Ohio Supreme Court Unanimously Affirms Siting Board Certificate for New Wind Farm

Emerson Creek project in Huron and Erie Counties Now Expected to Move to Construction  On July 27, 2023, the Supreme Court of Ohio, in a 7-0 decision, affirmed the Ohio Power Siting Board (“Board”)’s decision to issue a certificate for environmental compatibility and public need (“Certificate”) to construct the Emerson Creek Wind Farm, effectively authorizing …

Why Katy Perry’s “Roar” Can Be Powerful Against Narcissistic Abuse

It is very likely you know someone who exhibits narcissistic tendencies. The person who feels they are always right, lacks empathy for others, and is obsessed with power and control. Most of the time, we can ignore those tendencies, overlook them other times, and in many cases, just avoid the person entirely. However, when you …

IRS Issues Alerts and Begins Audit Activity Related to the Employee Retention Tax Credit

The Employee Retention Tax Credit (“ERC”), enacted as a part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), is a fully refundable tax credit for employers, up to $26,000 per eligible employee. Because of the potentially significant value of the ERC to employers, the Internal Revenue Service (“IRS”) has warned of “blatant” …

Will I Pay Less Child Support If I Pay For Private School Tuition?

How much child support a parent owes and what can be taken as a credit towards child support obligations are common questions in family law matters.  A large expense, which could result in a large child support deduction — or even its elimination, comes from payment of private school tuition. In Tennessee, child support awards …

U.S. EPA Adopts ASTM 2021 Phase I Standard for Parties Seeking New Owner/Operator Liability Defenses Under CERCLA

On December 15, 2022, U.S. EPA issued its final rule adopting the ASTM E1527-21 standard for Phase I environmental site assessments as meeting the All Appropriate Inquiries (AAI) requirement to qualify for new owner and operator defenses against liability under CERCLA.[1]  The rule becomes effective February 13, 2023.  U.S. EPA is sunsetting the use of …

TTB Issues Advance Notice of Proposed Rulemaking: The Next Step of Executive Order 14036

On November 9, 2022, the Alcohol Tax and Trade Bureau (TTB) issued an Advance Notice of Proposed Rulemaking, the next step in the process requested by President Biden under Executive Order 14036 (“Promoting Competition in the American Economy”). The TTB seeks public comment on trade practice regulations, “tied house” laws, and more. President Biden issued …

What Factors Go Into Determining Child Support?

In cases where parents are divorced or not married and living separately, most parents are familiar with the idea of child support (i.e., one parent paying money to the other parent for the benefit of the children.) However, calculating child support and what goes into the calculation is a mystery to many. In Tennessee, in …

What Income Counts Towards Child Support Obligations?

A common misperception in divorce cases has to do with what income is considered when determining child support. Some people believe it is the amount of their paycheck which is determinative. Others ask whether the value of certain assets, like a home, may be considered. Tennessee law requires the “gross” income of the parties be …

Branded Alcohol to Chase my Blues Away

Alcohol and music, like peanut butter and jelly, just go together. And, the potential income that alcohol generates is nearly unlimited because alcohol is often marked up substantially – sales of alcoholic beverages at live music events can account for 80-90% of the venue’s revenue! Unfortunately, the artist does not enjoy any of the alcohol …

Road Booze: When and How Food Trucks Can Serve Alcohol in Tennessee

Food trucks have become dining destinations in most major cities, including Nashville. However, in Tennessee, food trucks are not permitted to serve alcohol at the same times and places they are permitted to serve food. Below is a guide for all mobile food vendors describing when, where and how they are permitted to serve alcohol, …