Table of Cases

A

AA v Persons Unknown, [2019] EWHC 3556 (Comm), [2020] 4 WLR 35 ¶ 170.07, 401.04, 410.01, 420.02, 420.03, 440.08, 480.05, 580.01, 2501.05, 2530.02, 2540.02, 2540.03, 2540.04, 2540.05, 2540.06

Absolute Activist Value Master Fund Ltd. v. Ficeto, 677 F.3d 60 (2d Cir. 2012) ¶ 540.06

Agip (Africa) Ltd v Jackson, [1991] Ch 547 (CA) ¶ 2530.03

Ajemian v. Yahoo!, Inc., 478 Mass. 169 (2017) ¶ 1310.06, 1370.06

Alameda Research Ltd. v. Rocket Internet Capital Partners II SCS (In re FTX Trading Ltd.), Adv. Nos. 23-50379, 23-50380 (JTD) (Bankr. D. Del. Oct. 23, 2024) ¶ 2970.02, 2970.05, 2980.03

In re Albright, 291 B.R. 538 (Bankr. D. Colo. 2003) ¶ 1770.03, 2680.07

Americans for the Arts v. Ruth Lilly Charitable Remainder Annuity Trust #1, 855 N.E.2d 592 (Ind. Ct. App. 2006) ¶ 1401.04

In re Andrew Velez Constr., Inc., 373 B.R. 262 (Bankr. S.D.N.Y. 2007) ¶ 2960.06

Angueira v. Ortega Trujillo (In re Ortega Trujillo), Adv. No. 16-01277-LMI (Bankr. S.D. Fla. Jan. 2, 2019) ¶ 1880.05

Archer v. Coinbase, Inc., 53 Cal. App. 5th 266 (2020) ¶ 320.01, 320.04

Armitage v Nurse, [1998] Ch 241 (CA) ¶ 1640.09, 1640.11

Armstrong DLW GmbH v Winnington Networks Ltd, [2012] EWHC 10 (Ch), [2013] Ch 156 ¶ 410.03, 440.08

Auriga Capital Corp. v. Gatz Props., LLC, 40 A.3d 839 (Del. Ch. 2012) ¶ 1760.01

Australian Federal Police v Bigatton, [2020] NSWSC 245 ¶ 470.03

B

B2C2 Ltd v Quoine Pte Ltd, [2019] SGHC(I) 3, [2019] 4 SLR 17 ¶ 460.01

Banco Popular N. Am. v. Gandi, 184 N.J. 161, 876 A.2d 253 (2005) ¶ 2690.02

Bandyopadhyay v. Defendant 1, No. 22-cv-22907 (S.D. Fla. 2022) ¶ 2570.08

Bankers Trust Co v Shapira, [1980] 1 WLR 1274 ¶ 2550.03

Bartlett v Barclays Bank Trust Co Ltd, [1980] Ch 515 (Eng.) ¶ 1640.11

Basket v. Hassell, 107 U.S. 602 (1883) ¶ 2260.05

Battley v. Mortensen (In re Mortensen), No. A09-00565-DMD, Adv. No. A09-90036-DMD (Bankr. D. Alaska May 26, 2011) ¶ 2650.07

BDI Capital, LLC v. Bulbul Investments LLC, 446 F. Supp. 3d 1127 (N.D. Ga. 2020) ¶ 320.04

Begier v. IRS, 496 U.S. 53 (1990) ¶ 2710.02, 2960.02

BFP v. Resolution Tr. Corp., 511 U.S. 531 (1994) ¶ 2630.02

Bilut v. Northwestern University, 296 Ill. App. 3d 42 (1998) ¶ 320.02

In re Binance Holdings Ltd., FinCEN Consent Order No. 2023-04 (Nov. 21, 2023) ¶ 3310.09, 3360.03

Bittner v. United States, 598 U.S. 85 (2023) ¶ 3201.01, 3260.08

In re Bittrex, Inc., OFAC Enforcement Release (Oct. 11, 2022) ¶ 3480.02

Re Blockchain Tech Pty Ltd, [2024] VSC 690 ¶ 470.03, 470.05, 1020.02, G10.01

In re BlockFi Inc., No. 22-19361 (MBK) (Bankr. D.N.J. 2023); No. 24-2637 (3d Cir. Sept. 9, 2025) ¶ 330.04, 760.06, 1060.06, 1240.04, 1250.04, 2760.08, 2840.01, 2840.03

Board of Trade of City of Chicago v. SEC, 677 F.2d 1137 (7th Cir. 1982) ¶ 3610.03

Boardman v Phipps, [1967] 2 AC 46 (HL) ¶ 410.05

In re Boucher's Estate, 329 Mich. 569, 571, 46 N.W.2d 577 (1951) ¶ 2260.02

Butner v. United States, 440 U.S. 48 (1979) ¶ 301.03, 330.01, 1001.03, 2710.03, 2710.04

