A Court-Side Seat: An End-of-Year Environmental Update
January 09, 2023 —
Anthony B. Cavender - Gravel2GavelAs 2022 draws to a close, here is a brief description of recent environmental and regulatory law rulings, as well as new federal rulemaking proceedings.
United States Tax Court
Green Valley Investors, LLC et al, v. Commissioner of Internal Revenue
On November 9, 2022, the Tax Court agreed with the taxpayers that the IRS’s use of administrative Notice 2017-10 to impose substantial tax liabilities violated the Administrative Procedure Act (APA). The notice was the agency’s response to a provision in the American Jobs Creation Act of 2004 which increased the penalties for engaging in a reportable transaction understatement. Here, at issue was the value of charitable deductions generated by the creation of environmental easements made in connection with land transactions. These claimed deductions amounted to more than $60 million. The petitioners argued that IRS Notice 2017-10, which authorized such large penalties, was in fact a “legislative rule” whose promulgation should have complied with the notice and comment requirements of the APA. The agency contended that the Congress, by implication, absolved the IRS from the notice and comment requirements. The court agreed with the petitioners and set aside Notice 2017-10 and the imposition of penalties under Section 6662A of the Jobs Creation Act. On December 8, 2022, the IRS published a notice of proposed rulemaking that would correct the APA deficiencies noted by the courts. (See 87 FR 75185.)
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Anthony B. Cavender, PillsburyMr. Cavender may be contacted at
anthony.cavender@pillsburylaw.com
"Ordinance or Law" Provision Mandates Coverage for Roof Repair
May 16, 2018 —
Tred R. Eyerly - Insurance Law HawaiiThe Tennessee Court of Appeals found that the insured was entitled to coverage under the policy's "ordinance or law" provision for repairs to prevent a future collapse of both the damaged and undamaged portions of the building. Jefferson Cnty. Schools v. Tenn. Risk Mgmt. Trust, 2018 Tenn. app. LEXIS 138 (Tenn. Ct. App. March 15, 2018).
A major rainstorm caused a portion of Building 8, an aging vocation building at a high school, to collapse. Building 8 was covered through Tennessee Risk Management up to $100,000. Excess claims were covered by Travelers Indemnity Company. The policy included an "ordinance or law" provision providing for coverage of expenses "caused by the enforcement of any ordinance or law." Further, the insurer agreed to pay for the loss to any undamaged portions of a building caused by the enforcement of any ordinance or law that required the construction or repair of buildings.
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Tred R. Eyerly, Insurance Law HawaiiMr. Eyerly may be contacted at
te@hawaiilawyer.com
Hunton’s Alice Weeks Selected to the Miami Dade Bar’s Circle of Excellence for Insurance Litigation
April 25, 2023 —
Hunton Insurance Recovery BlogCongratulations to
Alice Weeks, an associate on Hunton Andrews Kurth’s insurance coverage team, for being selected to the Miami Dade Bar’s Circle of Excellence for Insurance Litigation.
The Circle of Excellence award is awarded to peer-selected attorneys in their area of practice. Alice was selected from among many highly qualified nominees and was recognized at the Miami Dade Bar’s Judicial Reception. Alice is a past board member of the Miami Dade Bar YLS, as well as past-editor of the Miami Dade Bar’s newsletter, the Bulletin. Alice’s Circle of Excellence selection follows her recent selection to the Cystic Fibrosis Foundation’s 40 Under 40 Outstanding Young Professionals of South Florida and her receipt of the Miami Dade Bar’s 40 Under 40 Award.
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Hunton Andrews Kurth LLP
It’s a Bird, It’s a Plane . . . No, It’s a Drone. Long Awaited FAA Drone Regulations Finally Take Flight
September 22, 2016 —
Garret Murai – California Construction Law BlogIt’s a bird.
It’s a plane.
No, it’s a drone. Also known as an unmanned aerial vehicle (UAV) or unmanned aircraft (UA).
And, technically, they’ve been around a long time, since at least 1849 when the Australians attacked Italy with unmanned balloons loaded with explosives. Even a young Marilyn Monroe, when she was known simply as “Norma Jean,” worked at a company called Radioplane making unmanned aircrafts during World War II.
Since then, as technology has advanced, which, in turn, has made the cost of older technology go down, what was once old, is now new again. Drones are making regular appearances in the movies (think the Divergent Series: Allegiant). The paparazzi (who are apparently tired of getting punched in the face) are using them. And some day, perhaps very soon, they may just be delivering your packages (think Amazon Prime Air).
