Fantastic Sams’ Restrictive Covenant Struck Down by Federal Court. Overreaching by a franchisor can have a price. Haircutting franchisor Fantastic Sams learned this lesson the hard way last month. Judge Clay Land of the United States District Court for the Middle District of Georgia entered summary judgment in favor of WJR clients Maxie Enterprises, Inc. [...]
But, a minister can’t take a parsonage allowance for two homes. The Eleventh Circuit Court of Appeals recently reversed an earlier Tax Court holding which had allowed a minister to exclude from income the rental allowance for not just one home, but two homes. The taxpayer received a parsonage allowance for his primary residence . [...]
A recent tax court decision highlights the dangers associated with not adequately addressing purchase price allocation in an asset purchase agreement. In the 1990’s Peco Foods, Inc. acquired through asset purchase agreements two poultry process plants. In each agreement Peco Foods memorialized the asset allocation among various assets. A few years later, they performed a cost [...]
The Georgia Supreme Court recently settled the Atlantic Station condo litigation. The opinion can be summed up with the following sentence: The broker’s promises mean nothing once you sign a written contract. In that case, a buyer purchased a condo at Atlantic Station based on the broker telling the purchaser they would have great views [...]
Properly developing and transferring intellectual property are among common mistakes entrepreneurs make. Malcolm Out Loud sat down with WJR’s Justin Daniels, trusted adviser to Accelerator Works to discuss these issues and more.
Wagner Johnson Rosenthal’s Justin Daniels was interviewed for the Internet TV show Malcom Out Loud. They discussed how business managers can choose a good lawyer and how the investment of extra dollars today saves money in the long term. Justin and Malcolm also discussed the problems that are created when people use Legal Zoom or [...]
Under the federal Fair Labor Standards Act (FLSA), employers must pay an employee an overtime rate of at least one and one-half times the regular pay rate for any hours in excess of 40 hours a week. There are exemptions from this requirement for several types of employees, including employees in executive, administrative, or professional [...]
The designation of an executor for a will is one of the critical steps in effective estate planning. The executor will be the individual responsible for the administration of the estate. He or she must execute the necessary documents to submit the will for probate. Then the executor must gather all of the testator’s (person [...]
Some 20 years ago, a World War II veteran and prominent sculptor won a government competition to sculpt a memorial to Korean War veterans in Washington, D.C. His creation depicts a platoon of stainless steel, larger-than-life foot soldiers arranged in what has come to be called “The Column.” Five years later, another veteran, an amateur [...]
For over 30 years, the federal government has been using tax incentives to help preserve historic buildings. Originally, federal law allowed accelerated depreciation on rehabilitated buildings, but subsequent changes have made preservation and revitalization efforts even more attractive to taxpayers. Today, there is a general business credit equal to 20% of qualified rehabilitation expenses for [...]
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Our attorneys provide the most comprehensive legal service around. If you are an entrepreneur or small business in a bind, let us assist you. We pride ourselves in providing excellent service to our clients in a range of legal areas. With decades of experience in areas of practice from commercial law to health care and taxation, Wagner, Johnston and Rosenthal P.C. can help. Click on a name to the left to learn more about each attorney and their specialties.
Wagner, Johnston & Rosenthal represents a broad range of privately held businesses, executives and entrepreneurs. While a majority of the Firm’s clientele is based in the greater Atlanta area, the Firm also services clients located throughout the United States as well as in foreign countries.
The industries the Firm represents are as diverse as the economy: manufacturers and service industries, real estate developers, financial concerns, lending institutions, health care professionals and facilities, benefit consultants, software and technology developers, public service agencies, investment partnerships, travel agencies, private schools, engineering concerns, leasing companies, telecommunications concerns, hotel developers, franchisors and professional sports teams.