ByBit Fintech Ltd v Ho Kai Xin, [2023] SGHC 199 ¶ 401.04, 460.01, 460.03, 480.05, 2530.02, 2560.02, 4020.07

C

Cameron v Liverpool Victoria Insurance Co Ltd, [2019] UKSC 6, [2019] 1 WLR 1471 ¶ 580.01

In re Caremark Int'l Inc. Derivative Litig., 698 A.2d 959 (Del. Ch. 1996) ¶ 980.05

Carpenter v. United States, 585 U.S. 296 (2018) ¶ 3080.06

In re Celsius Customer Preference Actions, No. 24-04024 (MG) ¶ 2920.06, 2960.03, 2960.05, 2960.06, 2980.06

In re Celsius Network LLC, 647 B.R. 631 (Bankr. S.D.N.Y. 2023); 655 B.R. 301 (Bankr. S.D.N.Y. 2023); No. 22-10964 (MG) (Bankr. S.D.N.Y.) ¶ 170.04, 330.03, 690.01, 720.04, 760.04, 850.06, 960.04, 1010.04, 1040.04, 1060.03, 1240.02, 1250.01, 1250.02, 1620.08, 2720.02, 2720.04, 2720.05, 2750.02, 2750.03, 2760.02, 2760.04, 2760.05, 2830.01, 2830.03, 2830.07, 2910.02, 2920.05, 2920.07, 2950.04, 2950.05, 2980.09

Re Celtic Extraction Ltd, [2001] Ch 475 (CA) ¶ 410.03

CFTC v. Hunter Wise Commodities, LLC, 749 F.3d 967 (11th Cir. 2014) ¶ 3630.04

CFTC v. McDonnell, 287 F. Supp. 3d 213 (E.D.N.Y. 2018) ¶ 130.06, 170.03, 340.07, 2460.04, 3601.03, 3610.04, 3620.01, 3620.04, 3640.02, 3670.01, 3680.02

CFTC v. Monex Credit Co., 931 F.3d 966 (9th Cir. 2019); 311 F. Supp. 3d 1173 (C.D. Cal. 2018) ¶ 3601.03, 3620.02, 3620.03, 3630.01, 3630.05, 3690.01

CFTC v. My Big Coin Pay, Inc., 334 F. Supp. 3d 492 (D. Mass. 2018) ¶ 3601.03, 3610.01, 3610.06, 3620.03, 3640.02

CFTC v. Southern Trust Metals, Inc., 894 F.3d 1313 (11th Cir. 2018) ¶ 3630.04

CFTC v. Zelener, 373 F.3d 861 (7th Cir. 2004) ¶ 3630.01

Chadwick v. Janecka, 312 F.3d 597 (3d Cir. 2002) ¶ 2680.05

ChainSwap Ltd v Persons Unknown, (BVI Comm. Ct. May 4, 2022) (reported) ¶ 2560.04, 3970.03

Charity Commission for England and Wales v Framjee, [2014] EWHC 2507 (Ch) ¶ 2530.06

Chen v. PayPal, Inc., 61 Cal. App. 5th 559 (2021) ¶ 320.05

Ciminelli v. United States, 598 U.S. 306 (2023) ¶ 380.02

Citizens Bank of Maryland v. Strumpf, 516 U.S. 16 (1995) ¶ 2750.05, 2750.06

CLM v CLN, [2022] SGHC 46 ¶ 450.01, 460.02, 470.05, 2550.10, 2560.02, 4020.07, G10.01

Coin Center v. Yellen, No. 3:22-cv-20375 (N.D. Fla. Oct. 30, 2023) ¶ 3460.04

Coinbase, Inc. v. Bielski, 599 U.S. 736 (2023) ¶ 570.04

Coinbase, Inc. v. Suski, 602 U.S. 143 (2024) ¶ 570.03

In re Coinflip, Inc., CFTC No. 15-29 (Sept. 17, 2015) ¶ 340.07, 3610.03, 3620.06, 3640.03

Matter of Coleman, 63 Misc. 3d 609 (Sur. Ct. Westchester County 2019) ¶ 1370.09

Colonial Bank v Whinney, (1885) 30 Ch D 261 ¶ 410.01, 420.01, 440.01, 440.08, 450.01

Commissioner v. Acker, 361 U.S. 87 (1959) ¶ 3260.08

Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) ¶ 3050.01

Commissioners of Inland Revenue v Muller & Co's Margarine Ltd, [1901] AC 217 (HL) ¶ 520.01

Commodity Futures Trading Commission v. Ooki DAO, No. 3:22-cv-05416-WHO, 2022 WL 17822445 (N.D. Cal. Dec. 20, 2022) ¶ 160.04, 1901.03, 1940.02

Commonwealth of the Northern Mariana Islands v. Canadian Imperial Bank of Commerce, 21 N.Y.3d 55 (2013) ¶ 2430.04

