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Case Law Update

Case Law Update

Farmers Were Not “Farmers” for Purposes of Conservation Easement Charitable Deduction Rutkoski v. Comissioner, 149 T.C. 6 (August 7, 2017). THE PARTIES: Mark Rutkoske and Felix Rutkoske are brothers who engaged in a farming operation through various business entities...

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Guardianship

Guardianship

There is often confusion regarding what a guardianship is and whether it may be necessary for a friend or loved one. This article is meant to provide a general overview of guardianships in Minnesota. A guardianship is a relationship between a guardian, who is...

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Vaccine law: where it came from, how it works

The National Childhood Vaccine Injury Act of 1986 established the National Vaccine Injury Compensation Program after lawsuits against manufacturers threatened to cause vaccine shortages. See 42 U.S.C. §§ 300aa-1 to -34. In an effort to maintain a supply of vaccines,...

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