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Gerber Law

Questions? Call Us (228) 374-2313


What Is a Treaty?

What is a Treaty? A treaty is a formal, written agreement between sovereign states or between states and international organizations. In the United States, treaties are negotiated through the executive branch, which includes the Department of State. Once the negotiators have accepted the terms of the treaty, the president sends the treaty to the U.S. Senate for its "advice and consent" on ratification or endorsement. If the Senate agrees that the president should ratify the treaty, it goes back to the president and he ratifies the treaty with his signature. International agreements not submitted to the Senate are known as ...

June 5, 2018|General|

Who Needs a Fishing License In The State Of Mississippi?

Mississippi Fishing Licenses Mississippi Residents Each resident of the State of Mississippi ages sixteen (16) through sixty-four (64), fishing in the fresh or marine waters of Mississippi, including lakes and reservoirs but NOT to include privately owned ponds and streams, shall be required to buy a fishing license. A saltwater license is required south of U. S. Highway 90 and a freshwater or saltwater license is valid between I-10 and U. S. Highway 90. A saltwater license is not valid north of I-10. Any person sixty-five (65) or older, or any person otherwise exempted from obtaining a freshwater fishing license, ...

May 2, 2018|General|

What Is The Origin Of The Federal Income Tax?

In the early years of the United States of America, there were very few taxes. Up until 1802, the nation was mainly supported by taxes on goods (such as tobacco, carriages, sugar and spirits). During the War of 1812, a sales tax was introduced to offset the high cost of war. The origin of the income tax on individuals is generally recognized to be the passage of the 16th Amendment by Congress on July 2, 1909, and ratified on February 3, 1913. However, its history actually goes back even further. During the Civil War, Congress passed the Revenue Act of ...

March 7, 2018|General|

How Long Should You Keep Tax Records?

The length of time you should keep a document depends on the action, expense, or event which the document records. Generally, you must keep records that support an item of income, deduction, or credit shown on your tax return until the period of limitations for that tax return runs out. The period of limitations is the period of time in which you can amend your tax return to claim a credit or refund, or the IRS can assess additional tax. The information below reflects the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer ...

February 20, 2018|General|

What Is A Pass-Through Entity?

Most businesses in the United States are organized as pass-through businesses, such as sole proprietorships, partnerships, limited liability companies and S corporations. According to the Brookings Institution, about 95 percent of businesses fall into that category. These entities are called pass-throughs, because their profits are passed directly through the business to the owners and are taxed on the owners' individual income tax returns. Income earned by a business organized as a pass-through entity must be distributed as taxable income to its owner, members or partners. The pass-through entity itself doesn't pay income taxes, but it also can't defer tax on ...

January 31, 2018|General|

Happy Holidays!

The attorneys and staff at Rushing & Guice, P.L.L.C. wish you peace and prosperity throughout the coming year. During this season, we take time to reflect upon the good things we have, like our relationship with you. We thank you for your continued support and we look forward to working with you in the years to come. We hope that 2017 has been just as memorable for you, your colleagues and your loved ones and we trust that the holidays and the coming year will bring you happiness and success. May your holidays and New Year be filled with joy!

December 15, 2017|General|


§ 41-41-211 of the Mississippi Code states that a surrogate may make a health-care decision for a patient who is an adult or emancipated minor if the patient has been determined by the primary physician to lack capacity and no agent or guardian has been appointed or the agent or guardian is not reasonably available. An adult or emancipated minor may designate any individual to act as surrogate by personally informing their supervising health-care provider. In the absence of a designation, or if the designee is not reasonably available, any member of the following classes of the patient's family who ...

November 29, 2017|General|

Is An Electronic Signature Valid?

The Uniform Electronic Transactions Act (UETA) goes hand-in-hand with the Electronic Signatures in Global and National Commerce Act (ESIGN Act), in that both were enacted to help ensure the validity of electronic contracts and the defensibility of electronic signatures. The UETA gives states a framework for determining the legality of an electronic signature in both commercial and government transactions. Although there are many similarities between the UETA and the ESIGN Act, there are a few major differences that are worth pointing out. The most obvious difference has to do with governance. The ESIGN Act is a federal act, which means ...

November 29, 2017|General|

What is White-Collar Crime?

The phrase "white-collar crime" was first used in 1939 during a presidential address given by Edwin Sutherland to the American Sociological Society. Sutherland defined the term as "crime committed by a person of respectability and high social status in the course of his occupation" and the term is now synonymous with the full range of frauds committed by business and government professionals. These crimes are most often characterized by deceit, concealment, or violation of trust and are not dependent on the application or threat of physical force or violence. The motivation behind white-collar crime is financial-to obtain or avoid losing ...

October 31, 2017|General|


A citizen's arrest is an arrest made by a person who is not acting as a sworn law-enforcement official. In Mississippi, a citizen's arrest is authorized by Miss. Code § 99-3-7, which states that a private citizen may arrest any person without a warrant, for an indictable offense committed, or a breach of the peace threatened or attempted in his presence; or when a person has committed a felony, though not in his presence; or when a felony has been committed, and he has reasonable ground to suspect and believe the person proposed to be arrested to have committed it; ...

October 19, 2017|General|

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