Commonwealth v. Gelfgatt, 468 Mass. 512 (2014) ¶ 2450.08

Connecticut v. Doehr, 501 U.S. 1 (1991) ¶ 2470.03

Copytrack Pte Ltd v Wall, 2018 BCSC 1709 ¶ 470.04

Cottage Savings Ass'n v. Commissioner, 499 U.S. 554 (1991) ¶ 3010.05

Crypto Open Patent Alliance v Wright, [2024] EWHC 1198 (Ch) ¶ 220.08, 280.08

Cunningham v. Brown, 265 U.S. 1 (1924) ¶ 1030.09, 1070.05, 2720.09

Currier v. PDL Recovery Group, LLC, No. 14-12179, 2018 U.S. Dist. LEXIS 145127 (E.D. Mich. 2018) ¶ 2430.04

Custodia Bank, Inc. v. Federal Reserve Board of Governors, No. 24-8024 (10th Cir. Oct. 31, 2025) ¶ 1101.05, 1160.05, 1170.01, 1170.04

D

Dalemont Ltd. v. Senatorov, [2012] JRC 061 ¶ 1840.06

D'Aloia v Persons Unknown Category A, [2024] EWHC 2342 (Ch); [2022] EWHC 1723 (Ch) ¶ 401.04, 410.03, 430.01, 440.01, 440.08, 480.05, 2501.06, 2520.01, 2560.07

Danisz v Persons Unknown, [2022] EWHC 280 (QB) ¶ 420.04

Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993) ¶ 2520.05

Deutsche Bank Filiale Nürnberg v. Humphrey, 272 U.S. 517 (1926) ¶ 2910.04, 2930.05

Diamond Fortress Techs., Inc. v. EverID, Inc., 274 A.3d 287 (Del. Super. Ct. 2022) ¶ 1630.05

Downing v. Mun. Court, 88 Cal. App. 2d 345 (1948) ¶ 310.02

Drye v. United States, 528 U.S. 49 (1999) ¶ 2480.06

du Pont v. Wilmington Trust Co., C.A. No. 12836-VCS (Del. Ch. Oct. 6, 2017) ¶ 1530.07

Duemler v. Wilmington Trust Co., (Del. Ch. 2004) ¶ 1530.09

Dunn v. CFTC, 519 U.S. 465 (1997) ¶ 3610.01

E

eBay, Inc. v. Bidder's Edge, Inc., 100 F. Supp. 2d 1058 (N.D. Cal. 2000) ¶ 320.06

Echols v. Commissioner, 935 F.2d 703 (5th Cir. 1991) ¶ 3060.03

In re Estate of Horton, 325 Mich. App. 325, 334, 925 N.W.2d 207 (2018) ¶ 2101.06, 2120.07, 2160.07, 2190.06, 2260.02, 2260.07, F30.02

In re Estate of Janes, 90 N.Y.2d 41 (1997) ¶ 1401.04, 1420.05, 1620.05, 1630.03, 2301.06, 2330.04

In re Estate of Rothko, 43 N.Y.2d 305 (1977) ¶ 1401.04, 1460.08, 1620.09, 1630.02

In re Estate of Rowe, 274 A.D.2d 87 (3d Dep't 2000) ¶ 1430.06

In re Estate of Saxton, 274 A.D.2d 110 (3d Dep't 2000) ¶ 1401.04

F

In re Facebook, Inc., 923 F. Supp. 2d 1204 (N.D. Cal. 2012) ¶ 1370.10

Fed. Trade Comm'n v. Dluca, 2018 WL 1830800 ¶ 2510.05

Federal Trade Commission v. Affordable Media, LLC, 179 F.3d 1228 (9th Cir. 1999) ¶ 2450.05, 2680.02

Feeley v. NHAOCG, LLC, 62 A.3d 649 (Del. Ch. 2012) ¶ 1760.01

Fetch.ai Ltd v Persons Unknown, [2021] EWHC 2254 (Comm) ¶ 420.04, 550.02, G20.01

Fisher v. United States, 425 U.S. 391 (1976) ¶ 2450.07

In re Focus Media, Inc., 387 F.3d 1077 (9th Cir. 2004) ¶ 2470.04, 2570.02

Foley v Hill, (1848) 2 HLC 28, 9 ER 1002 ¶ 1040.01

Foskett v McKeown, [2001] 1 AC 102 (HL) ¶ 460.03, 460.05, 2530.01

Franklin v. Commissioner, T.C. Memo. 2020-127 ¶ 3060.04

Freeman v. First Union Nat'l Bank, 865 So. 2d 1272 (Fla. 2004) ¶ 2690.02

Friel v. Dapper Labs, Inc., No. 21-cv-5837, 2023 WL 2162747 (S.D.N.Y. Feb. 22, 2023); 657 F. Supp. 3d 422 (S.D.N.Y. 2023) ¶ 150.11, 3530.05

FTX Recovery Trust v. Farmington State Corp. (In re FTX Trading Ltd.), No. 22-11068 (KBO) (Bankr. D. Del. Dec. 2, 2025) ¶ 2970.05, 2980.04

