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.
By Elliot Pisem and David E. Kahen | August 16, 2023
The article discusses a recent Tax Court order in Computer Sciences Corporation v. Commissioner. The order, after discussing various issues raised by the government relating to substance over form, step transactions, nonqualified preferred stock and other matters, denied a motion by the petitioner for summary judgment that it was entitled to a large capital loss.
New York Law Journal | Expert Opinion
By Barbara Goodstein | August 2, 2023
The proposed changes to the UCC effected by the 2022 amendments are numerous, affecting every article in the statute. Among those changes are amendments to the definition of "money" and how a security interest in that type of asset can be perfected. In her Secured Transactions column, Barbara Goodstein discusses the treatment of money under the 2022 UCC amendments and how it's affecting the progress of adoption of the amendments throughout the states, and the "loosely titled hip-pocket amendment" that will try to resolve the issue impeding adoption.
New York Law Journal | Expert Opinion
By Ross Weiner | July 26, 2023
A look at three recent class action settlements that were impacted by fraudulent claims and one third-party administrator's prescription for remedying this risk.
By John Coffee | July 19, 2023
Last month, the Supreme Court granted certiorari in 'SEC v. Jarkesy,' where a divided panel found that the SEC's in-house adjudication before an administrative law judge of a fraud case against the defendants violated the latter's right to a jury trial under the Seventh Amendment.
By John C. Coffee Jr. | May 17, 2023
In his Corporate Securities column, Professor John Coffee discusses the impact of Axon Enter. v. FTC, which he writes "masks a lack of consensus and shows the court to be straddling—at least for the time—a deep division over whether administrative agencies can utilize administrative law judges."
By Corinne Ball | April 25, 2023
Fifth Circuit lauds bankruptcy courts, pointing to the importance of finality for bankruptcy sale orders and the damaging impact of COVID-19 on the debtor's business, to affirm good faith purchaser status of an affiliated purchaser.
New York Law Journal | Expert Opinion
By Lara Flath and Judy Flumenbaum | April 12, 2023
In their Corporate Litigation column, Lara Flath and Judy Flumenbaum discuss how New York courts assess whether or not a corporation is an alter ego of an individual and the potential implications for personal jurisdiction.
By Barbara M. Goodstein | April 5, 2023
Since 1990, the UCC Permanent Editorial Board (PEB), has issued 27 commentaries interpreting the UCC or its Official Comments, the most recent of which the authors discuss here.
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