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16 May 2024, 2:00 am by Paul Caron
Todd (Liberty; Google Scholar) & Philip Manns (Liberty), Seeing Through the Sleight of Hand: Estate Tax Consequences of Redeeming Stock With Life Insurance Proceeds, 183 Tax Notes Fed. 437 (Apr. 15, 2024): The Supreme Court granted certiorari in Connelly v. [read post]
22 Apr 2024, 6:57 pm by Samuel Bray
Read more in this piece at ScotusBlog by Ronald Mann. [read post]
15 Apr 2024, 3:00 am by Andrew Lavoott Bluestone
The law is very clear that an agreement to perform unaudited services does not shield an accountant from liability because an accountant must perform all services in accordance with the standard of a reasonable accountant under similar circumstances, which includes reporting fraud that is or should be apparent (see 1136 Tenants’ Corp. v Rothenberg & Co., 36 AD2d 804 [1st Dept 1971], affd 30 NY2d 585 [1972]; see also William Iselin & Co., Inc. v Mann… [read post]
7 Apr 2024, 9:05 pm by renholding
For many business economists and legal academics, the purpose of any business organization is simply stated: to maximize profits. [read post]
2 Apr 2024, 4:50 am by Annsley Merelle Ward
Sir Anthony Mann heard this case on appeal from the patent office, who originally refused to grant the patent. [read post]
26 Mar 2024, 8:08 am by Alessandro Cerri
These facts were borne from evidence which the High Court was entitled to accept; andOn due cause, the Court found (with some difficulty) that there was no error of law or principle in the High Court judge applying Julius Sämann Ltd v Tetrosyl Ltd [2006] EWHC 529 (Ch), in which Kitchin J had observed that the test for showing due cause is "relatively stringent" - in other words it is not enough to show that a sign has been innocently adopted, there must be something… [read post]
6 Mar 2024, 5:16 am by Andrew Lavoott Bluestone
An accountant who has been retained to perform a “review engagement” is responsible for duties more limited in scope than an accountant hired to conduct an audit (William Iselin & Co. v Mann Judd Landau, 71 NY2d 420, 424-425 [1988]). [read post]
26 Jan 2024, 9:01 am by Just Security
”  South Africa had argued that the imposition of such a requirement would follow the model the Court had used in the provisional measures phase of Ukraine v. [read post]
25 Jan 2024, 6:32 am by Daniel J. Gilman
On that sort of balancing, see me and my ICLE colleagues Brian Albrecht and Geoff Manne on out-of-market effects here. [read post]
17 Jan 2024, 8:07 am by Eleonora Rosati
Similarly, the choice of words has an impact on the meaning: for example, Thomas Mann’s Der Zauberberg has been long known in Italian as La Montagna Incantata but, recently, the use of 'incantata' ('enchanted') has been questioned as a suitable translation, with 'magica' ('magical') being indicated as preferable to 'incantata'. [read post]
16 Jan 2024, 12:47 pm by Daniel J. Gilman
” A recent, interesting discussion on X (the platform formerly known as Twitter), involving Geoff Manne, Herb Hovenkamp, Steve Salop, and others illustrated some of the complexity in implementation. [read post]
12 Jan 2024, 2:22 am
("easyGroup"), against the dismissal by Sir Anthony Mann of its claim for [read post]
24 Dec 2023, 9:05 pm by The Regulatory Review
Changes and Challenges to ESG Investing April 25, 2023 | Rachel Mann and Elizabeth S. [read post]
8 Dec 2023, 5:35 am by Ivo Emanuilov (KU Leuven)
The facts of the case On 21 November 2023, Sir Anthony Mann of the London High Court handed down a judgment in the case of Emotional Perception AI Ltd v Comptroller-General of Patents, Designs and Trade Marks [2023] EWHC 2948 (Ch). [read post]