In re FTX Trading Ltd., No. 22-11068 (JTD) (Bankr. D. Del. Apr. 9, 2023) ¶ 920.09, 1060.09, 1060.10, 1260.06, 2720.10, 2850.01, 2860.02, 2910.08, 2920.02, 2950.03, 2970.02, 2970.05, 2980.03, 2980.04, 2980.07

Fuentes v. Shevin, 407 U.S. 67 (1972) ¶ 2470.03

G

Galigher v. Jones, 129 U.S. 193 (1889) ¶ 1630.05

Gate Mena DMCC (formerly Huobi OTC DMCC) v. Tabarak Investment Capital Ltd., [2023] DIFC CA 002 (DIFC Ct. App. June 13, 2024) ¶ 3910.02, 3940.07

Re Gatecoin Ltd, [2023] HKCFI 914 ¶ 401.04, 401.06, 410.01, 420.01, 420.02, 450.01, 450.03, 470.01, 470.02, 470.03, 470.04, 470.05, 480.01, 480.02, 480.03, 480.04, 480.07, 490.03, 490.06, 880.07, 1010.02, 1030.01, 1030.03, 1030.04, 1030.06, 1070.02, 1070.07, 1080.05, 2560.03, 2940.05, 2940.06, 2940.07, 3930.07, 3960.05, 3990.03, 4001.07, 4040.08, G10.01

Gemini Trust Co. v. Genesis Global Capital, LLC (In re Genesis Global Holdco, LLC), No. 23-10063 (SHL), ECF No. 845 (Bankr. S.D.N.Y. Oct. 27, 2023) ¶ 770.08, 1250.05

In re Genesis Global Holdco, LLC, No. 23-10063 (SHL) (Bankr. S.D.N.Y. Oct. 27, 2023) ¶ 770.08, 1250.05, 2820.01, 2840.05, 2840.08

Re Goldcorp Exchange Ltd, [1995] 1 AC 74 (PC) ¶ 450.01, 470.01, 480.03, 1030.03

In re Good Hope Chem. Corp., 747 F.2d 806 (1st Cir. 1984) ¶ 2910.04, 2930.05

GreenHunter Energy, Inc. v. Western Ecosystems Technology, Inc., 2014 WY 144, 337 P.3d 454 ¶ 1770.05

Grupo Mexicano de Desarrollo, S.A. v. Alliance Bond Fund, Inc., 527 U.S. 308 (1999) ¶ 2470.03, 2570.02

G.S. Rasmussen & Assocs., Inc. v. Kalitta Flying Serv., Inc., 958 F.2d 896 (9th Cir. 1992) ¶ 310.02

H

Harper v. Faulkender, No. 24-922 (U.S. June 30, 2025) ¶ 3080.06

Harper v. Rettig, 46 F.4th 1 (1st Cir. 2022) ¶ 3080.06

Harper v. Werfel, 118 F.4th 100 (1st Cir. 2024) ¶ 3080.06

Harris v. Balk, 198 U.S. 215 (1905) ¶ 520.01

Re Harvard Securities Ltd, [1998] BCC 567 ¶ 480.03

Hashfast Technologies LLC v. Lowe, Adv. No. 15-03011 (Bankr. N.D. Cal. Feb. 22, 2016) ¶ 330.04

In re HDR Global Trading Ltd. (BitMEX), FinCEN Assessment No. 2021-02 (Aug. 10, 2021) ¶ 3330.09, 3360.02

Hicks ex rel. Feiock v. Feiock, 485 U.S. 624 (1988) ¶ 2450.01

Hicks v. Guinness, 269 U.S. 71 (1925) ¶ 2910.04, 2930.05

Higgins v. Commissioner, 312 U.S. 212 (1941) ¶ 3020.04

Houghton v. Leshner, No. 22-cv-07781-WHO ¶ 1901.03, 1950.04

Howells v Newport City Council, [2025] EWHC 22 (Ch) ¶ 920.04, 1670.04, 2210.03

In re Huber, 493 B.R. 798 (Bankr. W.D. Wash. 2013) ¶ 2660.04

Hunter v Moss, [1994] 1 WLR 452 ¶ 1030.03

Huobi Asia Ltd v Chen Boliang, [2020] HKCFI 2750 ¶ 470.01

I

Intel Corp. v. Advanced Micro Devices, Inc., 542 U.S. 241 (2004) ¶ 2570.11

Intel Corp. v. Hamidi, 30 Cal. 4th 1342 (2003) ¶ 320.06

Int'l Bhd. of Teamsters v. Daniel, 439 U.S. 551 (1979) ¶ 3510.06

Ion Science Ltd v Persons Unknown, (Butcher J, Dec. 2020) (unreported) ¶ 420.04, 550.02, G20.01

