Thomas&Libowitz a professional association

25 South Charles Street, Suite 2015 Baltimore, Maryland 21201 410.752.2468

Select Financing Transactions in 2021

December 23rd, 2021

Thomas & Libowitz, P.A. is proud to recognize the following accomplishments over the past year by C. Wayne Davis. Representation of Mid-Atlantic company and subsidiaries in amendment and modification of $80,000,000 inventory financing with national lender. Representation of Mid-Atlantic company… Read More

TIPS TO AVOID BEING SCAMMED ACCORDING TO A RESIDENTIAL LANDLORD

November 1st, 2021

As counsel to a national residential property management company, I have noticed a trend on the rise here in Maryland:  people residing in a property illegally (squatters) but with a sincerely held belief that they have a valid lease. Often… Read More

Electronic Record Keeping and Covid 19

October 10th, 2021

As the business world becomes increasingly paperless, courts and legislators alike have made efforts to modernize the way the law approaches electronic evidence. The Covid-19 pandemic has reduced the need for paper records in exchange for heavy reliance on email,… Read More

Tax Alert

September 17th, 2021

A few days ago, the House Ways and Means Committee released its tax provision proposals.  Those proposals cover income, gift, and estate taxes.  Make no mistake the Democratically controlled House and Senate have the votes to pass the tax proposals. … Read More

Thomas & Libowitz attorneys named for inclusion in the Best Lawyers in America for 2022.

August 20th, 2021

We are pleased to announce that the following attorneys were named for inclusion in the 2022 edition of The Best Lawyers in America. 2022 Best Lawyers C. Wayne Davis – Corporate Law Charles B. Jones – Closely Held Comanies and… Read More

Proposed Federal Estate and Gift Tax Legislation 2021

April 28th, 2021

“There’s no trick to being a humorist when you have the entire government working for you.” —Will Rogers   Will Rogers may have had it right. Below is an update of the effects of the Democrat controlled House, Senate and… Read More

Maryland Sales Tax on Digital Products

March 11th, 2021

The effects of Maryland’s 21st Century Economy Fairness Act will soon be felt by vendors and consumers of “digital products” in Maryland. This new law, effective March 14, 2021, is catching many by surprise as the bill was vetoed by… Read More

COVID-Related Paid Sick Leave Employer Tax Credit Extended to March 31, 2021

February 3rd, 2021

We have previously provided information on the Families First Coronavirus Relief Act (FFCRA) passed by Congress last March. While the FFCRA, effective April 1, 2020, expired by its own terms on December 31, 2020, one aspect of the act has… Read More

U.S. Department of Labor Updates Tip Regulations under the FLSA

December 30th, 2020

This week, the U.S. Department of Labor (DOL) published a final rule altering its regulations concerning tipped employees. If your business falls in an industry where tipping is customary, you will want to be acquainted with this change. By way… Read More

PPP Loans and Tax Deductibility of Expenses.

December 22nd, 2020

Pending congressional legislation (the Consolidated Appropriations Act, 2021) would make expenses paid with forgiven PPP loans tax deductible. Although it was always clear that forgiveness of a PPP loan would not be treated as taxable income, the IRS has taken… Read More