Legal Bytes

04/15/201504/28/2022

A Brief History of the U.S. Income Tax

Although income taxes were imposed for a brief time during the Civil War and again in the 1890s, it was not until 1913, upon passage of the 16th Amendment to the Constitution of the United States, that federal income tax became a permanent fixture for U.S. citizens and residents. Since Congress then was invested with Constitutional authority, they acted quickly to legally formalize taxes imposed on the income of individuals and corporations.

If you are a U.S. citizen or resident (indeed, if you reside anywhere income taxes are collected), consider what it takes to comply and make the necessary filings today.

Now take a look at the form that individuals were required by the Internal Revenue Service to file in 1913, the year permanent taxation started: 1913 Form 1040.

Do we really need to say anything more? Happy April 15!!

If you need advice or guidance about income taxes, in the United States or anywhere, please don’t contact me, Joe Rosenbaum.

02/27/201504/28/2022

The Only U.S. President Elected under the 12th Amendment is…

The 12th Amendment to the Constitution of the United States provides for the election of the president and vice president by the electoral college, and if no candidate obtains a majority, the House of Representatives chooses the President.

The only president of the United States to be elected by the House of Representatives under the 12th Amendment is John Quincy Adams.

In 1824, four major candidates vied for the presidency: Andrew Jackson, John Quincy Adams, William H. Crawford and Henry Clay. In the election, John Quincy Adams received 40,000 fewer votes than Andrew Jackson – Jackson received 153,544 votes out of a total of 356,038 cast in that election. Adams also garnered fewer electoral college votes than Jackson (Jackson had 99, Adams 84 and the other 78 votes going to other candidates). Since no candidate had a majority of electoral college votes, the presidential election went to the House of Representatives to select the president from the top three electoral college vote recipients – Jackson, Adams and Crawford. Clay was eliminated from contention, having the lowest number of votes. But in addition to being a presidential candidate, Henry Clay was the powerful Speaker of the House at the time. He threw his support to Adams – the tale told that he did so in return for his appointment as Secretary of State. Clay’s endorsement ultimately won the day: John Quincy Adams became president and Henry Clay was appointed Secretary of State, a position he held from 1825-1829.

02/26/201504/28/2022

…and the Oscar Selfie Goes To or (the Unexpected Virtue of Being a Fish)

Everyone knows there is competition, hype and controversy over nominations and awards at each year’s contest run by the Academy of Motion Picture Arts & Sciences. The competition culminates in an annual show broadcast around the globe and endearingly referred to as the “Academy Awards,” or simply the “Oscars” – referring to the golden statuette given out during the broadcast and evidencing the winners. In recent years, the hosts of the Oscar broadcasts – some controversial and others not – have changed almost as often as the tidy-whities displayed by Michael Keaton in this year’s Best Picture winner Birdman or (The Unexpected Virtue of Ignorance). But do you know the legal controversy surrounding the Oscars?

Here are the facts:

Ellen DeGeneres wanted to take a “selfie” together with some of the most famous people in Hollywood, and by “tweeting” the photo, it become the most re-tweeted Twitter post ever. The camera used for the selfie was a Samsung Galaxy Note 3. Samsung is one of the advertisers with the Academy of Motion Picture Arts and Sciences, and Samsung gave it to Ellen for promotional purposes at the event. We don’t know of any agreement between Samsung and either the Academy or Ellen DeGeneres regarding the device or any photos or messages using the Galaxy Note 3. We do know Ellen did not actually take the picture. To get everyone she wanted to fit into the picture, Ellen passed the camera to Bradley Cooper, who had longer arms. He got everyone in the frame and pressed the shutter.

Here is the photo and tweet that resulted, and which immediately went viral when posted on Twitter.

which she then ‘Tweeted’

Continue reading “…and the Oscar Selfie Goes To or (the Unexpected Virtue of Being a Fish)”

02/25/201504/28/2022

The 12th Amendment in U.S. History

The 12th Amendment to the Constitution of the United States was ratified in 1804. It provided for the election of the president and vice president by the electoral college and not directly by popular vote. The 12th Amendment also states that if no candidate obtains a majority of the electoral college votes, the House of Representatives (one vote per state) chooses the president and the Senate chooses the vice president. Bet you didn’t know that!

Now the hard part.