J

Jacobo v. Doe, No. 1:22-cv-00672-DAD-BAK (E.D. Cal. June 7, 2022) ¶ 2410.05, 2470.04, 2501.05, 2510.05, 2520.05, 2570.03, 2570.04, 2570.05, 2570.06, 2570.07

Matter of James v. iFinex Inc., 185 A.D.3d 22 (1st Dep't 2020) ¶ 3770.02

Janesh s/o Rajkumar v Unknown Person ("CHEFPIERRE"), [2022] SGHC 264 ¶ 460.03, 2560.02

Jarrett v. United States, 79 F.4th 675 (6th Cir. 2023) ¶ 1280.02, 3050.03

Joint Liquidators of Torque Group Holdings Ltd v Torque Group Holdings Ltd, BVIHC (Com) 0031 of 2021 (2 July 2021) ¶ 470.05, 2940.05

Jones v Persons Unknown, [2022] EWHC 2543 (Comm) ¶ 2540.09

K

KalshiEX LLC v. CFTC, No. 1:23-cv-03257 ¶ 3660.09

Kavuri v. FTX Trading Ltd. (In re FTX Trading Ltd.), No. 22-11068 (JTD), ECF No. 6863 (Bankr. D. Del. filed Jan. 31, 2024) ¶ 1060.09, 2850.07

Kaycee Land & Livestock v. Flahive, 46 P.3d 323 (Wyo. 2002) ¶ 1770.05

Kleiman v. Wright, No. 22-11150 (11th Cir. Oct. 26, 2023) ¶ 2140.04

Knatchbull v. Hallett, (1880) 13 Ch D 696 ¶ 1070.04

Koehler v. Bank of Bermuda Ltd., 12 N.Y.3d 533 (2009) ¶ 2430.05

Kremen v. Cohen, 337 F.3d 1024 (9th Cir. 2003) ¶ 310.02

Kyriakou v Christie Manson & Woods Ltd, [2017] EWHC 487 (QB) ¶ 2550.03

L

Lakewood Assocs. v. Commissioner, 109 T.C. 450 (1997) ¶ 2380.05, 3060.02

In re Larry Dean Harmon d/b/a Helix, FinCEN Assessment No. 2020-2 (Oct. 19, 2020) ¶ 3350.04

Lawrence v. Goldberg (In re Lawrence), 279 F.3d 1294 (11th Cir. 2002); 238 B.R. 498 (Bankr. S.D. Fla. 1999); 251 B.R. 630 (S.D. Fla. 2000) ¶ 2450.04, 2680.03

LCX AG v. John Doe Nos. 1–25, Index No. 154644/2022 (N.Y. Sup. Ct. 2022) ¶ 2570.08

Re Lehman Brothers International (Europe) ¶ 1010.02, 1030.04

Lewis v. Manufacturers National Bank, 364 U.S. 603 (1961) ¶ 2710.04

LMN v Bitflyer Holdings Inc, [2022] EWHC 2954 (Comm) ¶ 550.04, 2501.05, 2510.03, 2550.02, 2550.06, 2550.07, 2550.08, 2550.09, 2550.10, G20.01

Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) ¶ 3460.03, 3560.04, 3660.10

Los Angeles Fed. Credit Union v. Madatyan, 209 Cal. App. 4th 1383 (2012) ¶ 320.01

M

Maggio v. Zeitz, 333 U.S. 56 (1948) ¶ 2440.05, 2450.02, 2680.01

Marchand v. Barnhill, 212 A.3d 805 (Del. 2019) ¶ 980.05

In re Marriage of Fial, No. A184041 (Or. Ct. App. May 20, 2026) ¶ 360.02

In re Masterwear Corp., 229 B.R. 301 (Bankr. S.D.N.Y. 1999) ¶ 1040.01

Meghji v. Mashinsky (In re Celsius Network LLC), Adv. Pro. No. 24-03667 (MG) (Bankr. S.D.N.Y. July 6, 2026) ¶ 2980.09

Mennen v. Wilmington Trust Co., C.A. No. 8432-ML ¶ 1530.08

Merit Mgmt. Grp., LP v. FTI Consulting, Inc., 583 U.S. 366 (2018) ¶ 2970.02

Mitsui & Co v Nexen Petroleum UK Ltd, [2005] EWHC 625 (Ch) ¶ 2550.02

Morrison v. National Australia Bank Ltd., 561 U.S. 247 (2010) ¶ 540.06, 3720.03

N

National Provincial Bank Ltd v Ainsworth, [1965] AC 1175 (HL) ¶ 170.07, 310.07, 410.02

Nat'l Crime Agency v. Baker, [2020] EWHC 822 (Admin) ¶ 1880.05

In re Nevitt, 117 F. 448 (8th Cir. 1902) ¶ 2450.01

New York Life Insurance Co v Public Trustee, [1924] 2 Ch 101 (CA) ¶ 520.01

In re Nine W. LBO Sec. Litig., 482 F. Supp. 3d 187 (S.D.N.Y. 2020) ¶ 2970.02

Norwich Pharmacal Co v Customs and Excise Commissioners, [1974] AC 133 ¶ 2550.02

O

Oath Holdings, Inc. v. Ajemian, No. 17-1005 (U.S. 2018) ¶ 1370.06

Oberlander v. Coinbase Global Inc., No. 23-184-cv, 2024 WL 1478773 (2d Cir. Apr. 5, 2024) ¶ 3580.05, 3580.06

