Partners Cathy S. Trent-Vilim and Patrick G. Vipond Obtain Summary Judgment

Congratulations to LDM partners Cathy S. Trent-Vilim and Patrick G. Vipond, who recently obtained a summary judgment for their client.  The client, an insurance agency, was sued by a worker’s compensation insurer who alleged an insurance agent misrepresented material information on an insurance policy application.  The insurer alleged that had correct information been provided, the insurer would have never issued the worker’s compensation policy and would not have been required to pay benefits to an injured employee under the policy.  The trial court agreed that the insurer’s claim was barred by the statute of limitations and entered judgment in the agency’s favor.

 

IRS Concession Regarding the Private Foundation/Self-Dealing Rules

Bob Murray and Katie French of our office have just resolved a multi-million dollar case with the Internal Revenue Service in which the Service conceded the proposed imposition of excise taxes under I.R.C. § 4941(a)(1) and (b)(1).

The case in point involved the early termination of a Charitable Remainder Unitrust (“CRUT”).  The IRS conceded the issue of self-dealing after the taxpayers demonstrated that they had followed the rationale of a number of Private Letter Rulings (“PLRs”) and were able to further demonstrate that the early termination of the CRUT did not result in a greater allocation of the [Trust’s] assets to the income beneficiaries than would have otherwise resulted from a non-early termination. As a consequence, the IRS determined that the income beneficiaries had not violated the self-dealing rules.

At the present time, there is no case law or other controlling legal authority which provides guidance to taxpayers who are similarly situated to the clients which we have assisted in this case.

In achieving the IRS concession, the income beneficiaries successfully distinguished the rationale and holding of Revenue Ruling 69-486.  Although the relevant PLRs uniformly state that they are not to be used as precedent for other similarly situated taxpayers, the Service did follow the rationale of a number of PLRs holding that the self-dealing rules do not apply when a distribution of the actuarially-calculated income interest does not inappropriately inflate the grantor’s interest in the CRUT to the detriment of the charitable remaindermen.

There are a number of nuances with respect to the income tax consequences of the early termination of a split interest trust, but it was conceded by representatives of the IRS that those income tax consequences were entirely separate and apart from a consideration of alleged self-dealing.

Cathy Trent-Vilim and William Lamson, Jr. Present to the Appellate Practice Section of the Nebraska State Bar Association

On August 30, 2106, partners Cathy Trent-Vilim and William M. Lamson, Jr. presented Creating an Effective Record for Appeal to the Appellate Practice Section of the Nebraska State Bar Association.  Those in attendance received information about creating a record for a successful appeal.

Ten Lamson, Dugan & Murray Partners Named in The Best Lawyers in America® 2017

Lamson, Dugan & Murray, LLP is proud to announce that 10 of its partners have been selected by their peers to be included in The Best Lawyers in America® 2017.

William M. Lamson, Jr.

  • Best Lawyers® 2017 in Bet-the-Company Litigation
  • Best Lawyers® 2017 in Commercial Litigation
  • Best Lawyers® 2017 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2017 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2017 in Litigation-Regulatory Enforcement (SEC, Telecom, Energy)

Robert J. Murray

  • Best Lawyers® 2017 in Corporate Law
  • Best Lawyers® 2017 in Tax Law

Daniel P. Chesire

  • Best Lawyers® 2017 in Litigation-Insurance
  • Best Lawyers® 2017 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2017 in Product Liability Litigation-Defendants

Patrick G. Vipond

  • Best Lawyers® 2017 in Commercial Litigation
  • Best Lawyers® 2017 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2017 in Professional Malpractice Law-Defendants

Mark E. Novotny

  • Best Lawyers® 2017 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2017 in Commercial Litigation

David J. Schmitt

  • Best Lawyers® 2017 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2017 in Railroad Law

William R. Settles

  • Best Lawyers® 2017 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2017 in Professional Malpractice Law-Defendants
  • Best Lawyers® 2017 in Legal Malpractice Law-Defendants

Kyle Wallor

  • Best Lawyers® 2017 in Personal Injury Litigation-Defendants

Brian J. Brislen

  • Best Lawyers® 2017 in Commercial Litigation

Cathy Trent-Vilim

  • Best Lawyers® 2017 in Commercial Litigation

Sean Minahan Presents to the Nebraska Chapter Construction Specification Institute

On May 9, 2016, partner Sean Minahan provided a presentation to the Nebraska Chapter Construction Specification Institute: http://www.csinebraska.org/about-us. Mr. Minahan’s presentation provided those in attendance information and real world examples of the legal issues created by the OSHA Multi-Employer worksite policy and indemnity clauses found in most construction contracts.

