author: commerce clearing house

Tax Court Memorandum Decisions

... assignment of the right to receive future annual lottery payments is ordinary income or capital gain . Respondent ... 1 ( 2002 ) , the taxpayer won a California State lottery prize and assigned his right to receive annual lottery ...

Labor Cases

... California State Law Proceedings.β€” In a Motion for Class Certifi- cation brought under California Labor Code , a ... Notice of Mo- tion for Class Certification and Plaintiffs ' Memo- randum of Points and Authorities in Support of Motion ...

Tax Court Reporter: Current memo decisions

... Hansen's salary for services rendered during 1929 became fixed in 1929 , and it was not entitled to deduct in 1946 ... Quinn carried on a photograph finishing business in part- nership . At one time Warren Quinn owned all of petitioner's ...

Tax Court Memorandum Decisions

... letter dated August 27 , 1991 , requesting a second and fur- ther extension ( second extension request ) of the due date for filing the estate tax return , citing " litigation and the time consuming efforts in uncovering all assets " as ...

Income Tax Regulations, Final and Proposed Under Internal Revenue Code

... paragraph ( g ) of this section . Under para- graph ( d ) ( 3 ) ( i ) of this section , the partners bear the ... T bear the economic risk of loss for $ 41,205 and $ 28,795 , respectively , of the partnership liability for the purchase money ...

Tax Court Memorandum Decisions

... 1997 Chevrolet Scottsdale 500 1999 Buick LeSabre 3,860 3,500 89,000 17,500 144,322 Home Other real property The Form 433 - A also reported that petitioners had a single debt of $ 7,236 , all of which was attributable to the 1999 Buick ...

Labor Cases

... Cross - Respondent v . National Labor Relations Board , Respondent , Cross ... reference : ΒΆ 2792.241 . Election Objections β€” Union Interference - Physical ... Dayco Corp. v . Goodyear Tire & Rubber Co. , 523 F.2d 389 , 394 ( 6th Cir ...

Trade Cases

... owner / operators to " trip lease , " or contract with other car- riers , thus boycotting the drivers in their businesses . ( Complaint , ΒΆΒΆ14-17 ; Plaintiff's Brief in Support of Motion for Class Cer- tification , at 17-18 ) . We ...

Tax Court Memorandum Decisions

... Randal a power of attorney over her New York checking ac- count for the Naylor - Sanford Trust . Ran- dal made ... Beane . She made purchases and sales through him for trust accounts and personal accounts as well . He was aware that she was ...

Commodity Futures Law Reporter

... CNMV fulfills its regulatory and supervisory responsibilities within the framework established by that Act and related legislation.29 The CNMV is an independent administrative authority . Its Board is composed of seven mem- bers : the ...

Labor Cases

... employee would reasonably believe that an offer has been made . Second , the ... Atlanta Pro- fessional Firefighters Union v . City of Atlanta , [ 117 LC But ... handbook did nothing more than incorporate FLSA's terms by reference . 25 ...

Tax Court Memorandum Decisions

... checks or other documents show Ms. Ben- nett's basis in any of the assets ... Sam's Club , Dollar Store , Party Town , and Goodwill - stores from which one might make deductible business purchases but from which one might also make non- ...

Government Contracts Reporter: Laws, Regulations, Rulings, Topically Arranged, Full Explanations, Currently Supplemented, Completely Indexed

... solicited proposal that results in a NASA award becomes part of the record of that transaction and may ... including the Freedom of In- formation Act . ( 3 ) NRAS ... Prefatory Material . ( i ) The legal name and address of the or- ganization ...

Labor Cases

Commerce Clearing House. Perez v RadioShack Corp Perez v RadioShack Corp ... 95 % of a RadioShack store's inventory needs are determined by a program operated at headquar- ters which generates orders automatically . A manual ... scanner " guns ...

Labor Cases

... agreement specifi- cally relied upon by the Trustees states : " Title to all moneys paid into and / or due and owing ... template vesting the employees with a present " interest " in the trust res so as to warrant a set - off in favor of the ...

U.S. Tax Cases

... Proner [ ΒΆ 9170 ] United States. Having carefully considered the written and ... CAROL O. MOREY , is a Special Agent of the Internal Revenue Service and that ... CAROL O. MOREY , is engaged in the present investigation for the purpose of ...

Tax Court Memorandum Decisions

... Byron , 2 years , and Paul David , 3 months . The petitioner executed a " Declaration of Gift and Quit Claim Deed " on June 10 , 1941 , the body of which is as follows : I , Charles Redd , a married man of LaSal , Utah , have given and ...

