The Cummings & Cummings Law Journal

Wednesday, August 26th, 2026

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Legal Pitfalls of Guaranteeing a Lease Without Limitations or Carve-Outs

Published on June 10, 2025

Petitioning for Declaratory Judgment in Tax Court

Published on June 9, 2025

Understanding the Employer Mandate Under the Affordable Care Act

Published on June 8, 2025

How to Draft a Profit Participation Mechanism in Entertainment Contracts

Published on June 7, 2025

Tax Implications of a “Busted” 1031 Exchange When Deadlines Are Missed

Published on June 6, 2025

How to Legally Write Off Travel Expenses

Published on August 27, 2025

Tax Implications of “Adjusting Journal Entries” in Partnership Agreements

Published on September 17, 2025

Legal Pitfalls of Delay in Perfecting Security Interests in Inventory Financing

Published on June 3, 2025

Legal Risks and Liabilities of Partnerships

Published on August 19, 2025

Legal Requirements for Foreign-Owned U.S. Businesses

Published on October 30, 2025

Understanding the “Adequate Disclosure” Requirements for Gift Tax Returns

Published on June 1, 2025

How to Evaluate a Restrictive Covenant’s Enforceability Under the “Reasonableness” Standard

Published on May 30, 2025

Tax Implications of Disguised Sales in Partnerships

Published on May 29, 2025

The Importance of Document Retention Policies in Tax Audits

Published on May 28, 2025

Tax Consequences of Guaranteed Payments to Partners

Published on May 27, 2025

How to Navigate the Sale of Securities Under Regulation D

Published on October 30, 2025

Tax Implications of Allocating Liabilities to Partners in a Disguised Sale

Published on May 26, 2025

Tax Consequences of Converting a Traditional IRA to a Roth IRA in a Down Market

Published on May 24, 2025

Understanding the “Short Year” Rules for Corporate Tax Returns

Published on October 22, 2025

Tax Consequences of Passing on NOLs in a Grantor Trust Structure

Published on May 22, 2025