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Scott Englert

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Articles by Scott Englert

IRS Victory In YA Global V. Commissioner: A Cautionary Tale

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By Mark Christy, Dennis Kelly, Olga A. Loy, Scott Englert
| Mondaq
On November 15, 2023, the Tax Court released its opinion1in YA Global v. Commissioner and, among other conclusions, held that YA Global Investments LP, a Cayman Islands limited partnership (YA Global), was engaged in a U.S. trade or business for purposes of Code Section 864. YA Global was a hedge fund that focused on equity-related lending transactions with convertible instruments and standby equity distribution arrangements (SEDAs).
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The Gamer - The Oaklee Hauschild Story

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By Scott Englert
| kcprepreport.com
Coach Frank Gallick watched his struggling freshman-to-be runner, Oaklee Hauschild, through the windshield of his car. Gallick had sent his Blue Springs’ boys’ cross-country team on a summer training run and he was driving the route to see if any of them were having trouble with the heat. Coach Gallick pulled up alongside the panting freshman and rolled down his car window. “Okay, get in the car,” Gallick grumbled. “He looked exhausted,” explained Gallick. “He looked overheated. He just looked wasted.
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