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 David E. Kahen and Elliot Pisem | June 19, 2019
In their Taxation column, David E. Kahen and Elliot Pisem discuss 'McNely v. Commissioner', a recent Tax Court memorandum decision which sustained an IRS determination that no theft loss was allowable, and provides some useful lessons as to traps for the unwary in this context.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | June 12, 2019
In their Corporate Litigation column, Joseph M. McLaughlin and Shannon K. McGovern discuss the Delaware Court of Chancery's decision in 'City of Tamarac Firefighters' Pension Tr. Fund v. Corvi', which reminds practitioners of the steep burden facing a derivative plaintiff seeking to plead that a board wrongfully refused its pre-litigation demand and provides guidance on several recurring aspects of board responses to demands
New York Law Journal | Analysis
By Barbara M. Goodstein | June 5, 2019
In her Secured Transactions column, Barbara M. Goodstein discusses 'In re Aegean Marine Petroleum Network', which attempts to send a clear message to lenders and other non-debtors in the bankruptcy process that the road to non-consensual third-party releases, even in a jurisdiction that will allow them, is not easily traveled
New York Law Journal | Analysis
By Sandra Stern | May 29, 2019
Investors have long been accustomed to borrowing to finance the purchase of securities. Therefore, they may assume that the rules are the same when borrowing to buy virtual currency. Unfortunately, this is not the case at the moment.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | May 22, 2019
Corporate Governance columnists David A. Katz and Laura A. McIntosh discuss the "benefit corporation"—an increasingly available corporate form in which profit and social purpose can be combined, and business conducted, in a transparent and integrated way. The popularity of legislative efforts allowing the establishment of benefit corporations reflects the current cultural momentum behind the idea that corporations should be engines of good as well as profit.
New York Law Journal | Analysis
By John C. Coffee Jr. | May 15, 2019
In his Corporate Securities column, John C. Coffee Jr. writes: Everyone knows that 'Morrison v. National Australia Bank' ended the ability of those who purchased or sold securities outside the United States to participate in U.S. class actions. Everyone knows this—and therefore, unsurprisingly, it turns out to be not quite true. As usual, people miss the exceptions to generalizations that they think are universal rules. In fact, there are at least two routes that permit a foreign purchaser to participate in a U.S. class action. Neither has been much exploited to date, but both may be pushed aggressively in the near future.
New York Law Journal | Analysis
By Philip Berkowitz | May 8, 2019
In his Employment Issues column, Philip Berkowitz discusses a recent decision of the U.S. Court of Appeals for the Ninth Circuit, which provides a good illustration of the intersection between FCPA enforcement and whistleblower claims.
New York Law Journal | Analysis
By Juan Arteaga and Benjamin Sirota | May 1, 2019
This article discusses the principles underlying the Antitrust Division's historical “zero credit” policy toward compliance programs, the implications of recent shifts in this policy, and what broader shifts may be on the horizon. This article also discusses the factors that the Division is likely to find persuasive when determining whether to credit a corporate compliance program.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | April 17, 2019
In their Taxation column, David E. Kahen and Elliot Pisem discuss a recent decision in 'Manfre v. May', which illustrates the potential consequences where a stock sale agreement does not expressly address whether or not a terminating election will be made.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | April 10, 2019
In their Corporate Litigation column, Joseph M. McLaughlin and Shannon K. McGovern discuss recent Delaware Court of Chancery decisions that have offered fine-grained guidance on the governance procedures a company must follow to invoke the adversity exception to directors' access, and the scope of permissible restrictions on access to company information.
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