Legal Resources

Here you will discover valuable legal information we complied for you.

Corporate Law—Compare business structures

Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A Limited Liability Company (LLC) is a business structure allowed by state statute. Legal and tax considerations enter into selecting a business structure.

Compare the general traits of these business structures, but remember that ownership rules, liability, taxes, and filing requirements for each business structure can vary by state.

Business structure	Ownership	Liability	Taxes
Sole proprietorship	One person	Unlimited personal liability	Personal tax only
Partnerships	Two or more people	Unlimited personal liability unless structured as a limited partnership	Self-employment tax (except for limited partners) Personal tax
Limited liability company (LLC)	One or more people	Owners are not personally liable	Self-employment tax Personal tax or corporate tax
Corporation – C corp	One or more people	Owners are not personally liable	Corporate tax
Corporation – S corp	One or more people, but no more than 100, and all must be U.S. citizens	Owners are not personally liable	Personal tax
Corporation – B corp	One or more people	Owners are not personally liable	Corporate tax
Corporation – Nonprofit	One or more people	Owners are not personally liable	Tax-exempt, but corporate profits can’t be distributed

Corporate Law—Nonprofit corporation

Nonprofit corporations are organized to do charity, education, religious, literary, or scientific work. Because their work benefits the public, nonprofits can receive tax-exempt status, meaning they don’t pay state or federal taxes income taxes on any profits it makes.

Nonprofits must file with the IRS to get tax exemption, a different process from registering with their state.

Nonprofit corporations need to follow organizational rules very similar to a regular C corp. They also need to follow special rules about what they do with any profits they earn. For example, they can’t distribute profits to members or political campaigns.

Nonprofits are often called 501(c)(3) corporations — a reference to the section of the Internal Revenue Code that is most commonly used to grant tax-exempt status.

Family Law–Restraining Order

Massachusetts has two laws designed to protect you from others: Abuse Prevention (G.L. 209A), and Harassment Prevention (G.L. 258E). While both laws were created to protect you from abuse, the Abuse Prevention Law provides protection against people with whom you have specific close relationships, while the Harassment Prevention Law does not require any special relationship with the other person.

Family Law–Divorce

If you have decided to end your marriage, you may choose to file for divorce. You can file for divorce in Massachusetts if you have lived in the state for one year, or if the reason the marriage ended happened in Massachusetts and you have lived in Massachusetts as a couple. In Massachusetts, a divorce may be filed as “no-fault” or “fault,” and either of these can be contested or uncontested. Before you file, you must choose which type is right for you.

Family Law—Does Massachusetts recognize drug addiction as grounds for divorce?

Yes, see MGL c. 208 § 1 “Massachusetts recognizes the gross and confirmed habits of intoxication caused by voluntary and excessive use of intoxicating liquor or narcotics as grounds for divorce. … The mere use of liquor or drugs by a married person is not of itself grounds for divorce. … The statute requires that the use which leads to the habits of intoxication must be voluntary and excessive. Even if the misuse of liquor and drugs is intermittent, as long as it is habitual and repeated on a fairly regular basis, the divorce can be allowed.”

Criminal Defense–What happens if I am arrested?

When you are arrested, the police usually bring you to the police station for booking. (If you need to be taken to a hospital, you will be brought there first, before you are taken to the police station). At the station, police will write down your general information on a form, a picture is usually taken along with fingerprints. You will be given an opportunity to use the telephone.

When booking is complete, you will be brought to court or if court is closed, the police can contact the magistrate to determine if you can be released. If you are released from police custody you will be given paperwork outlining the charges and you must be in court at the time indicated on the release order.

Criminal Defense—What happens if I receive a complaint and notice of criminal charges and a date to appear in court in the mail (and I am not arrested)?

You should go to court on that date. It is important to make sure you arrive on time. You should go to court on that date. It is important to make sure you arrive on time.

If you are accused of committing a misdemeanor crime and you are not arrested, you are generally entitled to a “show cause hearing”. The hearing is held before a district court clerk magistrate to determine if there is probable cause to believe you committed a crime.

If the magistrate finds probable cause a complaint will be issued and you will be given a date to appear for your arraignment. You are not entitled to a show cause hearing if you were arrested on the charges; if the charges include a felony; or if the magistrate determines that you appear dangerous, likely to injure someone or to commit another crime.

Consumer Protection–Can I Sue a business owner?

First, you must have a claim against a business. Then, you must have tried to fix the problem with the business and failed. If this fails, you can only sue if:
1. You send a detailed 30-day demand letter. This is a letter than you send thirty (30) days before you sue in court. This letter lets the business to know why you are complaining. It provides information about what happened.

2. You are a “consumer.” This is someone who is buys things for personal, family, or household use.

3. The business’s actions must be “unfair” or “deceptive.”

4. The business’s actions resulted “in a loss of money or property, real or personal” to you.

Landlord and Tenant Law–Eviction

What is an eviction? An eviction is the process of obtaining a court order to remove a tenant and other occupants from a rental property.

Who can evict? The landlord or owner can evict someone from his or her property after receiving a court order.

Who can be evicted? The tenant, who is renting the property from the landlord, and any other occupants can be evicted.

In Massachusetts, it is illegal for a landlord, on his or her own, to remove tenants and occupants and their belongings from a rented apartment, room, or home without first getting a court order. The court case that a landlord files to get a court order is called summary process (the legal term for an eviction). The court order that allows a landlord to evict a tenant is called an execution. Even after a landlord gets an execution, only a sheriff or constable can move a tenant and his or her belongings out of the property.

Going to Court

Many court matters involve complex and valuable legal rights. Here are ten helpful tips about how to conduct yourself in court. Please read them carefully before entering the courtroom.

How to Conduct Yourself in Court

Dress in a way that shows respect for the court	You do not have to buy new clothes for court but halters, worn out jeans and tee-shirts are not appropriate. Don’t chew gum, eat or drink in the courtroom.
Be on time	If you miss your hearing, the judge can make orders that you may not agree with and which may seriously affect you and your children.
Do not bring children into court	Many of the topics discussed in court are not appropriate for young children. Please arrange for a friend or relative to watch your children while you are in court.
Stand when the judge enters or leaves the courtroom	The court officer will tell you when to sit and stand. If you are in doubt, stand when the judge is standing. You can usually sit down once the judge is seated, unless you are speaking with the judge.
Stand and speak when the judge talks to you	Remain standing as long as you and the judge are talking. You may need to stay standing even if the judge talks to the person on the other side of your case. If in doubt, ask the judge before sitting down.
The judge will let you know when to speak	Never get into an argument or even a discussion with the other side in front of the judge. Always speak directly to the judge, unless the judge allows you to answer formal questions from the other side.
Speak clearly	You need to speak and not just nod or shake your head because court proceedings are always recorded. Listen carefully to the questions you are asked. Be direct and to the point when answering questions.
Always address the judge as “Your Honor”	The judge must keep order in the courtroom and will be making important decisions about you and your children. Be respectful and understand that the judge likes to keep the proceedings as orderly as possible. This helps keep the process fair to everyone.
Your case may be “Taken Under Advisement”	This means that the judge needs time to think about how to decide your case and the court will mail the decision to you once it is made. Make sure that the court has your current mailing address.
Do not talk on your way out or even right outside the door	Many times another hearing starts as soon as yours ends, and your talking can interfere with the next case.