When High-Priced Celebrity Lawyers Are Tax Deductible
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FEBRUARY 2007 VOL. 79 | NO. 2 JournalNEW YORK STATE BAR ASSOCIATION When High-Priced Celebrity Lawyers Are Tax Deductible Drawing the fuzzy line between personal and Also in this Issue business expenses for those in the public eye. Expert Witness Disclosure Irregular Migrants by Robert W. Wood and Compensation for Personal Injury Tales of Data-Breach Woe BESTSELLERS FROM THE NYSBA BOOKSTORE February 2007 Attorney Escrow Accounts, Insurance Law Practice, NEW! Second Edition Second Edition Estate Planning and Will Drafting in Completely updated for 2006, Attorney Escrow Completely updated for 2006, the Second Edition New York, 2006 Revision Accounts, Second Edition, offers comprehensive cover- provides a comprehensive approach to this complex Provides a practical overview of the complex rules age of the most common situations involving client area of the law. 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NEW YORK STATE BAR ASSOCIATION 1.800.582.2452 www.nysba.org/pubs Mention Code: CL3041 It’s JournalNEW YORK STATE BAR ASSOCIATION BOARD OF EDITORS EDITOR-IN-CHIEF David C. Wilkes Tarrytown NYSBA e-mail: [email protected] Mary Grace Conneely Monticello Willard H. DaSilva Garden City Philip H. Dixon Albany Membership Lesley Friedman Rosenthal New York City Judith S. Kaye New York City Eileen D. Millett renewal time! New York City Thomas E. Myers Syracuse John B. Nesbitt Lyons We hope we can count on Eugene E. Peckham Binghamton your continued support. Gary D. Spivey Albany EDITOR EMERITUS Eugene C. Gerhart Binghamton Thank you! MANAGING EDITOR Daniel J. McMahon Albany e-mail: [email protected] ASSOCIATE EDITOR Philip C. Weis Oceanside PUBLISHER Patricia K. Bucklin Executive Director NYSBA PRODUCTION STAFF PRODUCTION COORDINATOR Joan Fucillo DESIGN Lori Herzing Erin Corcoran EDITORIAL OFFICES One Elk Street Albany, NY 12207 (518) 463-3200 FAX (518) 463-8844 www.nysba.org ADVERTISING REPRESENTATIVE Network Publications Chris Martin Executive Plaza 1, Suite 900 11350 McCormick Road Hunt Valley, MD 21031 (410) 584-1960 e-mail: [email protected] CONTENTS FEBRUARY 2007 WHEN HIGH-PRICED CELEBRITY LAWYERS ARE TAX DEDUCTIBLE Drawing the fuzzy line between personal and business expenses for those in the public eye. BY ROBERT W. WOOD 10 DEPARTMENTS 5 President’s Message 8 CLE Seminar Schedule 22 Better Expert Disclosure in New York? 18 Burden of Proof Change Outdated CPLR 3101(d). BY DAVID PAUL HOROWITZ BY STEVEN A. STADTMAUER 30 Legal Research BY WILLIAM H. MANZ 33 Irregular Migrants and Compensation 40 Metes and Bounds for Personal Injury: Resolution and BY MICHAEL J. BEREY Ambiguity 47 Presentation Skills for Lawyers BY JAGDEEP S. BHANDARI BY ELLIOTT WILCOX 48 Attorney Professionalism Forum 42 Lost Backup Tapes, Stolen Laptops, and 50 Language Tips Other Tales of Data-Breach Woe BY GERTRUDE BLOCK BY ERIC FRIEDBERG AND MICHAEL MCGOWAN 52 Empire State Counsel 54 New Members Welcomed 60 Classified Notices 60 Index to Advertisers 63 2006-2007 Officers 64 The Legal Writer BY GERALD LEBOVITS CARTOONS © CARTOONRESOURCE.COM The Journal welcomes articles from members of the legal profession on subjects of interest to New York State lawyers. Views expressed in articles or letters published are the authors’ only and are not to be attributed to the Journal, its editors or the Association unless expressly so stated. Authors are responsible for the correctness of all citations and quotations. Contact the editor-in-chief or managing editor for submission guidelines. Material accepted by the Association may be published or made available through print, film, electronically and/or other media. Copyright © 2007 by the New York State Bar Association. The Journal (ISSN 1529-3769), official publication of the New York State Bar Association, One Elk Street, Albany, NY 12207, is issued nine times each year, as follows: January, February, March/April, May, June, July/August, September, October, November/ December. Single copies $18. Periodical postage paid at Albany, NY and additional mailing offices. POSTMASTER: Send address changes per USPS edict to: One Elk Street, Albany, NY 12207. NYSBA Journal | February 2007 | 3 PRESIDENT’S MESSAGE Our Dual Roles Mark H. Alcott ur Association plays dual But if Brandeis sat on the highest very few mistakes when he launched roles as the voice of the pro- court in New York, rather than the his court-packing scheme. Roosevelt Ofession and the advocate for highest court in the United States, rationalized his proposal, in part, by the public. Here are two important we would not have had the ben- arguing that the existing Supreme illustrations of each of these roles. efit of this wisdom. Brandeis was 71 Court justices were too old. He offered years old when he wrote the dissent legislation that would allow the presi- Voice of the Profession: in Olmstead, beyond the age when dent to appoint a new Supreme Court Age Discrimination New York Court of Appeals judges justice to serve in tandem with each “Experience should teach us to be are sent out to pasture.