Who is the only president of the United States to actually be elected by the House of Representatives under the 12th Amendment?

Charlie Chaplin (1889-1977)

“You need power, only when you want to do something harmful; otherwise love is enough to get everything done.”

Sir Charles Spencer “Charlie” Chaplin, KBE (1889–1977), a British comic actor and filmmaker – one of the most iconic silent film stars, known throughout the world for his screen persona, “the Tramp.” At times adored, other times controversial, and often both, few dispute Chaplin is among the most important figures of the motion picture industry.

02/17/201504/28/2022

mHealth – Mobile Health Care

Last year, I was invited to participate in and present a paper at the “mHealth and the Law Workshop” in Washington, D.C. [See mHealth – The Future of Mobile Health Care].

Then last month, I was invited to participate in a panel at the Mobile FirstLook 2015 Conference in New York, and as a result of my participation, the editors of Mobile Marketer asked if they could republish (with attribution of course), the paper.

In case you missed it, you can view “Exploring legal challenges to fulfilling the potential of mHealth” online, or you can download the original from the Legal Bytes posting above.

As always, if you have questions, or need advice or guidance, just contact me, Joe Rosenbaum, or the lawyer with whom you regularly work at Rimon.

First or Last Day

Why do we smile at the profound wisdom of being told that “today is the first day of the rest of your life,” when in reality – at least so far – it’s actually the last day of your life? (02-16-2015)

12/30/201404/28/2022

Looking Forward to 2015

As we say goodbye to 2014 . . .

For those of you who are loyal readers and followers of Legal Bytes, you know this is the time of year when I break tradition and write a non-legal, personal and philosophical Legal Bytes post. If ancient Babylonians, who celebrated the New Year upon seeing the first new moon after the vernal equinox, could start a tradition that lasted for about 4,000 years – the least I can do is try to keep up. Although my tradition doesn’t date back nearly that far, this post will contain no links to distract you (until the very end when hopefully it won’t be a distraction). Nor will there be any citations to legal doctrine, references or background information. I won’t try to dazzle you with facts or intrigue you with today’s news. This is my opportunity to philosophize and dispense my thoughts and opinions – with absolutely no credentials, qualifications or expertise to do so.

There are two traditions I wish to continue, although I did not originate either one. First, let me take this the opportunity to wish each of you, your families, friends, loved ones and, yes, even an enemy or two, a beautiful and joyous holiday season and a healthy, happy new year, filled with wonder and magic, health and joy, challenge and opportunity, and prosperity and success. Second, as many of you know, for numerous years I have avoided sending out mass mailings of cards and gifts. Not only are they too lost in the seasonal flurry or delayed by the strain on delivery services, but the truth is that most of us don’t really need or want the trinkets that never express the real sense of appreciation or gratitude we might feel for friends and colleagues, families and loved ones, wherever they may be. We might deceive ourselves into believing it “personalizes” the warmth of the season, but after a few weeks they ultimately go into a drawer or the trash bin, or they are relegated to a closet filled with decades of Lucite, or sometimes they are re-gifted. In reality, there is nothing really personal about that process.

As many of you may already know, my second tradition is one I’ve borrowed from an old friend years ago, and which was originally intended to replace the mass cards, emails and impersonal trinkets with a more meaningful gift. Each year, I make a contribution to a charitable organization for all the family members, friends, loved ones, colleagues and acquaintances I want to honor, in memory of those I have lost this past year, and in recognition of those who have given me a reason to celebrate – in all, far too many to list and certainly all more deserving of something better than a card or bottle of wine. In that spirit, as I have done for a number of years, I have made a donation to the St. Jude Children’s Research Hospital – my way of trying to help some children in need who might benefit from the kindness of a stranger. Sometimes, random acts of generosity and kindness can bring surprising results – whether a smile, an unexpected warmth of spirit, or simply knowing it’s not all that difficult to do something to help make the world a better place – even just a little. Try it sometime.

Continue reading “Looking Forward to 2015”

John Fitzgerald Kennedy (1917 – 1963) (November 5, 1963)

“As we express our gratitude, we must never forget that the highest appreciation is not to utter words but to live by them.”

John Fitzgerald Kennedy (1917 – 1963) (November 5, 1963). JFK, as he was commonly known, served as the 35th President of the United States from January 1961 until his assassination in November 1963.