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Paul Smith’s College is the only four-year college in the Adirondacks Park in New York State. The college was formed in 1937 with funds bequeathed in the Last Will and Testament of Phelps Smith. The Will stated that the college shall “be forever known” as Paul Smith’s College of Arts and Sciences.” Phelps Smith named…

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Who wrote the song “Happy Birthday”? Who has the copyright? It is reported that the most frequently played song in the world is “Happy Birthday”. Can anyone sing it, play it, record it, rebroadcast it? Can anyone use it for commercial purposes without having to pay royalties? The answers to the above questions were recently…

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After what seems to have been quite a hearing, a New York State administrative law judge found that pole dances are artistic performances, and thus exempt from sales tax, but that private lap dances do not qualify for the artistic performance exemption. The operator of the juice bar, 677 New Loudon Corporation, doing business as…

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The New York State Office of the Attorney General recently reported a $1.3 million settlement with a multiple residence owner for failures to comply with applicable handicap requirements in its multiple dwelling project. There are various not-for-profit organizations devoted to protecting the rights of handicapped individuals to find proper housing. These  organizations aggressively seek enforcement of…

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The U.S. Court of Appeals for the Second Circuit has issued a test for determining whether a company must compensate an intern as an employee under the Fair Labor Standards Act (FLSA). Employers with unpaid internship programs and those considering hiring unpaid interns should consult with an attorney to determine how to properly structure such…

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The Fast Food Wage Board has unanimously voted to recommend an increase the minimum wage paid to fast food workers to $15 per hour, with the increase to be phased in by annual increments by December 31, 2018 in New York City, and by July 1, 2021 in the rest of the state.  The Wage…

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The United States Supreme Court, in a recent decision by Justice Thomas, unanimously held that the “content based regulation” of signs by municipalities is an impermissible regulation of free speech under the First Amendment. All municipalities should review their sign regulations and consult with counsel regarding potential amendment of the regulations. In Reed v. Gilbert…

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On Friday, June 5, 2015, forty-three companies submitted their applications to the New York State Department of Health all seeking to become one of the five organizations to be registered by the State to produce, grow or sell medical marihuana. Each of the five successful applicants will be authorized to locate four facilities for dispensing…

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In December 2014, the National Labor Relations Board issued a decision in the matters of Purple Communications, Inc. and Communications Workers of America, AFL-CIO, 361 NLRB 126 (2014). The case involved attempts by the Communications Workers of America to unionize at Purple Communications Inc., a company that provides sign-language interpretation services. The employer had maintained…

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By Jacobowitz & Gubits, LLP posted in Nonprofits For nonprofits that own real property and enjoy exemption from real property taxes, this time of year can be a little treacherous. The law requires such tax-exempt nonprofits to renew their real property tax exemption by filing certain forms by March 1. The tricky part is that…

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