OBG Ltd v Allan, [2007] UKHL 21, [2008] 1 AC 1 ¶ 410.04, 440.08, 460.04, 470.03

Office Depot Inc. v. Zuccarini, 596 F.3d 696 (9th Cir. 2010) ¶ 330.06

O'Laughlin v. Prime Core Tech., Inc., No. A-23-872963-B ¶ 1160.09, 2870.02

Olmstead v. Federal Trade Commission, 44 So. 3d 76 (Fla. 2010) ¶ 1770.03, 2480.02, 2680.07

In re Opyn, Inc., CFTC No. 23-40 (Sept. 7, 2023) ¶ 3610.07, 3630.06, 3640.04, 3640.07, 3650.03, 3690.02

Osbourne v Persons Unknown, [2022] EWHC 1021 (Comm) ¶ 430.01, 440.08, 480.05, 2550.03

Ox Labs Inc. v. BitPay, Inc., No. 20-55336 (9th Cir. May 28, 2021) ¶ 1630.05

Oxford v Moss, (1979) 68 Cr App R 183 ¶ 410.05

P

Payne v. Elliot, 54 Cal. 339 (1880) ¶ 320.03

Payward, Inc v Chechetkin, [2023] EWHC 1780 (Comm) ¶ 570.07

Pearson v Lehman Brothers Finance SA, [2011] EWCA Civ 1544 ¶ 880.07

Pesaplastic, C.A. v. Cincinnati Milacron Co., 799 F.2d 1510 (11th Cir. 1986) ¶ 2680.03

Pinter v. Dahl, 486 U.S. 622 (1988) ¶ 3580.05

Piroozzadeh v Persons Unknown, [2023] EWHC 1024 (Ch) ¶ 430.01, 440.08, 580.02, 2501.06, 2520.06, 2540.08

Poulton v Conrad, [2025] TASFC 7 ¶ 470.03, 470.05, 490.07, G10.01

In re Prime Core Technologies Inc., No. 23-11161 (JKS) (Bankr. D. Del. July 18, 2025) ¶ 960.06, 1101.05, 1160.09, 2720.06, 2870.02

Q

Quoine Pte Ltd v B2C2 Ltd, [2020] SGCA(I) 2, [2020] 2 SLR 20 ¶ 401.06, 420.02, 460.01, 480.01, 1030.07, 4020.07

R

Randolph v. Hicks (In re Hicks), No. 22-31254, Adv. No. 23-03005 (Bankr. W.D. Ky. Oct. 24, 2023) ¶ 2770.06

Rehmert v. Rehmert, 2024-Ohio-862 ¶ 360.04

Relfo Ltd v Varsani, [2014] EWCA Civ 360 ¶ 2530.01

Revak v. SEC Realty Corp., 18 F.3d 81 (2d Cir. 1994) ¶ 3510.07

In re Ripple Labs, Inc. Litig., No. 18-cv-06753-PJH, 2024 WL 3074379 (N.D. Cal. June 20, 2024) ¶ 3540.04

Robertson v Persons Unknown, (Moulder J, July 2019) (unreported) ¶ 420.03

Rollins v. Rollins, 294 Ga. 711 (2014) ¶ 1570.04

Rost v. United States, 44 F.4th 294 (5th Cir. 2022) ¶ 1870.01

Ruscoe v Cryptopia Ltd (in liq), [2020] NZHC 728, [2020] 2 NZLR 809 ¶ 170.08, 401.04, 401.06, 420.01, 450.01, 460.01, 470.01, 470.05, 480.01, 880.07, 1030.01, 1030.05, 2810.04, 2940.07, 3930.07, G10.01

S

Samara v Dan, [2021] HKCFI 1078 ¶ 470.01

Samuels v. Lido DAO, 757 F. Supp. 3d 951 (N.D. Cal. 2024) ¶ 160.03, 1901.03, 1950.02

Sarcuni v. bZx DAO, 664 F. Supp. 3d 1100 (S.D. Cal. 2023) ¶ 160.03, 1901.03, 1930.02

Matter of Scandalios (Estate of Swezey), 2019 NY Slip Op 30113 ¶ 1370.08

Schuyler v. Littlefield, 232 U.S. 707 (1914) ¶ 1070.03

SEC v. Barry, 146 F.4th 1242 (9th Cir. 2025) ¶ 3510.07

SEC v. Binance Holdings Ltd., No. 23-1599 (ABJ) (D.D.C. June 28, 2024) ¶ 3520.02, 3550.04

