In previous posts, I’ve published my Massachusetts Judicial District Map and Massachusetts Housing Court Map. To complete the set, below is my Massachusetts Superior Court Map. This version includes the Courthouse name, the address of the primary courthouse in each county (for those that have multiple sessions), as well as the main number for the courthouse. Check it out after the jump: [Read more…]
For a lot of small businesses and startups, there’s just not a lot of money to go around. So when that business is looking to make payroll, get a minimum viable product out the door, or just keep the lights on, spending money registering multiple trademarks with the US Patent and Trademark Office just isn’t an option. In that situation, the question I always get is this: do I register my logo or my company name? The answer is almost always going to be your company name, for a handful of reasons. [Read more…]
So, what’s an S-Corp? Does it make sense for your company? Do you need an advanced accounting degree to figure it out?
First off, an S-Corp isn’t a different kind of entity than a typical corporation (the C-Corp), it’s just a tax election. That is, structure, operation, even legal formation documents could be exactly the same regardless of which type of corporation you are (though you’d probably want to tailor your Articles of Organization, but that’s a different post). The point is, legally, both entities are exactly the same. When you become an S-Corp, that just means that you meet certain qualifications and make a filing with the IRS so that you’re taxed differently.
As such, before you can understand what makes an S-Corp special, you have to understand how a regular C-Corp is taxed. You have to understand the concept of double taxation. [Read more…]
A couple weeks ago I posted a Massachusetts Judicial District Map that I created using Google Fusion Tables. At the request of one of my new Massachusetts Academy of Trial Attorneys brethren I’ve gone ahead and created a similar map showing the areas covered by each of the five housing courts in the Commonwealth. More importantly, it shows those areas not covered at all by a housing court. Check it out after the jump: [Read more…]
Last week I attended a CLE (that’s continuing legal education for the uninitiated) on practice in District Court, at which I was reminded that you can bring suit in any judicial district in which one of the parties lives or has a usual place of business, OR in the judicial district adjacent to that one. Yesterday, I was trying figure out where I could file a case, wondered which district was adjacent, and couldn’t find a map available on the internet. Naturally, I then spent several hours creating my own with Google Fusion Tables. Map after the jump… [Read more…]