Kylie Marshall

September 25, 2023 | New York Law Journal

For New York state litigators, being served with a motion presents both a challenge and an opportunity. CPLR 2215 permits a non-moving party to move by cross-motion demanding relief against the moving party.

By Katryna L. Kristoferson, David Paul Horowitz, Judge Barbara Jaffe and Brian Graifman

10 minute read

September 24, 2023 | New York Law Journal

The ABA's Standing Committee on Ethics and Professional Responsibility has issued Formal Opinion 508 on the topic of the ethics of witness preparation. Although the opinion does not break new ground, this is a subject of perennial importance, even more so in the age of remote proceedings, and is worth considering again in the light of this new offering.

By Anthony E. Davis and Janis M. Meyer

8 minute read

September 21, 2023 | New York Law Journal

A discussion of issues when dealing with business interests held by a fiduciary of an estate or trust including what type of disclosure as to the underlying business's activities would be available on an accounting proceeding. The authors delve into how to protect confidential business information versus how to obtain it if you are a beneficiary.

By Jennifer Flannery and Teresa Bennett

8 minute read

September 21, 2023 | New York Law Journal

Selling taxpayers often ignore or fail to appreciate the full picture of their sale transaction. This article examines two recent Tax Court cases in which taxpayers incorrectly accounted for the consideration received as sellers of property.

By Jeffrey A. Galant

6 minute read

September 20, 2023 | New York Law Journal

The 'Jefferies Group and Subsidiaries' case involved refund claims of over $10 million. While the Tax Division, among other challenges, objected to numerous positions taken on the corporate returns, the New York State Division of Tax Appeals rejected almost all claims made by the Tax Division.

By Joseph Lipari and Aaron Gaynor

10 minute read

September 20, 2023 | New York Law Journal

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.

By John Coffee

9 minute read

September 20, 2023 | New York Law Journal

An execution is a powerful judgment enforcement tool, but it should be employed cautiously with a full understanding of the right of the sheriff or marshal to collect poundage on a settlement.

By Bernard D'Orazio

6 minute read

September 20, 2023 | New York Law Journal

In their Cannabis column, Alex Malyshev and Sarah Ganley focus on some of the legal challenges faced by the Conditional Adult-Use Retail Dispensary licensing program and their corresponding effects on the rollout of New York's legal cannabis market.

By Alex Malyshev and Sarah Ganley

9 minute read

September 19, 2023 | New York Law Journal

In his March 2023 column, Curtis Leitner discussed how the trial court in 'Cresco' bucked the principle that damages from a breach of a preliminary "agreement to agree" are limited to out-of-pocket costs—however, the First Department reversed this decision in June. This column addresses that reversal.

By Curtis B. Leitner

8 minute read

September 18, 2023 | New York Law Journal

Intellectual property laws, including copyright, patent, trademark and trade secret laws, can provide avenues for companies to protect their intellectual property. But it's not always clear what assets are protectable and what are not.

By Stephen M. Kramarsky and John Millson

11 minute read