Supreme Court revisits Miranda

In a busy day at the Supreme Court, the justices on Tuesday issued a decision limiting the circumstances in which prisoners must be told of their rights before they are questioned, added to what had already been a long schedule for arguments in the challenges to the 2010 health care law and made public an internal ethics resolution from 1991.

Democratic political consultant Brad Bannon is interviewed by LBN host Scott Drake. Bannon says "With health care, immigration and affirmative action also on the docket, this court obviously wants to take on big cases."

Chris Brown's probation continues

(LA Times) As the Grammy's have come and gone it's time to check in on Chris Brown and his probation progress in the infamous Rihanna-assault case.

Brown beat then-girlfriend Rihanna just about three years ago, after a party the night before the GrammyAwards, where she was to perform. She was unable to perform, and he wound up pleading guilty to assault, for which he's serving five years' probation.

And that probation will continue, supervised, a Los Angeles Superior Court judge decided Thursday. Brown's attorney, Mark Geragos, had argued that his client should be allowed to finish supervised probation early, on account of good behavior.

However, Judge George Lomeli sided with prosecutors, and Brown will continue to report to a probation officer in his home state in Virginia.

The R&B singer has already completed a yearlong domestic violence program, anger-management classes and about half of the community service he owes the court.

FLC host Judge Eugene Hyman discusses the reasons for the continuation of supervised probation.

IRS Issues New Rules For Tax-Free Legal Settlements

(Forbes) Which personal injury recoveries are tax-free? For almost 80 years, Section 104 of the tax code has made many injury recoveries tax-free, whether you settle or go to court. Up until 1996, just about anything qualified, including emotional distress, defamation or invasion of privacy. SeeDon’t Fail To Consider Taxes When Settling Litigation.

But in 1996, the tax code was changed to say only recoveries for physicalinjuries or physical sickness qualify. Since then, there’s been no end of litigation about the scope of this tax exclusion and just how “physical” injuries must be to count. Headaches and insomnia? Not enough. Ditto for stomachaches. See IRS To Collect on Italian Cruise Ship Settlements.

The IRS hasn’t issued a formal interpretation of the “physical” modifier but routinely argues in audits and tax cases that there must be “observable bodily harm”–think bruises or broken bones. But many injuries are internal and much physical sickness can’t be observed with the naked eye. See Are PTSD Recoveries Tax Free?

Read more at Forbes

Robert W. Wood practices law with Wood LLP, in San Francisco.  The author of more than 30 books, including Taxation of Damage Awards & Settlement Payments (4th Ed. 2009 with 2012 Supplement, Tax Institute), he can be reached at Wood@WoodLLP.com.  This discussion is not intended as legal advice, and cannot be relied upon for any purpose without the services of a qualified professional.

Alimony reform creates uncertainty for divorcing women

A few months ago, legislators in Massachusetts passed the Alimony Reform act of 2011, updating the Commonwealth’s alimony laws.

Now, citizens’ groups in Florida and New Jersey are pushing for the same kinds of changes in those states.

Judge Eugene Hyman, retired Superior Court Santa Clara, California says this kind of reform can really make it impossible for many divorcing women to move on financially.

More on the California Prop 8 Ruling

Democratic political consultant Brad Bannon takes a look at yesterday's 9th Circuit ruling that California's Proposition 8 is unconstituional.