Third Circuit Holds Tax Court’s 90-Day Petition Deadline is Not Jurisdictional

April 10, 2024
In Culp v. Commissioner, the Third Circuit held that § 6213(a)’s 90-day period for filing a Tax Court petition to redetermine a deficiency is not jurisdictional and is subject to equitable tolling. Relaxing strict compliance with the draconian filing rule would allow taxpayers to have their day in court even if they fail to meet the 90-day deadline.

10-Q&A Ep 18 – An Overview of Sports Law Practice w/ Professor Ken Jacobsen

This week on the Temple 10-Q&A podcast, 10-Q contributors Jackie Dansak and Victor Ficarra sat down with Temple Law Professor Ken Jacobsen to gain insight into sports law practice. Through planning, patience, and persistence, Prof. Jacobsen offers students and practitioners interested in sports law a path toward doing so. Interviewer(s): Jackie Dansak (LAW ’23) Victor

Temple 10-Q’s AI Resources for Business Lawyers

October 11, 2023 (last updated)
Presenting The Temple 10-Q’s “AI Resources for Business Lawyers” page to aid business lawyers and students in staying abreast of AI developments. Recognizing the expansive, fast-moving nature of AI, this resource will contain valuable links for business law practitioners and students. The content is sourced frequently from Temple’s business law community; features categories including Antitrust, Contracts, Employment, Corporate Governance, IP, Consumer Protection, Tax, and AI for Lawyers; and will be regularly updated. (Send us AI business law article tips!) This initiative complements the regular business law content published by The Temple 10-Q.

SEC Adopts Executive Compensation ‘Clawback’ Rules

June 22, 2023
John Grugan (LAW ’98) and Kathryn Boyle (LAW ’21) of Ballard Spahr co-authored an article with David Axelrod discussing the SEC’s adoption of new rules requiring publicly traded companies to “claw back” incentive-based executive compensation based on materially misreported financials regardless of whether the restatement was caused by misconduct.