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 | Expert Opinion
By David E. Kahen and Elliot Pisem | February 15, 2023
In their Taxation column, David Kahen and Elliot Pisem discuss two recent Tax Court memorandum decisions which underscore the importance of taking applicable tax rules into account when decisions are being made as to how to incur and report expenses, with a view to minimizing the potential for issues to arise on audit.
New York Law Journal | Expert Opinion
By Mitra Hormozi, Deanna Paul and Marc Armas | February 15, 2023
The Justice Department recently released a revised Corporate Enforcement Policy (CEP) to expound upon the potential benefits bestowed on companies that self-report white-collar crime. The Department's announcement appears to be framed as an olive branch to further encourage corporations to voluntarily disclose potential malfeasance to the government, but at what risk?
New York Law Journal | Expert Opinion
By Scott Mollen | February 14, 2023
Scott Mollen discusses "Bd. of Mgrs. of 325 Fifth Ave. Condo v. Cont'l Residential Holdings LLC," where a condominium board's lawsuit against the management company based on alleged construction defects was dismissed.
New York Law Journal | Expert Opinion
By James M. Roberts | February 14, 2023
A discussion of the recently decided case 'United States v. Blaszczak,' where the Second Circuit addressed the definition of "property" under the general federal fraud statutes, specific securities fraud statutes, as well as whether the personal benefit test should be required in an insider trading prosecution.
New York Law Journal | Expert Opinion
By Adam Leitman Bailey, Jackie Halpern Weinstein and Danny Ramrattan | February 14, 2023
This article highlights the main statutory amendments of FAPA—that took effect immediately and retroactively—and endeavors to guide lenders on adjusting its practices and procedures as needed to rightfully pursue their rights and remedies to collect on the money that was borrowed.
New York Law Journal | Expert Opinion
By Scott Mollen | February 7, 2023
Scott Mollen discusses "SEZ Foster LLC v. City of New York," where the court held that City of New York is not precluded from arbitrating land's fair market value, and "Potanovic v. Town of Stony Point," where the court dismissed a Section 1983 action alleging that the town violated First Amendment free speech rights, by omitting the public input part of town board meetings from Facebook live.
New York Law Journal | Expert Opinion
By Peter E. Fisch and Salvatore Gogliormella | February 7, 2023
Buyers and sellers of real estate must consider how legal principles pertaining to fraud might affect sellers' liability for any false statements made in the context of their transactions.
New York Law Journal | Expert Opinion
By Ilene Sherwyn Cooper | February 3, 2023
A discussion of several Surrogate's Court opinions that rounded out 2022 and those that "raised the curtain on the New Year."
New York Law Journal | Expert Opinion
By Gary M. Rosenberg, Alexander Lycoyannis and Michael A. Pensabene | January 31, 2023
The enforceability of undefined terms such as "best efforts" often turns on how the commercial lease is drafted. This article discusses how New York courts interpret and enforce these "efforts" clauses.
New York Law Journal | Expert Opinion
By Scott Mollen | January 31, 2023
Scott Mollen discusses "260-261 Madison Ave. LLC v. WeWork 261 Madison LLC," and NRP Mortgage Trust I v. 701 Elton Ave."
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