollars. The particular image is a jpeg file attached to a Non-Fungible Token, or NFT, which is a unique digital certificate that can… View Article


CASE Act – Copyright Small Claims Court

Copyright, though acknowledged as an engine of our economy, has had an uneasy existence online. There are more creators and more infringers than ever before. Even outside of the traditional “media” industries like music, film, and publishing, businesses use copyright law to secure their software, advertising materials, and a host of other valuable content. But… View Article


Trademark Modernization Act – New Tools in the Trademark Toolkit

The Trademark Modernization Act (the “TM Act”) was passed in December 2020, and puts in place several changes that should be helpful for businesses that are looking to register their trademarks and enforce their trademark rights. The US Patent and Trademark Office (“USPTO”) will add new rules to implement these changes, but some changes are… View Article


Comparing Chapter 7 and Chapter 13 Bankruptcy

Consumers typically file one of two types of bankruptcy – chapter 7 or chapter 13. There are important differences between a chapter 7 and a chapter 13. The difference between the chapters include structural and practical differences and present different options for a debtor. The right chapter for each debtor is heavily dependent on the… View Article