By: Matthew E. Rappaport Esq., LL.M., Matthew E. Foreman, Esq., LL.M., Louis J. Kesselbrenner, Esq., Michelle S. Kabel, Esq., and Moish E. Peltz, Esq. The Internal Revenue Service (the “IRS”) published Revenue Ruling...
By: Matthew E. Rappaport, Esq., LL.M. and Louis J. Kesselbrenner, Esq. Nonfungible Tokens (NFTs) Can Be Artwork The Internal Revenue Service (IRS) recently issued a notice (the “Notice”) regarding its intention to...
A California Federal Court Makes a DAO Ruling with Potentially Game-Changing Implications
Apr 18, 2023
By: Matthew E. Rappaport, Esq., LL.M. and Michelle S. Kabel, Esq. On March 27, 2023, the U.S. District Court for the Southern District of California ruled that plaintiffs in Sarcuni v. bZx DAO may plausibly allege that bZx...
Join FRB’s Matthew E. Rappaport, Esq., LL.M. and Michael A. Curatola, Esq., Evan Fox (Grassi Advisors & Accountants), and Michael DiSchiavi (Exit Realty Top Properties) for drinks, snacks, and conversation around real...
With the sports card industry thriving, prices for cards are at unprecedented levels. What does this mean for taxes? In this article, FRB's Michael Curatola, Esq. overviews the rising tax implications for collectibles and...
An overview of blind trusts and how they are used in the private sector....
Will Cuomo’s Impending Resignation Further Delay a Rollout of the Recreational Marijuana Program?
Aug 19, 2021
An overview of Andrew Cuomo's resignation and the impact that has on the rollout of New York’s recreational cannabis program....
Just When They Thought I Was Out, They Pull Me Back In: Changing New York Residency and Domicile
Jul 26, 2021
This article details the factors New York State analyzes when determining if an individual changed their residency and domicile....
In a recent study by the Pew Research Center, fifty-nine percent of adults between the ages of eighteen and forty-four claimed to have lived with an unmarried partner at some point in their lives.... Accordingly, it is now...
Both first-time borrowers and second-time borrowers may now apply for a loan from the Paycheck Protection Program (“PPP”)...