SEC v. Coinbase, Inc., 726 F. Supp. 3d 260 (S.D.N.Y. 2024) ¶ 1230.03, 3530.05, 3550.03

SEC v. Edwards, 540 U.S. 389 (2004) ¶ 3510.01

SEC v. Kik Interactive Inc., 492 F. Supp. 3d 169 (S.D.N.Y. 2020) ¶ 3510.07, 3520.05

SEC v. LBRY, Inc., 639 F. Supp. 3d 211 (D.N.H. 2022) ¶ 3510.08, 3530.02

SEC v. Ripple Labs, Inc., 682 F. Supp. 3d 308 (S.D.N.Y. 2023); 2023 WL 6445969 (S.D.N.Y. 2023) ¶ 130.07, 170.05, 3510.05, 3540.02, 3540.03

SEC v. Scoville, 913 F.3d 1204 (10th Cir. 2019) ¶ 3510.07

SEC v. SG Ltd., 265 F.3d 42 (1st Cir. 2001) ¶ 3510.08

SEC v. Telegram Group Inc., 448 F. Supp. 3d 352 (S.D.N.Y. 2020) ¶ 3510.05, 3520.04

SEC v. Terraform Labs Pte. Ltd., No. 23-cv-1346 (JSR), 2023 WL 4858299 (S.D.N.Y. July 31, 2023) ¶ 3540.04, 3550.02, 3770.03

SEC v. W.J. Howey Co., 328 U.S. 293 (1946) ¶ 130.07, 170.05, 1230.01, 3501.01, 3510.03, A40

Seo v. State, 148 N.E.3d 952 (Ind. 2020) ¶ 2450.08

Matter of Serrano, 56 Misc. 3d 497 (Sur. Ct. N.Y. County 2017) ¶ 1370.07

Shaffer v. Heitner, 433 U.S. 186 (1977) ¶ 520.01

Shair.Com Global Digital Services Ltd v Arnold, [2018] BCJ No 3114 ¶ 470.04

Shillitani v. United States, 384 U.S. 364 (1966) ¶ 2450.01

Shin v. ICON Foundation, No. 20-cv-07363-WHO (N.D. Cal. Aug. 9, 2021) ¶ 310.05, 320.04

Singh v. Sandhu (In re Sandhu), No. 23-04190-JMC-7, Adv. No. 23-50130 (Bankr. S.D. Ind. Sept. 8, 2025) ¶ 2770.07

Sinva, Inc. v. Merrill, Lynch, Pierce, Fenner & Smith, Inc., 253 F. Supp. 359 (S.D.N.Y. 1966) ¶ 3510.08

Smith v. Maryland, 442 U.S. 735 (1979) ¶ 3080.06

Sniadach v. Family Finance Corp., 395 U.S. 337 (1969) ¶ 2470.03

Soleymani v Nifty Gateway LLC, [2022] EWCA Civ 1297 ¶ 570.06

Spread Trustee Co Ltd v Hutcheson, [2011] UKPC 13, [2012] 2 AC 194 ¶ 1640.09, 1640.11

State v. Andrews, 243 N.J. 447, 234 A.3d 1254 (2020) ¶ 2450.08

State v. Espinoza, 264 So. 3d 1055 (Fla. 3d DCA 2019) ¶ 340.05

Swift v Dairywise Farms Ltd, [2000] 1 WLR 1177 (Ch) ¶ 410.03

T

Terpin v. AT&T Mobility, LLC, No. 23-55375 (9th Cir. Sept. 30, 2024) ¶ 1620.02, 1680.01

In re Tether Holdings Ltd., CFTC No. 22-04 (Oct. 15, 2021) ¶ 3770.02

Texas Commerce Bank, N.A. v. Grizzle, 96 S.W.3d 240 (Tex. 2002) ¶ 1640.04

In re Tezos Securities Litigation, No. 17-cv-06779-RS (N.D. Cal. Aug. 7, 2018) ¶ 1810.04, 1850.07, 1880.06

In re Three Arrows Capital, Ltd., No. 22-10920 (MG) ¶ 580.04, 2780.04

Thyroff v. Nationwide Mut. Ins. Co., 8 N.Y.3d 283 (2007) ¶ 320.03

Toma v Murray, [2020] EWHC 2295 (Ch) ¶ 420.04

Toni 1 Trust v. Wacker, 413 P.3d 1199 (Alaska 2018) ¶ 2660.06

Tulip Trading Ltd v Bitcoin Association for BSV, [2022] EWHC 667 (Ch) ¶ 520.02, 550.02, 550.05, G20.01

Tulip Trading Ltd v Van der Laan, [2023] EWCA Civ 83 ¶ 220.08, 430.03, 440.08, 550.05

U

Underwood v. Coinbase Global, Inc., 654 F. Supp. 3d 224 (S.D.N.Y. 2023) ¶ 3580.06