One of the earliest adopters of drones outside the military, however, has been the construction industry which has used drones to track the progress of construction projects and conduct site surveys such as this one showing the progress of Apple’s new campus in Cupertino[.]
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Garret Murai, Wendel, Rosen, Black & Dean LLPMr. Murai may be contacted at
gmurai@wendel.com
Microwave Transmission of Space-Based Solar Power: The Focus of New Attention
July 24, 2023 —
Robert A. James & William E. Fork - Gravel2Gavel Construction & Real Estate Law BlogScientists have long proposed that solar electricity generation in space could be an integral component of the world’s carbon-free future. In the 1970s, a U.S. Navy experiment showed that it might be possible to capture solar power and wirelessly transmit it from outer space using microwave beams. Progress stalled after that early test—the models used were at such a massive scale that creating a real-world system felt like science fiction. Recently, amid growing concerns about power grid security and intensifying legislation around carbon emissions, renewed attention focused on a smaller, more lithe microwave transmission system. This time around, the military is not the only interested party. Scientists around the world are conducting similar research. As investors and governments stand at the edge of a fresh green power opportunity, we look at microwave power transmission and some of the projects in this emerging field.
The basic premise of space-based solar power technology is simple enough: photovoltaic panels on a satellite in space convert the sun’s energy to electromagnetic waves at microwave frequencies. The satellite then beams the microwave energy to a receiver on Earth that transforms it into direct current. Until recently, this technique had been performed on the ground over short distances, but nobody had attempted to launch a solar panel into space. The status quo has shifted over the past few years as researchers have begun to send prototypes into orbit. In early 2023, CalTech was the first to report a breakthrough. Its model successfully beamed power from space back to their receiver atop a building in California.
Reprinted courtesy of
Robert A. James, Pillsbury and
William E. Fork, Pillsbury
Mr. James may be contacted at rob.james@pillsburylaw.com
Mr. Fork may be contacted at william.fork@pillsburylaw.com
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Axa Buys London Pinnacle Site for Redesigned Skyscraper
February 26, 2015 —
Dalia Fahmy and Patrick Gower – Bloomberg(Bloomberg) -- Axa Real Estate Investment Managers, the property unit of Europe’s largest insurer, has bought the London site of the halted Pinnacle skyscraper and plans to build a tower of its own design.
The building at 22 Bishopsgate will have more than 1 million square feet (93,000 square meters) of offices, shops and restaurants, the Paris-based company said in a statement Friday. It’s paying 300 million pounds ($460 million) for the property, according to a person with knowledge of the matter who asked not to be identified because the information is private.
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Dalia Fahmy, Bloomberg and
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From ‘Cuckoo’s Egg’ to Today’s Cyber Threat Landscape
September 02, 2024 —
Aarni Heiskanen - AEC BusinessIn 1990, I read an exciting book titled The Cuckoo’s Egg: Tracking a Spy Through the Maze of Computer Espionage. The author, astronomer Clifford Stoll, managed computers at Lawrence Berkeley National Laboratory (LBNL) in California. He was tasked with resolving an accounting error of 75 cents in the computer usage accounts.
The tedious process eventually led him to disclose a German hacker who had gained access to U.S. military secrets through LBNL’s computers. He had been selling information to the KGB for years.
Today’s threat landscape in construction
The LBNL incident was one of the first—if not the first—documented cases of a computer break-in. Fast-forward to today and cyber-attacks are an everyday phenomenon that occurs more often in construction.
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Aarni Heiskanen, AEC BusinessMr. Heiskanen may be contacted at
aec-business@aepartners.fi
Traub Lieberman Attorneys Recognized in the 2022 Edition of The Best Lawyers in America®
September 13, 2021 —
Traub LiebermanTraub Lieberman is pleased to announce that three Partners have been selected by their peers for inclusion in the 2022 edition of The Best Lawyers in America®. In addition, five attorneys have been included in the 2022 Best Lawyers®: Ones to Watch list. These recognitions include attorneys from the firm’s Chicago, IL; Palm Beach Gardens, FL; and St. Petersburg, FL offices.
2022 Best Lawyers®
Chicago, IL
- Brian C. Bassett – Insurance Law
Palm Beach Gardens, FL
- Rina Clemens – Personal Injury Litigation – Defendants
St. Petersburg, FL
- Scot E. Samis – Appellate Practice
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Traub Lieberman