The Tax Court held that taxpayers who were victims of an embezzlement scheme could not use the safe-harbor provision of Rev. Proc. 2009-20 to deduct their theft losses because the taxpayers failed to ...

On December 29, video-sharing site Veoh won another legal victory after Universal Music Group sought to keep the company from using a "safe harbor" defense against copyright infringement. A federal ...

For YouTube, the "safe harbor" protections that it enjoys under current copyright law are aptly named. Outside the harbor, litigation dreadnoughts roam the waves, mixed with public interest skiffs and ...