- Posted June 28, 2018 at 12:12 AM
- Categories Litigation, Press, MM&C Happenings, Maryland Property Tax News, Featured Events
Miller, Miller & Canby Litigation Attorney Michael Campbell was nominated and selected as President-Elect of the Montgomery County Chapter of the American Inns of Court. Mr. Campbell currently serves as Treasurer of the chapter and will begin his term as President in June 2019. The American Inns of Court is a national association of lawyers, judges and other legal professionals who share a passion for legal excellence. Through monthly meetings, the chapter hosts a dinner followed by a presentation, demonstration or guest speaker. In this collegial environment, outside the courtroom and pressure of daily practice, members discuss legal practice, principals and methods and provide mentorship to new lawyers.
Michael Campbell is a partner in the litigation group at Miller, Miller & Canby. In addition to trial and appellate advocacy, his practice focuses on real estate litigation and property tax assessment appeals. Please feel free to contact Mr. Campbell at 301.762.5212 or send him an email for litigation matters. For more information about the firm’s litigation practice, click here.
Christopher Young has joined Miller, Miller & Canby as an Associate in the Business & Tax Practice Group, where he will focus his practice in tax law and business law. Mr. Young works with business clients and individuals to resolve tax disputes with the Internal Revenue Service and state agencies. He works with corporate clients on issues related to corporate disputes, governance, formations and restructurings, as well as drafting and reviewing corporate documents such as contracts and purchase agreements, operating agreements and partnership agreements. He also advises clients on matters related to foreign financial account reporting and compliance.
Prior to joining Miller, Miller & Canby, Mr. Young worked for four years as an associate attorney at JDKatz, P.C., where he focused his practice in tax controversies and issues related to corporate disputes. He represented clients on business and tax law matters, and provided general corporate and tax counsel.
Mr. Young began his career as a State Tax Law Editor at Bloomberg BNA. While in law school, he worked as a law clerk with the U.S. Department of Justice, Tax Division, in the Financial Litigation Unit. There, he drafted legal documents and investigated and uncovered taxpayer assets to facilitate collection efforts. For his achievements, he was honored with a special commendation for his work on Fidelity International v. United States and Fidelity High Tech v. United States.
Mr. Young is admitted to practice law in Maryland and Virginia. He earned his Bachelor of Arts degree in History from Virginia Tech, and earned his Juris Doctorate from The Catholic University of America, Columbus School of Law.
Click the download button below to view the firm's formal press release. For more information about Miller, Miller & Canby’s Business & Tax Practice, click here or contact Chris at 301-762-5212.
Miller, Miller & Canby Litigation Attorney, Diane Feuerherd, co-authored a recent Maryland Appelate Blog which is part of a continuing series profiling members of the Court of Special Appeals. She and her co-author, Steve Klepper, interviewed Judge Andrea Leahy, one of the eight At-Large Judges of our intermediate appellate court, in her chambers on Rowe Boulevard in Annapolis.
Click here to read the full article.
In December 2017, Ms. Feuerherd joined the joined the Maryland State Bar Association’s Maryland Appellate Blog as its Blog Manager. Founded in 2013, the Maryland Appellate Blog is sponsored by the MSBA Litigation Section, and is dedicated to disseminating information about appellate practice and appellate law. The blog covers news from Maryland’s Court of Appeals and Court of Special Appeals, as well as the U.S. Supreme Court and U.S. Court of Appeals for the Fourth Circuit. It features commentary from a number of contributors and guest authors, including coverage of notable arguments, practice tips, commentary on implications of specific rulings or trends, and interviews with appellate judges.
Diane Feuerherd is an associate in Miller, Miller & Canby’s Litigation Practice Group and focuses her practice in appellate, commercial and business litigation. She has successfully represented individuals, property owners, and businesses in a variety of matters ranging from administrative hearings before the Board of Appeals of Montgomery County, to trials in state and federal courts, and to appeals before the Court of Special Appeals and Court of Appeals. She may be reached at 301-762-5212.
- Posted June 1, 2018 at 7:55 PM
- Categories Eminent Domain and Condemnation, Litigation, Real Estate, Press, MM&C Happenings
Miller, Miller & Canby is pleased to welcome James (Jamie) Roth to the firm’s Litigation Practice Group, where he will concentrate his practice in real estate litigation with a focus in eminent domain, as well as business and commercial litigation.
