Hellerstein

Before sentencing Hwang, Hellerstein asked the defendant's lawyer, Dani James, how she thought Hwang compared to Sam Bankman-Fried, who was sentenced in March to 25 years in prison for stealing $8 billion from users of the now-bankrupt FTX exchange.

Judge Alvin Hellerstein, who is presiding over the Geiss case, has previously indicated he’s reluctant to order the emails be kept secret.

These exemptions have their roots both in tax theory, See, e.g., Martin, James W. et al, Tax Exemptions, Tax Policy League, New York, cited in Hellerstein, pp. 1013–1017.