Legal Research

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Bankruptcy Practice
Thursday, July 2, 2009
By John J. Rapisardi

" John J. Rapisardi, a partner at Cadwalader, Wickersham & Taft, writes that although the typical case of substantive consolidation calls for the merger of multiple entities into one, one recent litigation involved a structure pursuant to which numerous debtors were consolidated into one of three debtor groups. Despite the fact that the consolidation was not a typical 'many-into-one' structure, he reports, the District Court for the District of Delaware found that this 'many-into-three' consolidation still constituted substantive consolidation and unfairly harmed certain creditors."

Matrimonial Practice
Thursday, July 2, 2009
By Timothy M. Tippins

" Timothy M. Tippins, a practicing attorney and an adjunct professor of law at Albany Law School, writes the value of most assets is dynamic, not static, and, as recent economic history has demonstrated so dramatically, the difference of even a few months can have a remarkable impact on the value of a marital estate."

OUTSIDE COUNSEL:

Favoring Other Creditors Over the Taxation Authorities
Thursday, July 2, 2009
By Kenneth H. Ryesky

"Kenneth H. Ryesky, a solo practitioner who teaches at Queens College CUNY, writes that in tough economic times such as the present, business trust fund tax deficiencies occur more often, and therefore, pursuit by the taxation authorities of responsible individuals becomes all the more frequent. Attorneys need to know the rules, he cautions, in order to properly advise business clients regarding the hard choices that must be made in allocating scarce dollars, so that the attorney can avoid potential conflicts of interest."

CORPORATE UPDATE:

Free With Registration: Corporate Crime
Thursday, July 2, 2009
By Audrey Strauss

" Audrey Strauss, a member of Fried, Frank, Harris, Shriver & Jacobson, writes that the Supreme Court's decision next term in the Black case will be one of the most significant white-collar crime rulings in recent memory, given that the lower federal courts have struggled with the meaning of "the intangible right of honest services" since §1346 was enacted in 1988."