“Miller, Miller & Canby’s litigation practice has a long-standing commitment of serving businesses and property owners in our community,” said senior litigation partner James Thompson. “The addition of Jamie, with his comprehensive public and private sector experience, will help us to further expand the breadth of our services during a critical time of growth in the Washington, D.C. metropolitan area.”
Mr. Roth enjoyed a distinguished career as a successful real estate consultant, including more than twenty years of experience in project management, strategic planning, asset management and risk mitigation.
Prior to joining Miller, Miller & Canby, Mr. Roth was a Senior Consultant for LMI Government Consulting, where he served eleven years as a Real Estate Program Manager to his client, U.S. Customs and Border Protection (CBP), a component agency of the Department of Homeland Security. As an advisor to CBP, Mr. Roth worked closely with realty specialists from the U.S. Army Corps of Engineers (USACE), overseeing the real estate clearance process required for mission critical facility and border security infrastructure construction projects undertaken by CBP's Border Patrol and Air & Marine Program Management Office. In that capacity, he coordinated eminent domain litigation efforts, and supported counsel from CBP, Department of Justice and USACE.
Mr. Roth was awarded a civilian public service medal by Department of the Army for his key role in effecting more than 400 property acquisitions to successfully construct over 600 miles of border fence by 2009. Mr. Roth is also a former U.S. Coast Guard officer. His decorated service included three years as a civil engineer managing the myriad facilities requirements of 24 USCG stations along the Gulf Coast, and three years as Chief Engineer and third-in-command of a 210-foot Cutter in Miami Beach, Florida.
Mr. Roth is admitted to practice law in the state of Maryland. In addition to his law degree from The Catholic University's Columbus School of Law, he holds a MBA from Georgetown University, a B.S. in Civil Engineering from The United States Coast Guard Academy, and is a Certified Project Management Professional (PMP).
Click the download button below to view the firm's formal press release. For more information about Miller, Miller & Canby’s Litigation Practice, click here or contact Jamie at 301-762-5212.
James L. Thompson Awarded a President’s Citation at Montgomery County Bar Association Annual Meeting
- Posted May 14, 2018 at 5:16 PM
- Categories Eminent Domain and Condemnation, Litigation, Press, MM&C Happenings, Featured Events
Miller, Miller & Canby’s James Thompson was honored, along with Larry Shulman of Shulman Rogers and Mark Goldstein of Paley Rothman, with a President’s Citation for Outstanding Service on Friday, May 4. The three attorneys each received the award at the 2018 Annual Meeting and Law Day Celebration of the Montgomery County Bar Association in Bethesda, Maryland. The men were recognized for re-establishing and bringing new energy to the Senior Lawyers Society of the Montgomery County Bar Foundation.
The Montgomery County Bar Foundation was established to support the Bar Association of Montgomery County, to help educate legal professionals and the general public, and to provide pro bono legal services and charitable support to the community. The Senior Lawyers Society was formed to support senior lawyers in the county so they may continue to be active and to contribute to the legal community and the public. It has quickly become the fastest-growing section of the Bar Association.
After a morning of informative programming, the honorees each received their Citation during a special luncheon featuring keynote speaker U.S. Deputy Attorney General Rod J. Rosenstein.
Mr. Thompson’s distinguished career has spanned more than 45 years, during which he has served clients and the legal community. He concentrates his practice in eminent domain, real estate valuation litigation, tax assessment appeals, and civil litigation involving complex real estate and commercial disputes. He has led the litigation practice group at Miller, Miller & Canby for more than 25 years. He may be reached at 301.762.5212 or via email.
Pictured from left to right:
Mark Goldstein, Paley Rothman; Jim Thompson, Miller, Miller & Canby; Larry Shulman, Shulman Rogers; and Lauri Cleary, Lerch, Early & Brewer (Montgomery County Bar Foundation President)
Miller, Miller & Canby’s Jody Kline was ready for his close up when he was invited to talk about the firm for Montgomery County Economic Development Corporation’s new marketing program, titled “We are Montgomery County.” The year-long campaign features business leaders, entrepreneurs and innovators sharing insight and experiences about doing business in Montgomery County. It also serves as a platform for members of the community to help tell the story of the county.
