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Second Circuit Vacates Former OpenSea Employee’s “Insider Trading” Conviction

On June 1, 2022, the U.S. Attorney’s Office for the Southern District of New York charged former OpenSea employee Nathaniel Chastain with wire fraud1 for an NFT “insider trading” scheme. At the time, we here at SKrypto asked:...more

Final Tax Rules and Transitional Guidance for Broker Reporting

The Internal Revenue Service (“IRS”) recently finalized Treasury Regulations (the “Final Regulations”) and published two notices and a Revenue Procedure (the “Transitional Guidance”) for broker reporting of certain...more

Herding a Bunch of Stoned Cats

On Sept 13, 2023, for its second non-fungible token (NFT) related enforcement action, the SEC issued a settled Order against Stoner Cats 2, LLC (“SC2”) for SC2’s offer and sale of 10,320 NFTs linked to images of characters...more

Lebron is a Security, Giannis, and Luka, and Kyrie too?

In February 2021, an NFT for a 13-second video of a Lebron James dunking a basketball sold for $208,000. Because past and present wilt before Lebron’s greatness; because he contains multitudes. Also because Lebron is a...more

Former OpenSea Employee Charged with Insider Trading in NFTs; Could This be a “One-Off” or Sign of Future Actions?

On June 1, 2022, the U.S. Attorney’s Office for the Southern District of New York announced the indictment of former OpenSea employee Nathaniel Chastain for an NFT “insider trading” scheme. From at least June to...more

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