Trade Cases

... suits were virtually identical , raising the same allegations of improper ... soundtrack . Both C.A.M. and E.B. Marks were parties in that suit , C.A.M. ... soundtrack . Since " contracts between C.A.M. and E.B. Marks were not the subject ...

Secured Transactions Guide: State divisions (Idaho through New Jersey)

... serial numbers must be given in order to comply with the law . - Valley ... 9 : 5352 , a secured party's interest was per- fected and had priority over ... Nero ( Ca - 5 1974 ) CCH SECURED TRANSACTIONS GUIDE ΒΆ 52,446 . .02 Furniture . - A ...

Tax Court Memorandum Decisions

... UPS receipts showing that Mrs. Jackson mailed her books to bookstores and other recipients . The receipts provide the names , addresses , package contents , and declared values of shipments by Mrs. Jackson , Mr. Jackson , and Hansie ...

Labor Arbitration Awards

... Fredericks of Hollywood . Mr. [ A ] testified that he came to the conclusion that the mag- azine the two women were reading was the same as a Fredericks of Hollywood catalog because he saw the back of the magazine , and " I seen a woman ...

Tax Court Memorandum Decisions

Commerce Clearing House. Gary M. Weichlein Gary M. Weichlein. Local 12 ( Local ... union halls . During periods of unemployment , petitioner registered for ... operator and foreman , peti- tioner is required to use , and therefore owns ...

Business Franchise Guide

... letter were questions of law to be resolved by the court , not by the jury . See Turner v . Alpha Phi Sorority ... intent to nonrenew . Conclusion . In light of our finding regarding the ... position regarding justification somewhat reconciling ...

Secured Transactions Guide: Continuing Guidance on the Rules Covering Secured and Lien Transactions

... Security & the pers had be 9.23 2 ment as ce as Te are so re 23 : ces- $ thele District sat pesi tembe Fareh 0g 350 The promissory note signed by Mr. Keeter was on a standard form denominated on its face " Consumer Loan Note . " The note ...

Secured Transactions Guide: Continuing Guidance on the Rules Covering Secured and Lien Transactions

... UCC - 3 is the Form approved by the Oregon Secretary of State . It is a five - part , carbon interleaved , snap - out Form which contains the same parts as the Standard Uniform Commercial Code Financing Statement at 29,219 . Form UCC - 3 ...

Labor Cases

... Aiken County Sheriff . NLRB Dec. at 7 ( quoting JA 231 ) . Montgomery spoke ... list had been prepared in the same context that if I lose my job , I've got ... warrant for his arrest . The afternoon of July 29 deputies stopped McClain en ...

Tax Court Memorandum Decisions

... Non - Statutory Abatement " , which the Court filed as petitioner's Motion to Dismiss . " Because respondent's counsel indicated that he wished to file certain motions of his own , the Court stated that this case would be recalled ...

Blue Sky Law Reporter: State Blue Sky Laws, Legal Investment Laws, Regulations, Forms Lists

... investment contract . Alaska In Matter of Murray and Golden Record Library ... Music Company , ( 1986 ) ( '86 -'87 CCH Decisions , ΒΆ 72,441 ) . South ... investment contract . Arizona In Matter of Clayden , ( 1985 ) Order of Director ...

Products Liability Reporter

... DURA - STILTS CO . v . ( see Dura - Stilts Co. v . ) ZACK CO .: GAF CORP . v . ( see GAF Corp. v . ) ZAFFT v . ELI LILLY & CO . ( Mo Ct App 1984 ) Products Liability Reports ΒΆ9926 -aff'd ( Mo S Ct 1984 ) Products Liability Reports ...

Poverty Law Reporter

... California Court of Appeal , First District , Division 1 . Confession of Judgment - Waiver of Constitutional Rights ... form presented by a creditor could not operate as a valid waiver of his constitu tional rights . Moreover , the debtor's ...

Conditional Sale, Chattel Mortgage Service

... Relief Against Forfeiture . Bird v . Kenworthy , California District Court of Appeal , Third District , February 3 , 1954 . The plaintiff purchased certain construction equipment from the defendant for $ 29,412.78 under a conditional ...

Labor Cases

... Belcor , Inc. , [ 92 LC 12,959 ] 652 F.2d 856 ( 9th Cir . 1981 ) , we held that the Regional Director's failure to ... 575. The incompleteness of the record requires us to construe the Employer's well - pleaded factual assertions most ...

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