Legal Research

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Criminal Law and Procedure
Thursday, September 17, 2009
By Barry Kamins

" Barry Kamins, the administrative judge for criminal matters in Brooklyn, writes: Last April, the U.S. Supreme Court uncharacteristically acknowledged that it had made an error 28 years ago when it carved out a bright-line rule for automobile searches incident to the arrest of a vehicle's occupant. In Arizona v. Gant, the Court reworked and narrowed the scope of the rule it originally adopted in New York v. Belton, and ironically affirmed the standard that New York had initially articulated."

Tax Litigation Issues
Thursday, September 17, 2009
By Jeremy H. Temkin

" Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that a recent First Circuit decision has dealt a blow to the ability of taxpayers to maintain the confidentiality of candid assessments of their chances of success in litigation with the IRS. As a strong dissenting opinion points out, he notes. the First Circuit's en banc decision is at odds with the Second Circuit's decision in United States v. Adlman, and has far-reaching implications."

OUTSIDE COUNSEL:

The Best Intentions - and a Newly Complex Power of Attorney Law
Thursday, September 17, 2009
By Sanford J. Schlesinger and W. Gyongyi Gulyas

"Sanford J. Schlesinger, a founding partner of Schlesinger Gannon & Lazetera, and W. Gyongyi Gulyas, an associate at the firm, write that at one time, a power of attorney was among the most straightforward, easily executed legal tools an attorney could recommend to a client; unfortunately, the very simplicity of powers of attorney also made their use vulnerable to abuse. And so, they say, Governor David A. Paterson signed into law, a bill making extensive changes to New York's power of attorney law. " 

CORPORATE UPDATE:

Free: The End of Phony Deterrence? 'SEC v. Bank of America'
Thursday, September 17, 2009
By John C. Coffee Jr.

" John C. Coffee Jr., the Adolf A. Berle Professor of Law at Columbia University Law School and Director of its Center on Corporate Governance, writes: With Southern District Judge Jed Rakoff's blistering decision on Monday, rejecting the proposed settlement between the SEC and Bank of America Corporation, two key questions come to the fore: (1) Will this decision change SEC enforcement practices, which today invite corporate executives to purchase immunity for themselves with their shareholders' money?; and (2) Who is minding the store at the SEC so as to enable its litigators to shoot themselves in both feet? The positions taken by the SEC's staff in defending this settlement could haunt the SEC for years."