Eleven Lamson, Dugan & Murray Partners Named In The Best Lawyers in America® 2016

Lamson, Dugan & Murray, LLP is proud to announce that 11 of its partners have been selected by their peers to be included in The Best Lawyers in America® 2016.  In addition, William Settles has been recognized as “Lawyer of the Year” in a respective field, where only a single lawyer in each specialty in each community is honored.

William M. Lamson, Jr.

  • Best Lawyers® 2016 in Bet-the-Company Litigation
  • Best Lawyers® 2016 in Commercial Litigation
  • Best Lawyers® 2016 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2016 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2016 in Litigation-Regulatory Enforcement (SEC, Telecom, Energy)

Robert J. Murray

  • Best Lawyers® 2016 in Corporate Law
  • Best Lawyers® 2016 in Tax Law

Daniel P. Chesire

  • Best Lawyers® 2016 in Litigation-Insurance
  • Best Lawyers® 2016 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2016 in Product Liability Litigation-Defendants

Patrick G. Vipond

  • Best Lawyers® 2016 in Commercial Litigation
  • Best Lawyers® 2016 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2016 in Professional Malpractice Law-Defendants

Mark E. Novotny

  • Best Lawyers® 2016 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2016 in Commercial Litigation

David J. Schmitt

  • Best Lawyers® 2016 in Personal Injury Litigation-Defendants
  • Best Lawyers® 2016 in Railroad Law

William R. Settles

  • Best Lawyers® 2016 in Medical Malpractice Law-Defendants
  • Best Lawyers® 2016 in Professional Malpractice Law-Defendants
  • Best Lawyers® 2016 in Legal Malpractice Law-Defendants
  • Omaha Medical Malpractice Law-Defendants “Lawyer of the Year”

Kyle Wallor

  • Best Lawyers® 2016 in Personal Injury Litigation-Defendants

Craig F. Martin

  • Best Lawyers® 2016 in Construction Law

Brian J. Brislen

  • Best Lawyers® 2016 in Commercial Litigation

Cathy Trent-Vilim

  • Best Lawyers® 2016 in Commercial Litigation

 

Partner William Lamson and Associate Sarah Smith Obtain Favorable Arbitration Award

LDM Partner William M. Lamson, Jr. and associate Sarah M. Smith successfully prosecuted an arbitration on behalf of a corporation against a former vendor.  The corporation claimed that the vendor had submitted fraudulent billing in conspiracy with a former employee as part of a kickback scheme.  The arbitrator found in favor of the corporation on all of its claims, awarding $2.6 million in damages.  The Firm congratulates Mr. Lamson, Ms. Smith, and everyone at LDM who worked on the case.

Partner Mark Novotny and Law Clerk Ryan Crnkovich Summarize Nebraska Minor Consent Laws

Partner Mark Novotny and Law Clerk Ryan Crnkovich were recently published in the Patient Safety Solutions “Advisory”, April 2015 edition summarizing Nebraska minor consent laws.  Mr. Novotny and Mr. Crnkovich summarize the age of majority laws in Nebraska and discuss the statutory and case law authority for minors discussing  emancipation, marriage, organ donation, sexually transmitted diseases, mental health and substance abuse, emergency treatment, abortion, contracts, leases, powers of attorney for medical treatment, body art (tattoos), voting, fingerprints, obscenity, shoplifting and alcohol and other issue.  The full article may be reviewed here.

Partner Craig Martin Installed as Member of Board for Associated Builders and Contractors, Cornhusker Chapter

Craig Martin is a new member of the board for the Associated Builders and Contractors, Cornhusker Chapter.  ABC is a leading voice promoting free enterprise within the construction industry and promotes “merit shop”, a philosophy that awards work to the most qualified and lowest bidder regardless of labor affiliation.

Partner David Schmitt at the Forefront of Cyber and Telecom Issues

David Schmitt received his Master of Laws (LLM) degree from the University of Nebraska’s Space, Cyber and Telecommunications Law program in 2013.  This program which was started in 2008 has had 42 lawyers graduate since its inception.  Click here to read more about NU’s “space law” program and Mr. Schmitt’s interview with the Omaha World Herald regarding his cyber law practice.