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Entertainment, Arts, and Sports Law Commons™
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- Murphy; Murphy v. National; NCAA; Cyberdefensive; Regulation; Regulation of Sports; Sports; Betting; Sports Gambling; Online Gambling; Hackers; Cybersecurity; FTC; SEC; Sports Gambling; Gambling; PASPA; Sports Betting; Gaming Enforcement (1)
- Real property; artwork; fractional ownership; IRS; tax; estate tax; tax liability; discount; property sales; art sales; fair market value; willing buyer; willing seller; partitioning; forced sale; community property; deceased; trust; property transfer; cost to partition; marketability; Estate of Elkins; Firth Circuit; Tax Court; pro-rata basis; partition in kind; partition in sale (1)
- Youtube; Let's Play; Copyright; Unlicensed Copyright; Fair Use; Fair Use Doctrine; Nintendo; Let's Play videos; Copyright holders; Nintendo Creators Program; Fair use defense; contracts; contractual obligations; fan-created; recordings; video games; gamers; Twitch; user-generated; video hosting; revenue; DMCA; Content ID (1)
Articles 1 - 3 of 3
Full-Text Articles in Entertainment, Arts, and Sports Law
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law
In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …
Playing Fair: Youtube, Nintendo, And The Lost Balance Of Online Fair Use, Natalie Marfo
Playing Fair: Youtube, Nintendo, And The Lost Balance Of Online Fair Use, Natalie Marfo
Brooklyn Journal of Corporate, Financial & Commercial Law
Over the past decade, YouTube saw an upsurge in the popularity of “Let’s Play” videos. While positive for YouTube, this uptick was not without controversy. Let’s Play videos use unlicensed copyrighted materials, frustrating copyright holders. YouTube attempted to curb such usages by demonetizing and removing thousands of Let’s Play videos. Let’s Play creators struck back, arguing that the fair use doctrine protects their works. An increasing number of powerful companies, like Nintendo, began exploiting the ambiguity of the fair use doctrine against the genre; forcing potentially legal works to request permission and payment for Let’s Play videos, without a determination …
On The Clock, Best Bet To Draft Cyberdefensive Linemen: Federal Regulation Of Sports Betting From A Cybersecurity Perspective, William H. Williams
On The Clock, Best Bet To Draft Cyberdefensive Linemen: Federal Regulation Of Sports Betting From A Cybersecurity Perspective, William H. Williams
Brooklyn Journal of Corporate, Financial & Commercial Law
On May 14, 2018, Justice Alito delivered the majority opinion for the United States Supreme Court in Murphy v. National Collegiate Athletic Association (NCAA). The Professional and Amateur Protection Act (PASPA), a twenty-six-year-old federal statute, was deemed unconstitutional; thus, this decision allows state legislatures to legalize sports betting within their borders. With many states independently legalizing sports gambling, the regulatory landscape throughout the country is becoming a patchwork of state statutes. Additionally, top tier sporting organizations heavily depend on data analytics to formulate game plan strategy, train efficiently, rehab player injuries, gauge team and player performance, etc. The popularity of …