Introduction Pung v. Isabella County is the sequel to the 2023 Supreme Court case Tyler v. Hennepin County. In a foreclosure for a defaulted property

The Americans with Disabilities Act (ADA) generally requires publicly accessible businesses to be accessible to individuals with disabilities. Wheelchair ramps are perhaps the most visible

California is the land of start-ups. From January to August 2026, venture capitalists invested about $366 billion in California businesses. This venture capital is over

“The epitome of a go-getter,” a taxpayer worked full-time in JetBlue’s IT department with two accounting degrees while running his own business.[1] This “business had

Summary Welcome to part four of this series on Proposition 40, “The 2026 Billionaire Tax Act.”[1] This part discusses how debt is incorporated into “net

Introduction Wages are generally subject to payroll taxes. Self-employed individuals are instead subject to a separate yet parallel tax designed to correspond to the payroll