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September 23, 2016 | Connecticut Law Tribune

US Appeals Court Upholds Ruling Online Advertisers Can Be Liable for Deceptive Content

A federal appeals court has affirmed a lower court's ruling last year in a case involving ads on phony news websites that an online advertiser can be held liable for deceptive content th

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September 23, 2016 | New York Law Journal

2nd Circ. Clears Release of Sudanese Assets in USS Cole Suit

Disagreeing with the U.S. Justice Department's interpretation of international legal procedures, a federal appeals court said the Sudanese government was properly served with papers that

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December 31, 2015 | New York Law Journal

Second Circuit Clarifies Scope of Rule 30(b)(6) Testimony

This month, we discuss Keepers, Inc. v. City of Milford,1 in which the U.S. Court of Appeals

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November 19, 2015 | New York Law Journal

The Economic Substance of Foreign Tax Credits

U.S. taxpayers pay taxes on all of their income, regardless of where it is earned. Congress has recognized that this basic principle of the Internal Revenue Code may result in "double t

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November 18, 2015 | New York Law Journal

The Economic Substance of Foreign Tax Credits

In his Tax Litigation Issues column, Jeremy H. Temkin writes that the economic substance doctrine has proven to be broad and flexible, with its standard evolving to address new transactions the government claims are illegitimate. Courts, however, have split on the application of the economic substance doctrine to transactions designed to take advantage of foreign tax credits.

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The Bank of New York Mellon Corporation, as Successor in Interest to the Bank of New York Company, Inc., Petitioner-Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant, 14-704-ag(L)

Publication Date: 2015-09-17
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Court: U.S. Court of Appeals, Second Circuit
Judge: Before: Cabranes, Raggi, and Chin, C.JJ.
Attorneys: For plaintiff: For Petitioner-Appellant-Cross-Appellee Bank of New York Mellon Corporation: Catherine M.A. Carroll, Weili J. Shaw, Jonathan A. Bressler, William J. Perlstein, Alan E. Schoenfeld, Roger M. Ritt, Richard W. Giuliani, on the brief, Seth P. Waxman, Wilmer Cutler Pickering Hale and Dorr LLP, Washington, DC, New York, New York, and Boston, Massachusetts.
for defendant: For Respondent-Appellee-Cross-Appellant Commissioner of Internal Revenue: Gilbert S. Rothenberg, Richard Farber, Tax Division, Department of Justice, on the brief, Judith A. Hagley, Tax Division, Department of Justice for Tamara W. Ashford, Acting Assistant Attorney General, Washington, DC. For Plaintiff-Appellant American International Group, Inc.: Robin A. Henry, Edward J. Normand, on the brief, David Boies, Boies, Schiller & Flexner LLP, Armonk, New York, and Thomas A. Cullinan, Jerome B. Libin, Daniel H. Schlueter, Sutherland Asbill & Brennan LLP, Atlanta, Georgia, and Washington, DC. For Defendant-Appellee United States of America.: James Nicholas Boeving, Benjamin H. Torrance, Assistant United States Attorneys, on the brief, Joseph N. Cordaro, Assistant United States Attorney for Preet Bharara, United States Attorney for the Southern District of New York, New York, New York. For Amicus Curiae United States Chamber of Commerce.: Scott P. Martin, Geoffrey C. Weien, Gibson, Dunn & Crutcher LLP, Washington, DC, and Kate Comerford Todd, Steven P. Lehotsky, U.S. Chamber Litigation Center, Inc., Washington, DC. For Amicus Curiae Atlantic Legal Foundation: Martin S. Kaufman, Larchmont, New York.
Case Number: 14-704-ag(L)

Cite as: The Bank of New York Mellon Corp. v. Comm'r of Int'l Revenue, 14-704-ag(L), NYLJ 1202737435779, at *1 (2d Cir., Decided September 9, 2015) 14-704-ag(L)p

USA v. Allen, 13-4846-cr

Publication Date: 2015-06-11
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Court: U.S. Court of Appeals, Second Circuit
Judge: Before: Walker, Lynch, and Chin, C.JJ.
Attorneys: For plaintiff: For Appellee Gregory L. Waples, Assistant United States Attorney, on the brief, William B. Darrow, Assistant United States Attorney for Eugenia Cowles, Acting United States Attorney for the District of Vermont, Burlington, VT.
for defendant: For Defendant-Appellant: Michael K. Bachrach, Law Office of Michael K. Bachrach, New York, NY.
Case Number: 13-4846-cr

Cite as: USA v. Allen, 13-4846-cr, NYLJ 1202728904970, at *1 (2d Cir., Decided June 3, 2015) CASENAME United States of America, Appellee v. George Allen, Defen

May 12, 2015 | New York Law Journal

Circuit Says Facebook Posts Were Properly Used as Evidence

Introducing a rap video and images of tattoos from a defendant's Facebook page as evidence in a drug-and-murder gang prosecution did not violate the rights of the accused, a federal appe

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May 12, 2015 | New York Law Journal

Circuit Says Facebook Posts Were Properly Used as Evidence

Introducing a rap video and images of tattoos from a defendant's Facebook page as evidence in a drug-and-murder gang prosecution did not violate the rights of the accused, a federal appeals court held Monday.

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United States of America, Plaintiff v. Jose Espinal, Defendant, 10 Cr. 905

Publication Date: 2015-03-19
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Court: U.S. District Court, Southern District
Judge: Circuit Judge Denny Chin
Attorneys: For plaintiff: United States Attorney for the Southern District of New York by: Margaret M. Garnett, Esq., Laurie A. Korenbaum, Esq., Harris M. Fischman, Esq., Assistant United States Attorneys, Preet Bharara, Esq., New York, NY.
for defendant: Attorneys for Defendant Jose Espinal by: Robert C. Gottlieb, Esq., Celia A. Gordon, Esq., Justin F. Heinrich, Esq., Ravi Kantha, Esq., Gottlieb & Gordon LLP, New York, NY.
Case Number: 10 Cr. 905

Cite as: USA v. Espinal, 10 Cr. 905, NYLJ 1202720889021, at *1 (SDNY, Decided March 10, 2015) 10 Cr. 905 Circuit Judge Denny Chin a href="