Union Bank v. Wolas, 502 U.S. 151 (1991) ¶ 2960.04

United Hous. Found., Inc. v. Forman, 421 U.S. 837 (1975) ¶ 3510.05

United States v. Apple MacPro Computer, 851 F.3d 238 (3d Cir. 2017) ¶ 2450.08

United States v. Bankman-Fried, No. 24-961 (2d Cir. June 12, 2026) ¶ 2860.05

United States v. Binance Holdings Ltd., No. 2:23-cr-00178-RAJ (W.D. Wash. Feb. 16, 2024) ¶ 3360.03

United States v. Bittner, 19 F.4th 734 (5th Cir. 2021) ¶ 3260.08

United States v. Boyd, 991 F.3d 1077 (9th Cir. 2021) ¶ 3260.08

United States v. Brooks, 681 F.3d 678 (5th Cir. 2012) ¶ 3610.05

United States v. Coinbase, Inc., No. 17-cv-01431-JSC, 2017 WL 5890052 (N.D. Cal. Nov. 28, 2017) ¶ 3080.06

United States v. Eisenberg, No. 23-cr-10 (S.D.N.Y. May 23, 2025) ¶ 260.02, 380.03

United States v. Faiella, 39 F. Supp. 3d 544 (S.D.N.Y. 2014) ¶ 340.05, 3350.03

United States v. Futch, 278 F. App'x 387 (5th Cir. 2008) ¶ 3610.05

United States v. Harmon, 474 F. Supp. 3d 76 (D.D.C. 2020); No. 19-cr-395 ¶ 170.02, 340.06, 3350.04

United States v. HDR Global Trading Ltd., (S.D.N.Y.) ¶ 3360.02

United States v. Hubbell, 530 U.S. 27 (2000) ¶ 2450.07

United States v. Miller, 425 U.S. 435 (1976) ¶ 3080.06

United States v. Murgio, 209 F. Supp. 3d 698 (S.D.N.Y. 2016) ¶ 340.05, 3350.03

United States v. National Bank of Commerce, 472 U.S. 713 (1985) ¶ 2480.07

United States v. Rylander, 460 U.S. 752 (1983) ¶ 2450.02, 2680.01

United States v. Sterlingov, 719 F. Supp. 3d 65 (D.D.C. 2024); No. 24-3161 (D.C. Cir. Sept. 25, 2026) ¶ 280.05, 380.04, 3350.04

United States v. Storm, No. 23-cr-430 (KPF) ¶ 280.03, 3350.05

United States v. Zhao, No. 2:23-cr-00179-RAJ (W.D. Wash.) ¶ 3360.03

Upton v. SEC, 75 F.3d 92 (2d Cir. 1996) ¶ 3530.04

V

Van Buren v. United States, 593 U.S. 374 (2021) ¶ 1360.06

Van Loon v. Department of the Treasury, 122 F.4th 549 (5th Cir. 2024) ¶ 170.06, 260.07, 380.06, 3401.03, 3460.03

Van Tubergen v. BlockFi, Inc., No. 24-6404 (ZNQ) (D.N.J. Apr. 14, 2025) ¶ 770.05

Vorotyntseva v Money-4 Ltd, [2018] EWHC 2596 (Ch) ¶ 420.03

In re Voyager Digital Holdings, Inc., No. 22-10943 (MEW) (Bankr. S.D.N.Y. Aug. 5, 2022) ¶ 1040.05, 1050.02, 1240.05, 1250.08, 2720.07, 2760.10, 2820.01, 2820.05, 2820.06

W

In re Walt Disney Co. Deriv. Litig., 906 A.2d 27 (Del. 2006) ¶ 1760.04

Wang v Darby, [2021] EWHC 3054 (Comm) ¶ 420.04, 440.08, 470.05, 480.01, G10.01

Warfield v. Alaniz, 569 F.3d 1015 (9th Cir. 2009) ¶ 3530.03

Westdeutsche Landesbank Girozentrale v Islington LBC, [1996] AC 669 (HL) ¶ 460.03, 2530.02

Matter of White ¶ 1370.09

Whitman v. Am. Trucking Ass'ns, 531 U.S. 457 (2001) ¶ 1170.04

Wilhoit v. Peoples Life Insurance Co., 218 F.2d 887 (7th Cir. 1955) ¶ 2260.05

Williams v. Binance, 96 F.4th 129 (2d Cir. 2024) ¶ 540.07

Wood v. U.S. Bank, N.A., 160 Ohio App. 3d 831 (Ohio Ct. App. 2005) ¶ 1401.04, 1430.03

Y

Yogaratnam v. Doe, No. 24-393 (E.D. La. May 8, 2024) ¶ 2570.09

Your Response Ltd v Datateam Business Media Ltd, [2014] EWCA Civ 281, [2015] QB 41 ¶ 410.04, 440.08

Z

ZF Automotive US, Inc. v. Luxshare, Ltd., 596 U.S. 619 (2022) ¶ 2570.11

Re Zipmex Co Ltd and other matters, [2024] SGHC 6 ¶ 4001.07, 4020.08