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By Michael A. Mora | July 10, 2023
"Many people try to prime the jurors for their cases in voir dire," said Devin "Velvel" Freedman, a partner at Freedman Normand Friedland. "My philosophy is that we don't know who will be good for us, but usually we can tell who will be really bad for us."
4 minute read
By Allison Dunn | June 29, 2023
This complaint was first surfaced by Law.com Radar.
3 minute read
By Allison Dunn | June 28, 2023
"Simply put, Plaintiff's allegations do not establish when, where, or how HSBC allegedly became aware of the fraud and fail to explain how HSBC was involved at all, aside from being a 'respected financial institution.' Therefore, the Court finds that the allegations in Plaintiff's proposed second amended complaint are insufficient to establish a plausible claim of aiding and abetting against HSBC," wrote U.S. District Judge Timothy S. Hillman for the District of Massachusetts.
5 minute read
By Ezra Dyckman and Charles S. Nelson | June 27, 2023
In their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss the recent case, 'ES NPA Holding, LLC v. Commissioner,' where the Tax Court interpreted Revenue Procedure 93-27 favorably. The case showed that taxpayers receiving partnership profits interests should be careful to ensure that they have satisfied all requirements of the revenue procedure.
5 minute read
By Steve Schain | June 22, 2023
While preferable to its predecessors, the SAFE Banking Act fails to provide legal marijuana growers, processors, transporters or sellers (marijuana-related businesses or MRBs) with the access to banking that every other legitimate industry enjoys.
10 minute read
By Patrick Smith | June 21, 2023
Dana Syracuse and Josh Boehm said they believe strongly in their client relationships, when asked whether they expected their client base to move with them.
3 minute read
By Todd Fishman | June 20, 2023
Potential weaknesses in the financial system are augmented by social media and the gamification of financial markets. This article explores risks that have surfaced in prior financial crisis cases and potential strategies for mitigating exposures.
8 minute read
Delaware Business Court Insider
By Colleen Murphy | June 16, 2023
"It is black letter law in this Circuit that the gold standard for determining the value of an asset is to sell it in an open and fair market," stated U.S. Bankruptcy Judge Brendan Linehan Shannon. "A thing is worth what a willing buyer will pay to a willing seller following a proper marketing process.
4 minute read
By Riley Brennan | June 15, 2023
This complaint was first surfaced by Law.com Radar.
4 minute read
By David E. Kahen and Elliot Pisem | June 14, 2023
A discussion of the recent Tax Court case, Gage v. Commissioner, which addressed (1) the year in which a payment in settlement of claims made against the taxpayers by the federal government was considered to have been made for tax purposes, and (2) whether it was reasonable for the taxpayers to believe that the payment was not a "fine or similar penalty" nondeductible under IRC section 162(f).
8 minute read
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