Insurance Coverage & Recovery

Aviation

Jeffrey L. Schulman | Pasich LLP

Drones, as they are commonly called, are more formally known as unmanned aerial vehicles (UAVs). As the name implies and common sense dictates, UAVs are aerial vehicles that are operated without a human pilot. Their history dates to the 19th century when Austrians attacked Venice with explosive-...

Insurance Coverage & Recovery

Richard J. Sapinski | Sills Cummis & Gross P.C.

A reminder that a captive insurance arrangement cannot be reverse-engineered without a focus on providing insurance as it’s commonly understood.

On August 17, 2017, the U.S. Tax Court decided Avrahami v. Commissioner, a “Division Opinion” by Tax Court Judge Mark Holmes, and...