|
Commissioner V. Duberstein
''Commissioner v. Duberstein'', 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable (and thus appears frequently in law school casebooks) for the following holdings: * When determining whether something is a gift for U.S. federal income tax purposes, the critical consideration is the transferor's intention. This is a question of fact that must be determined on a "case-by-case basis". The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human conduct to the totality of the fact of each case." On review, the trier of fact must consider all of the evidence in front of it and determine whether the transferor's intention was either disinterested or involved: ** Gifts result from "detached and disinterested generosity" and are often given out of "affection, respect, admiration, charity or like impu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lawyers' Edition
The ''United States Supreme Court Reports, Lawyers' Edition'', or ''Lawyers' Edition'' (L. Ed. and L. Ed. 2d in case citations) is an unofficial reporter of Supreme Court of the United States opinions. The ''Lawyers' Edition'' was established by the Lawyers Cooperative Publishing Company of Rochester, New York in 1882, and features coverage of Supreme Court decisions going back to 1790. The first ''Lawyers' Edition'' series corresponds to the official ''United States Reports'' from volume 1 to volume 351, whereas the second series contains cases starting from the official reporter volume 352. It is currently published by LexisNexis. The ''Lawyers' Edition'' differs from the official reporter in that the editors write headnotes and case summaries, as well as provide annotations to some cases, and decisions are published far in advance of the official reporter. As such, it is similar to West's unofficial ''Supreme Court Reporter'' (S. Ct.). ''Lawyers' Edition'' case reports dif ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Vestry
A vestry was a committee for the local secular and ecclesiastical government for a parish in England, Wales and some English colonies which originally met in the vestry or sacristy of the parish church, and consequently became known colloquially as the "vestry". Overview For many centuries, in the absence of any other authority (which there would be in an incorporated city or town), the vestries were the sole ''de facto'' local government in most of the country, and presided over local, communal fundraising and expenditure until the mid or late 19th century using local established Church chairmanship. They were concerned for the spiritual but also the temporal as well as physical welfare of parishioners and its parish amenities, collecting local rates or taxes and taking responsibility for numerous functions such as the care of the poor, the maintaining of roads, and law enforcement, etc. More punitive matters were dealt with by the manorial court and hundred court, and latter ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases Of The Warren Court
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – June ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases, Volume 363
This is a list of all the United States Supreme Court cases from volume 363 of the ''United States Reports The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, orders, case tables (list of every case decided), in alphabetical order both by the name of the petitioner ...'': External links {{SCOTUSCases, 363 1960 in United States case law ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Robertson V
Robertson may refer to: People * Robertson (surname) (includes a list of people with this name) * Robertson (given name) * Clan Robertson, a Scottish clan * Robertson, stage name of Belgian magician Étienne-Gaspard Robert (1763–1837) Places Australia * Division of Robertson, electoral district in the Australian House of Representatives, in New South Wales * Robertson, New South Wales * Robertson, Queensland * Robertson Barracks, an Australian Army base near Darwin, Northern Territory United States * Robertson Boulevard (Los Angeles), California * Robertson Gymnasium, University of California, Santa Barbara * Robertson Field (Connecticut), a public airport * Robertson County, Kentucky * Robertson Field (North Dakota), a public airport * Robertson Tunnel, Portland, Oregon, a light rail transit tunnel * Robertson County, Tennessee * Robertson County, Texas * Robertson Stadium, University of Houston, Houston, Texas * Robertson's Colony, Texas * Robertson, Wyoming Elsewhere * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bogardus V (born 1954), American actor
{{surname ...
Bogardus is the surname of: * Abraham Bogardus (1822–1908), American daguerreotypist and photographer * Adam Bogardus (1834–1913), American trap shooter * Charles Bogardus (1841–1929), American politician, Union Army colonel, farmer and businessman * Edgar Bogardus (1927–1958), American poet * Emory S. Bogardus (1882–1973), American sociologist * Everardus Bogardus (1607–1647), Dutch Reformed Church clergyman in the New Netherland (North America) * James Bogardus (1800–1874), American inventor and architect * Robert Bogardus (1771–1841), American politician and general * Rose Bogardus (), American politician * Stephen Bogardus Stephen Bogardus (born March 11, 1954) is an American actor. Biography Born in Norfolk, Virginia, Bogardus graduated from Choate Rosemary Hall in 1972 and Princeton University in 1976, where he was a member of the Princeton Nassoons and the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
William J
William is a male given name of Germanic origin.Hanks, Hardcastle and Hodges, ''Oxford Dictionary of First Names'', Oxford University Press, 2nd edition, , p. 276. It became very popular in the English language after the Norman conquest of England in 1066,All Things William"Meaning & Origin of the Name"/ref> and remained so throughout the Middle Ages and into the modern era. It is sometimes abbreviated "Wm." Shortened familiar versions in English include Will, Wills, Willy, Willie, Bill, and Billy. A common Irish form is Liam. Scottish diminutives include Wull, Willie or Wullie (as in Oor Wullie or the play ''Douglas''). Female forms are Willa, Willemina, Wilma and Wilhelmina. Etymology William is related to the given name ''Wilhelm'' (cf. Proto-Germanic ᚹᛁᛚᛃᚨᚺᛖᛚᛗᚨᛉ, ''*Wiljahelmaz'' > German ''Wilhelm'' and Old Norse ᚢᛁᛚᛋᛅᚼᛅᛚᛘᛅᛋ, ''Vilhjálmr''). By regular sound changes, the native, inherited English form of the name shoul ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New York City
New York, often called New York City or NYC, is the List of United States cities by population, most populous city in the United States. With a 2020 population of 8,804,190 distributed over , New York City is also the List of United States cities by population density, most densely populated major city in the United States, and is more than twice as populous as second-place Los Angeles. New York City lies at the southern tip of New York (state), New York State, and constitutes the geographical and demographic center of both the Northeast megalopolis and the New York metropolitan area, the largest metropolitan area in the world by urban area, urban landmass. With over 20.1 million people in its metropolitan statistical area and 23.5 million in its combined statistical area as of 2020, New York is one of the world's most populous Megacity, megacities, and over 58 million people live within of the city. New York City is a global city, global Culture of New ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CCH (company)
CCH, formerly Commerce Clearing House, is a provider of Business software, software and information services for Tax advisor, tax, Accountant, accounting and Auditor, audit workers. Since 1995 it has been a subsidiary of Wolters Kluwer. History CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern Income tax in the United States, U.S. federal income tax in 1913. Wolters Kluwer bought the company in 1995. Today, the company is also recognized , IRS, Internal Revenue Service. for its software and integrated workflow tools. CCH operates on a global scale and includes operations in the United States, Europe, Asia-Pacific and Canada. Case law reporters The following is a list of case law reporters published by CCH: *Bankruptcy Law ...[...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Trinity Church (New York City)
Trinity Church is a historic parish church in the Episcopal Diocese of New York, at the intersection of Wall Street and Broadway in the Financial District of Lower Manhattan in New York City. Known for its history, location, architecture and endowment, Trinity is a traditional high church, with an active parish centered around the Episcopal Church and the worldwide Anglican Communion in missionary, outreach, and fellowship. In addition to its main facility, Trinity operates two chapels: St. Paul's Chapel, and the Chapel of St. Cornelius the Centurion on Governors Island. The Church of the Intercession, the Trinity Chapel Complex and many other of Anglican congregations in Manhattan were part of Trinity at one point. Columbia University was founded on the church's grounds as King's College in 1754. The current building is the third constructed for Trinity Church, and was designed by Richard Upjohn in the Gothic Revival style. The first Trinity Church building was a single-story ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