In his interview, Jody talked about the history of Miller, Miller & Canby, from the firm’s beginnings in 1946. As the oldest law firm in Montgomery County, the firm has clients whose families it has served for multiple generations. Jody spoke about his own history with the firm; he joined Miller, Miller & Canby in 1974, has been a principal of the firm since 1981, and has served as head of the Land Development practice area since that time. Jody’s practice concentrates on land use, zoning and subdivision law in Montgomery County, and he has represented clients in many of the county’s major planning and economic development initiatives.
To view Jody’s video interview, click here.
Click here to view the entire #MOCO365 Campaign.
Learn more about Miller, Miller & Canby’s Land Development practice by contacting Jody Kline at 301.762.5212.
A new law changes both the exemption allowed and rules permitting use of estate tax exemptions in the state of Maryland. For individuals dying in 2018, the Maryland estate tax exemption is $4 million - a $1 million increase from the 2017 Maryland estate tax exemption. This change was part of a 2014 law that incrementally increased the Maryland estate tax exemption each year until 2019, when the exemption was scheduled to match the federal applicable exclusion amount.
Federal Estate Tax Exclusion for 2019
As a result of the recently-enacted, sweeping federal tax reform known as the Tax Cuts and Jobs Act of 2017 (TCJA), the federal applicable estate tax exclusion amount is approximately $11.2 million for decedents dying in 2018. Under the federal law, the exclusion amount will adjust annually for inflation. It is estimated that the federal applicable estate tax exclusion amount will be approximately $11.4 million for decedents dying in 2019. Accordingly, under prior Maryland law, the Maryland estate tax exemption was scheduled to automatically jump from $4 million in 2018 to approximately $11.4 million starting January 1, 2019.
Maryland Estate Tax Exclusion for 2019
However, in early April 2018, new legislation was enacted in Maryland that will cap the amount exempt from Maryland estate tax at $5 million for people who die on or after January 1, 2019. This new law replaces the prior 2014 Maryland law that was scheduled to bring the Maryland estate tax exemption in line with the federal applicable exclusion amount in 2019. In addition, the new Maryland exemption amount will not adjust for inflation each year. So, the amount that a Maryland resident can transfer estate-tax free at death will remain frozen at $5 million until new legislation is passed in the future.
Portability Allowed in New Maryland Law
The new Maryland law also provides for “portability,” a rule permitting a surviving spouse to use, under certain circumstances, the portion of his or her deceased spouse’s unused Maryland estate tax exemption. While portability has been a permanent feature of the federal estate tax scheme for several years, this marks the first time that portability will be available in Maryland, making Maryland one of the few states that provide this relief to its citizens.
How the New Law Effects Estate Planning
Keep in mind that estate tax planning is only one aspect of a comprehensive estate plan. If your estate is not likely to be subject to federal estate tax or even Maryland estate tax under the new law, you should likely focus more on incapacity planning, asset and nursing home protection, guardianship of minor children, blended family issues, special needs children planning, business succession planning, and minimizing income taxes. Current estate plans may not have the intended consequences under the new rules, and no one should wait for a death to find out if they have a good estate plan.
David A. Lucas is an Attorney in Miller, Miller & Canby’s Estates & Trusts and Business and Tax Practice Groups. David is committed to providing his clients with a well-crafted estate plan so they may avoid probate, protect their assets and legacies, and provide for the security of their loved ones. He takes a special interest in ensuring that the dreams parents have for their children and grandchildren are not lost to taxes, poor planning, or procrastination. He speaks frequently on a variety of estate planning topics to both the general public and private groups.
David has focused his practice on helping families preserve their financial wealth and legacies for future generations through the use of Trusts, Wills, Powers of Attorney, Advance Medical Directives, Living Wills, and other estate planning strategies.
Contact David to discuss your estate plan to take advantage of the laws available today and ensure flexibility for future changes. For more information on Miller, Miller & Canby’s Estates & Trusts Practice, click here.
Miller, Miller & Canby's litigation attorney Donna McBride has been re-appointed to serve a second 5-year term as a Committee Member to the Standing Committee of Practice and Procedures. Donna received her first appointment in 2013. The Committee assists the Court of Appeals in developing rules that govern the practice and procedure of law and judicial administration in Maryland. Also known as the Rules Committee, it was appointed by order of the Court of Appeals in 1946.
