Watch Steve on WGRZ Channel 2 talking about this topic.

A battle now rages in our own United States District Court for the Western District of New York to defend the precious right to free speech that is once again being attacked. It is in the context of religious expression, also protected by the First Amendment to the United States Constitution. Take Notice: The case of Owen v. City of Buffalo is nothing less than a test of strength of the guarantee to the people that we may speak freely and responsibly without fear of arrest.

Mr. Owen is a God fearing Christian who feels so strongly about the immortality of the soul that he feels compelled to spread the Gospel. There’s nothing dangerous about that. Owen took his faith, his message and a stack of flyers to the Italian Festival last summer to peacefully distribute them to whoever cared to take one. He was with one like minded friend in a public venue, walking with the flow of pedestrian traffic, peacefully offering his views as expressed on the flyer. (more…)

Tags: free speech, italian festival, owen v. city of buffalo

The importance of a lease

There is nothing that can provide more benefit to the landlord/tenant relationship than a written lease. In the residential setting, a plain language lease helps greatly in outlining the rights and responsibilities of either party. The law requires that leases be in clear language (which is different than rules regarding commercial leases). Many people use pre-printed forms or forms found on the internet, but it is important, especially for the landlord, to have those forms reviewed by an attorney make sure that the following issues are addressed thoroughly: (more…)

Tags: landlord/tenant, lease, residential lease

We are saddened to announce that our office lost a brilliant legal mind and tireless advocate in Steven Bachmann Dietz recently.

Steven joined HoganWillig in 2009 and prior to that, he was an associate at Lorenzo & Cohen, where he worked closely with Steven M. Cohen (former partner of Lorenzo & Cohen and now Litigation Chair of HoganWillig) for many years. Throughout his legal career, Steven focused his practice in personal injury and commercial litigation, as well as civil rights and constitutional law cases. His ability to form complex legal arguments and steadfastly argue legal theories proved time after time the true power of the pen over injustice.

Steven truly loved his work and was a cherished member of our HoganWillig family who will be deeply missed. We have set-up a webpage in memory of Steven for fellow colleagues to share their condolences. We welcome you to share a memory or note of sympathy as well to Steven’s wife, Mary, and their two young daughters, Julia and Liliana.

http://www.hoganwilligblog.com/sbd/

Durable Power of Attorney: A Durable Power of Attorney is a legal document in which you appoint an agent to assist you with handling your financial affairs and to make financial decisions on your behalf during your lifetime, either for convenience or in the event you become incompetent or disabled. A Durable Power of Attorney can help avoid the necessity of a costly and protracted guardianship proceeding. A Durable Power of Attorney remains in full effect throughout your lifetime and terminates only upon your death or revocation.

Why do you need a Power of Attorney? (more…)

Tags: durable power of attorney, poa, power of attorney

Searching through hundreds of listings on your iPhone or your realtor’s website to find the perfect home is a time-consuming process. Once you find the perfect red-brick, 4-bed, 2-bath cape on the quiet, tree-lined sidestreet around the corner from your favorite café, the work isn’t over. I’m not just referring to the seemingly endless stack of papers you’ll be asked to read (ha!), sign, and initial. I’m not talking about the enjoyable and gratifying job of packing up every single item you own into those little cardboard banker boxes you swiped from the copy room at the office. You’ve negotiated the price, you’ve secured a lender, and now comes the infamous property inspection. That’s where the old adage “Buyer Beware” comes into play. (more…)

Tags: home buyer beware, home inspection, PCDS, property condition disclosure statement, property inspector

As April 17, 2012 approaches; tax day for the 2011 Individual Income Tax, the question becomes, “file or don’t file my return?” Setting aside tax protest issues – sternly addressed by courts, this question often arises when a taxpayer does not have the money to pay their tax bill. This inability to pay is never acceptable to the IRS as “reasonable cause” not to file your return.

Failing to file your return on time results in some serious penalties and interest on any tax due. The “failure to file penalty” is 5% per month on the tax due, capped at 25% of the tax due. There is also interest charged each month on the tax due – and the penalty. Additionally, the interest never caps and continues to accrue until full payment is made. (more…)

Tags: failure to file, failure to pay, file on time, tax day, tax return

The news is full of talk about President Obama wanting to repeal “The Bush Tax Cuts” for the wealthy. Also, the compromise tax law that passed at the end of 2010 is scheduled to expire or “sunset” on December 31 of this year – sort of automatically repealing the tax cuts for everyone. But what are the tax cuts? How will the changes look basically? That is the key.

1.  Income Tax:

The personal income tax rates would revert to 2001 levels, so:

• Current rates – 10%, 15%, 25%, 28%, 33%, and 35%
• Revert to old rates – 15%, 28%, 31%, 36%, and 39.6%

Capital gains rates would also revert to 2001 levels as well. Short term capital gains (assets held less than one year) would continue to be taxed the same as the ordinary rate. Long term gains (assets held a year or more) would see higher capital gains taxes. (more…)

Tags: adoption credit, bush era tax cuts, capital gain, dependent care credit, dividends, Estate Tax, income tax, marriage penalty, state death tax credit