New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | October 18, 2023
'Hyatt Hotels v. Commissioner' underscores that even an approach to accounting for income and expenses that has been applied consistently by a taxpayer over many years is not necessarily a "method of accounting" subject to the government's broad power to impose adjustments under Section 481(a).
New York Law Journal | Analysis
By Lara Flath, Judy Flumenbaum and Jacob Fargo | October 11, 2023
A recent decision from the Commercial Division of the Supreme Court, New York County highlights the potential importance of—and protection offered by—the sometimes overlooked sibling of attorney-client privilege: the common interest doctrine.
New York Law Journal | Analysis
By Fizza Khan and Tyler Schoenberg | October 4, 2023
Regulation by enforcement continues, but SEC enforcement actions are now being brought against exchanges without evidence of fraud or wrongdoing. Is the SEC overstepping its regulatory oversight of digital assets?
New York Law Journal | Analysis
By Stephen Selbst, Steven Smith and Luc Pierre-Louis | September 27, 2023
This article provides an overview of reinstatement, explores the facts that led the 'Charter' court to allow reinstatement and the 'Young Broadcasting' court to reject it and explains how the rising interest rate environment may affect Chapter 11 plan confirmations.
New York Law Journal | Analysis
By John Coffee | September 20, 2023
In his Corporate Securities column, Professor John Coffee discusses how in two SDNY decisions, each decided in July 2023, two respected judges have disagreed as to whether certain cryptocurrency instruments amount to securities.
New York Law Journal | Analysis
By Daphne Morduchowitz, Puya Partow-Navid and Matthew Catalano | September 13, 2023
The cryptocurrency industry and its watchers are as keen as ever on gaining clear guidance on when, and how, the sale of a digital asset constitutes an unregistered securities offering. However, two recent SDNY cases considered this question and reached differing conclusions.
New York Law Journal | Analysis
By Evan T. Barr | September 6, 2023
In his Corporate Crime column, Evan T. Barr highlights how circuit courts are split on whether the government can invoke the relation back doctrine regarding substitute assets and how the resolution of that issue, which varies depending on the jurisdiction, affects the rights of innocent third parties.
New York Law Journal | Analysis
By Kenneth E. Pitcoff and Andrea M. Alonso | August 30, 2023
This article addresses how recent cases have shown that the courts may be eroding the strict interpretation of governmental liability in government-owned parks.
New York Law Journal | Analysis
By Corinne Ball | August 23, 2023
In her Distressed Mergers and Acquisitions column, Corinne Ball discusses 'In re Serta Simmons Bedding,' where, "ruling on the validity of the PET, the court addressed the role of equity, as well as the covenant of good faith and fair dealing, emphasizing that lender versus lender warfare is a "winner-take-all battle."
New York Law Journal | Analysis
By Peter A. Crusco | August 21, 2023
Because of the vast personal information stored on cell phones that is thereby accessible by government investigators via a search warrant, the particularity requirement is the last line of defense for a suspect's cell phone privacy against government intrusion. The courts' heightened sensitivity to this requirement is the subject of this article.
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