According the Maryland Constitution, the Court of Appeals is “empowered to regulate the practice and procedure in, and the judicial administration of, the courts of this State; and under Courts and Judicial Proceedings Article § 13-301, the Court of Appeals may appoint a standing committee of lawyers, judges, and other persons competent in judicial practice, procedure, or administration to assist the Court in the exercise of its rulemaking power.”
Procedural rules (also known as court rules) guide the litigant, who usually is represented by an attorney, on how to proceed when bringing a legal dispute into a State or federal court in Maryland. These mandatory rules establish a uniform process for trying cases to ensure that justice is administered fairly.
Donna McBride is a partner in Miller, Miller & Canby’s Litigation group. In her more than two decades of practice, she has tried hundreds of lawsuits throughout the state of Maryland and in the District of Columbia. In addition to her extensive background as a trial lawyer, she is a member of the Trial Courts Judicial Nominating Commission, was elected to be Treasurer of the Montgomery County Bar Association in which capacity she will serve from May 2018-May 2019, and regularly volunteers as a settlement conference facilitator for the District Court. Each year, she has been named a Super Lawyer in the state of Maryland and District of Columbia since 2014. To learn more about Miller, Miller & Canby’s Litigation practice, contact Donna at 301-762-5212.
Miller, Miller & Canby is pleased to be a sponsor of the 18th annual Hopecam 5K Run / Walk to benefit children fighting cancer. This year marks the 18th anniversary of the race and the 4th year that Hopecam has included a team competition to create awareness among the community.
The Hopecam 5K is a USATF certified race-fast and flat for those wanting to set a personal best record. This is also the perfect race for families featuring an easy course for runners and walkers of all ages and fitness levels. This fun, family event is also stroller friendly.
The 18th Annual Hopecam 5k Race/Walk will take place on Sunday, May 6th at 1890 Preston White Drive in Reston, VA. The race will start at 8:15am with registration starting at 7:30am. Participants can register online at http://www.hopecam.org
Development Director of Hopecam Lauren Priestas explains, “15,780 children will be diagnosed with cancer this year. Nearly every one of these children will have to be isolated from their friends and unable to attend school as a result of their treatment. Today, thanks to technology, this isolation can be overcome by giving the child a tablet or laptop computer and working with schools to establish a connection with the hospitalized and homebound child. For children who are being treated far from home, Hopecam provides a way to stay in touch with loved ones and support networks. Hopecam is the only charitable organization in the United States that provides this full-spectrum of service to ensure technology is used to bring sick children together with their classrooms and friends.”
Hopecam has connected over 1,500 children in 47 states and abroad. It costs approximately $1,000 to connect each child. About 50% of the children live in homes unable to afford Internet, which Hopecam provides at a cost of $500 per year. 70% of the children attend schools eligible for Title 1 financing.
Click here to veiw the full press release.
- Posted April 18, 2018 at 7:44 PM
- Categories Eminent Domain and Condemnation, Litigation, Press, MM&C Happenings, Featured Events
Miller, Miller & Canby is pleased to announce James L. Thompson has been selected as the Senior Lawyer of the Year by the Maryland State Bar Association Senior Lawyer Section. Mr. Thompson’s distinguished career has spanned more than 45 years, during which he has served clients and the legal community.
Jim Thompson has been a leader in Miller, Miller & Canby’s Litigation Group for more than 35 years, concentrating his practice in eminent domain and in real estate valuation litigation, as well as in property tax assessment appeals and general civil litigation. For more than a decade, he represented Maryland as the sole member in the Owner’s Counsel of America, a national network of property rights attorneys with demonstrated excellence in this area, focusing upon the representation of landowners in eminent domain litigation. Additionally, he focuses in civil litigation, including complex real estate and business/commercial disputes. For his accomplishments, he has been named a Super Lawyer in the state of Maryland and the District of Columbia for the past 12 consecutive years, an AV-Rated Preeminent Lawyer for 30 years, a Fellow in the American College of Trial Lawyers, and a 2013 Lawyer of the Year Selection by Best Lawyers in the Eminent Domain/Condemnation area of practice. He has also received a number of prestigious leadership awards, including the Daily Record’s Leadership in Law Award and the Century of Service Award, recognizing the top judges and lawyers in the last 100 years in Montgomery County. In addition, he has served the legal community and the public as the President of both the Montgomery County Bar Association and the Maryland State Bar Association.
Learn more about MM&C's Litigation practice. To view the firm's formal press release, please click the download button below.