Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | April 20, 2022
In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss two recent cases in which federal tax rules were found to be unenforceable by reason of the government's failure to comply with the notice-and-comment requirement of the Administrative Procedure Act.
New York Law Journal | Analysis
By Lara Flath and Thania Charmani | April 13, 2022
In 'Word of God Fellowship v. Vimeo', the First Department dismissed claims of breach of contract and unjust enrichment, holding that an Internet service provider's good faith decision to remove content that it considers objectionable is immune from liability under §230(c)(1) of the Communications Decency Act.
New York Law Journal | Analysis
By Barbara M. Goodstein | April 6, 2022
One set of UCC amendments relates to chattel paper and leasing, and involves amendments relating not only to the increased reliance on electronic documents, but also the growing prevalence of hybrid (or "bundled") transactions (i.e., combining the sale or lease of specific goods with the provision of other property, such as software, services or other goods. It is this last category of proposed amendments that Barbara M. Goodstein focuses on in today's edition of her Secured Transactions column.
New York Law Journal | Analysis
By Jeffrey Alberts | March 30, 2022
U.S. holders of cryptocurrency have been eager to participate in the crypto lending market, but recent actions by the SEC are causing unexpected, and likely unintended, changes in how these loans are made. In fact, the SEC's actions may well reduce the amount of lending done through products registered with the SEC and increase the amount of lending on platforms that are not operated by licensed U.S. companies.
New York Law Journal | Analysis
By Alexandre Rene, Michael R. Littenberg, Jessica L. Soto and Caitlin Handron | March 23, 2022
Closing the gap between well-meaning diversity efforts and true equity and inclusion is difficult. Racial Equity Audits are a step in the right direction toward creating accountability between values and outcomes.
New York Law Journal | Analysis
By John C. Coffee Jr. | March 16, 2022
The SEC recently proposed new rules amending the disclosure of beneficial ownership under §13(d) of the Williams Act from 10 days to 5 days (meaning that those who acquire over 5% of a class of an equity security of a public corporation will have to disclose their stake in half the time as before).
New York Law Journal | Analysis
By Sarah Aberg and Yunlai Zha | March 9, 2022
Crypto exchanges can use the unique features of blockchain technologies to their own ends, including developing effective countermeasures to detect and thwart crypto laundering schemes.
New York Law Journal | Analysis
By William F. Johnson | March 2, 2022
The latest court battle involving an individual, 'United States v. Connolly', ended in a noteworthy rebuke of the government's fraud theory and serves as a reminder that conduct a prosecutor might think is "wrong" does not necessarily violate a federal fraud statute.
New York Law Journal | Analysis
By Corinne Ball | February 23, 2022
In a rare appellate per curiam decision, the U.S. Court of Appeals for the Fifth Circuit denied a writ of mandamus seeking a stay pending appeal, yet addresses the "unnecessary and likely incorrect" interpretation of the relationship between §§363 and 365 of the Bankruptcy Code by the district court and the bankruptcy court.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 16, 2022
In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss 'FAB Holdings v. Commissioner', a recent Tax Court decision that considers issues relating to "correlative adjustments" that may be appropriate with respect to tax obligations of a person receiving a payment where an adjustment is made to the tax treatment of the person who made the payment.
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Professional Announcement
Frederick D. Miceli has joined the firm as Of Counsel
Professional Announcement