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February 15, 2006 |

IRS backs novel way to avoid gift taxes

By TOM HERMANAP - Bolstered by a recent IRS ruling, a small but growing number of wealthy individuals are cutting their tax bills by prepaying family members' tuition bills for multiple years.Tax advisers say this technique could be a smart move for people with large estates who want to pay for a student's tuition and fear they might not live long enough to pay as the bills come due each year.
7 minute read
In Re: Enron Creditors Recovery Corp. v. Alfa, 09-5122-bk(L)
Publication Date: 2011-07-01
Practice Area: Bankruptcy
Industry:
Court: U.S. Court of Appeals, Second Circuit
Judge: Before: Walker, Cabranes, C.JJ., And Koeltl, D.J.*
Attorneys:
For plaintiff: Michael Schatzow (Robert L. Wilkins, Mitchell Y. Mirviss, Colleen M. Mallon, Richard L. Wasserman, on the brief), Venable LLP, Baltimore, MD, for Appellant Enron Creditors Recover Corp. Michael L. Cook (Brian C. Tong, on the brief), Schulte Roth & Zabel LLP, New York, NY, for Appellee Alfa, S.A.B. de C.V. Sabin Willett (Mark M. Elliott, Eric Heining, on the brief), Bingham McCutchen LLP, Boston, MA, for Appellees ING VP Balanced Portfolio, Inc., and ING VP Bond Portfolio, Inc. Mark D. Cahn, Deputy General Counsel (Morgan Bradylyons, Attorney, Jacob H. Stillman, Solicitor, Katharine B. Gresham, Assistant General Counsel), on the brief, Securities and Exchange Commission, Washington DC, for amicus curiae Securities and Exchange Commission. Joshua D. Cohn (Christopher J. Houpt), on the brief, Mayer Brown LLP, New York, NY, for amicus curiae Securities Industry and Financial Markets Association.
For defendant:
Case number: 09-5122-bk(L)

Cite as: In Re: Enron Creditors Recovery Corp. v. Alfa, 09-5122-bk(L), NYLJ 1202499017169, at *1 (2d Cir., Decided June 28, 2011)Before: Walker, Cabranes,

Hurrell-Harring v. State of New York, 8866-07
Publication Date: 2008-06-05
Practice Area: Judges
Industry:
Court:
Judge: Eugene Devine
Attorneys:
For plaintiff:
For defendant:
Case number: 8866-07

Justice Eugene P. Devine ALBANY COUNTY Supreme Court Appearances: By: Corey Stoughton Arthur Eisenberg Christopher Dunn Da

March 04, 2008 |

New Partners Supplement

View the items of the February 2008 New Partners Supplement.
46 minute read
New York County First Department SUPREME COURT,
Publication Date: 2012-01-23
Practice Area:
Industry:
Court:
Judge:
Attorneys:
For plaintiff:
For defendant:
Case number:

Justice Lucy BillingsPraetorian Ins. Co. v. Superior Health Chiropractic (112136/10)—Case DisposedJustice Eileen Brans

In re Quigley Co. Inc., 04-15739
Publication Date: 2008-07-31
Practice Area: Bankruptcy
Industry:
Court: Unknown
Judge:
Attorneys:
For plaintiff:
For defendant:
Case number: 04-15739

Chief United States Bankruptcy Judge Stuart M. Bernstein U.S. BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK MEMORANDUM DECISION AND ORDER REGARDING INSUR

January 10, 2002 |

Lawyers Help Shoe Repair Shop

NITED we stand!" wrote Hollis Gonerka Bart in her impassioned e-mail to hundreds of lawyer colleagues and corporate clients, seeking their help in getting a downtown shoe repair shop back in business after Sept. 11.
6 minute read
January 30, 2002 |

SEC Guidelines Credit `Cooperation`

NE OF THE greatest challenges that officers and directors of public companies can face is being called upon to respond to the discovery that the financial statements of the company they serve have been materially misstated. Among other things, they must investigate the basis of the misstatement; work with the company`s outside accountants to issue restated financial statements, calm shareholders, lenders and others with relationships to the company, and defend civil actions, including class action litigatio
9 minute read
Madeleine L.L.C., Plaintiff v. Brian Street and James H. Cohen, Defendants, 08 Civ. 10520 (MGC)
Publication Date: 2011-01-04
Practice Area: Creditors and Debtors Rights
Industry:
Court: U.S. District Court, Southern District
Judge: District Judge Miriam Goldman Cedarbaum
Attorneys:
For plaintiff: Attorneys for Plaintiff: BY: Howard O. Godnick, Esq., Michael G. Cutini, Esq., Assunta Vivolo, Esq.,Schulte Roth & Zabel LLP, New York, New York
For defendant: Attorneys for Defendants: BY: Patricia M. Graham, Esq., Raymond N. Hannigan, Esq., Frederick Schmidt, Esq., Jason A. D'Angelo, Esq., Herrick, Feinstein LLP, New York, New York
Case number: 08 Civ. 10520 (MGC)

Cite as: Madeleine L.L.C. v. Brian Street, 08 Civ. 10520 (MGC), NYLJ 1202476993095, at *1 (SDNY, Decided December 23, 2010)District Judge Miriam Goldman Cedarba

September 01, 2000 |

Associate Diary: CLE on Rye

July 6: It has not escaped my attention that a lot of people around here have been talking about "getting CLE." I thought CLE was some sort of variation on BLT, and I couldn't understand why one got credit for eating them. So, I went to my usual source of information. "Paula," I asked my secretary. "Do you know what CLE stands for?" "Hmmm," she pondered. "Can't Lawyers Ever ... never mind."
4 minute read

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