Congress

It’s almost here! Public Domain Day!

Copyright law can be a bit convoluted, but occasionally, the legislature does things that actually simplify life. One thing they did was to make all the copyrights expire on December 31 rather than throughout the year. The 1998 Copyright Term Extension Act gave works published or registered before 1978 a 95-year term, expiring on January … Read more

Connelly: How to Pull the Wrench from the Works

In last week’s post, we talked about the Connelly case before the U.S. Supreme Court, which involved a fight between an estate and the IRS about whether money from a Key Person Insurance policy (that a company takes out on the lives of its shareholders) should count toward the company’s fair-market valuation for the purposes … Read more