New York Law Journal | Analysis
By David E. Kahen | October 19, 2022
The 'Belmont Properties' decision is an important reminder that the consistency rule may not be applicable where, for example, the government has been informed of the relevant facts and accepted the taxpayer's erroneous treatment without challenge in an earlier audit, in the context of a mutual mistake of law.
New York Law Journal | Analysis
By Sarah Thomas | October 12, 2022
Three pending Senate bills could have a major impact on workers' compensation laws that have been in effect for decades, as well as significant repercussions for every industry operating in the state.
New York Law Journal | Analysis
By Barbara M. Goodstein | October 5, 2022
What exactly is "search logic"? And, even more importantly, what does it mean if a particular jurisdiction does not have any?
New York Law Journal | Analysis
By Jeffrey Alberts | September 28, 2022
OFAC is now facing a lawsuit funded by the largest blockchain exchange in the United States relating to sanctions on a blockchain protocol known as "Tornado Cash." The future of blockchain technology could depend on the outcome of that lawsuit and on how OFAC's decides to exercise its power to impose sanctions on blockchain programs and assets.
New York Law Journal | Analysis
By John C. Coffee Jr. | September 14, 2022
Does the MQD apply as well to the SEC and its attempt to require greatly enhanced climate-related disclosures? This column will suggest that the SEC can outflank that doctrine, but only if it is careful.
New York Law Journal | Analysis
By Mark Bini, Jonathan Marcus and Julia Nestor | September 7, 2022
Recent events suggest that an intense battle for regulatory supremacy is being waged between the SEC and the CFTC. Who will prevail, or if the two agencies will find a third, cooperative path, is not yet clear. But the regulatory battle was on full display in late July.
New York Law Journal | Analysis
By Evan T. Barr | August 31, 2022
This article explores the law on selective prosecution and why, despite the long odds against success, it may still make sense from a defense perspective to assert the claim.
New York Law Journal | Analysis
By Corinne Ball | August 24, 2022
The Bankruptcy Court for the Southern District of New York recently recognized a scheme of arrangement sanctioned by a court in the Cayman Islands, the debtor's place of incorporation, even though the debtor conducts substantially all of its business operations in the People's Republic of China.
New York Law Journal | Analysis
By Lara Flath and Judy Flumenbaum | August 10, 2022
In this article, Lara Flath and Judy Flumenbaum discuss New York courts' treatment of the tension between a "good faith limitation on the exercise of a contract right" and "using the implied covenant of good faith to create new duties that negate explicit rights under a contract." They explore the degree to which courts have permitted good faith and fair dealing claims independent of breach of contract claims.
New York Law Journal | Analysis
By Barbara M. Goodstein | August 3, 2022
Even if you have a valid and properly perfected security interest, the story doesn't end there. Contractual arrangements can alter the benefits associated with that lien, and therefore it is important to ensure that any contract affecting lien rights is clear and unambiguous.
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