Under a Last Will and Testament, a decedent disposes of both their tangible personal property as well as their intangible personal property. Questions might arise in the context of administering an ...

While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...

Intangible assets create a need for special tax accounting for small businesses. An intangible asset is "an identifiable non-monetary asset without physical substance," according to Deloitte. The ...