|
Lewis R. Carluzzo
Lewis R. Carluzzo (born 1949 in New Jersey), is a special trial judge of the United States Tax Court. Carluzzo received undergraduate and law degrees from Villanova University, in 1971 and 1974, and was admitted to the New Jersey state bar in 1974. He served as a law clerk to a New Jersey Superior Court judge. He was associated with a law firm in Bridgeton, New Jersey starting in 1975, also serving as a city prosecutor. From 1977 until appointment as Special Trial Judge, he was employed by the Office of Chief Counsel, Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory ta ..., as an attorney in the Washington, DC, District Counsel's Office. In 1983, he was appointed Special Trial Attorney on staff of the Associate Chief Counsel, Litigation. From 1992 to 1994, h ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Jersey
New Jersey is a state in the Mid-Atlantic and Northeastern regions of the United States. It is bordered on the north and east by the state of New York; on the east, southeast, and south by the Atlantic Ocean; on the west by the Delaware River and Pennsylvania; and on the southwest by Delaware Bay and the state of Delaware. At , New Jersey is the fifth-smallest state in land area; but with close to 9.3 million residents, it ranks 11th in population and first in population density. The state capital is Trenton, and the most populous city is Newark. With the exception of Warren County, all of the state's 21 counties lie within the combined statistical areas of New York City or Philadelphia. New Jersey was first inhabited by Native Americans for at least 2,800 years, with the Lenape being the dominant group when Europeans arrived in the early 17th century. Dutch and Swedish colonists founded the first European settlements in the state. The British later seized control o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Trial (law)
In law, a trial is a coming together of parties to a dispute, to present information (in the form of evidence) in a tribunal, a formal setting with the authority to adjudicate claims or disputes. One form of tribunal is a court. The tribunal, which may occur before a judge, jury, or other designated trier of fact, aims to achieve a resolution to their dispute. Types by finder of fact Where the trial is held before a group of members of the community, it is called a jury trial. Where the trial is held solely before a judge, it is called a bench trial. Hearings before administrative bodies may have many of the features of a trial before a court, but are typically not referred to as trials. An appeal (appellate proceeding) is also generally not deemed a trial, because such proceedings are usually restricted to a review of the evidence presented before the trial court, and do not permit the introduction of new evidence. Types by dispute Trials can also be divided by the type of d ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Judge
A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility and arguments of the parties, and then issues a ruling in the case based on their interpretation of the law and their own personal judgment. A judge is expected to conduct the trial impartially and, typically, in an open court. The powers, functions, method of appointment, discipline, and training of judges vary widely across different jurisdictions. In some jurisdictions, the judge's powers may be shared with a jury. In inquisitorial systems of criminal investigation, a judge might also be an examining magistrate. The presiding judge ensures that all court proceedings are lawful and orderly. Powers and functions The ultimate task of a judge is to settle a legal dispute in a final and publicly lawful manner in agreement with substantial p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Villanova University
Villanova University is a Private university, private Catholic church, Roman Catholic research university in Villanova, Pennsylvania. It was founded by the Order of Saint Augustine, Augustinians in 1842 and named after Thomas of Villanova, Saint Thomas of Villanova. The university is the oldest Catholic higher education, Catholic university in Pennsylvania and one of two Order of Saint Augustine, Augustinian institutions in the United States (The other being Merrimack College). It is Carnegie Classification of Institutions of Higher Education, classified among "R2: Doctoral Universities – High research activity". The university traces its roots to the St. Augustine Church, Philadelphia, old Saint Augustine's Church, Philadelphia, which the Augustinian friars of the Province of Saint Thomas of Villanova founded in 1796, and to its parish school, Saint Augustine's Academy, which was established in 1811. The school's identity remains deeply rooted in its Augustinian Catholic fo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Law Clerk
A law clerk or a judicial clerk is a person, generally someone who provides direct counsel and assistance to a lawyer or judge by researching issues and drafting legal opinions for cases before the court. Judicial clerks often play significant roles in the formation of case law through their influence upon judges' decisions and perform some quasi-secretarial duties. Judicial clerks should not be confused with legal clerks/paralegals (also called "law clerks" in Canada), court clerks (clerks of the court), or courtroom deputies who perform other duties within the legal profession and perform more quasi-secretarial duties than law clerks, or legal secretaries that only provide secretarial and administrative support duties to attorneys and/or judges. In the United States, judicial law clerks are usually recent law school graduates who performed at or near the top of their class and/or attended highly ranked law schools. Serving as a law clerk, especially to a U.S. federal judge, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Jersey Superior Court
The Superior Court is the state court in the U.S. state of New Jersey, with statewide trial and appellate jurisdiction. The New Jersey Constitution of 1947 establishes the power of the New Jersey courts.Jeffrey S. Mandel, New Jersey Appellate Practice (Gann Law Books), chapter 7:1-1 Under the State Constitution, "'judicial power shall be vested in a Supreme Court, a Superior Court, County Courts and inferior courts of limited jurisdiction.'"Jeffrey S. Mandel, New Jersey Appellate Practice (Gann Law Books), chapter 4:1-1 The Superior Court has three divisions: the Appellate Division is essentially an intermediate appellate court while the Law and Chancery Divisions function as trial courts. The State Constitution renders the New Jersey Superior Court, Appellate Division the intermediate appellate court, and "[a]ppeals may be taken to the Appellate Division of the Superior Court from the law and chancery divisions of the Superior Court and in such other causes as may be provided by ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Law Firm
A law firm is a business entity formed by one or more lawyers to engage in the practice of law. The primary service rendered by a law firm is to advise clients (individuals or corporations) about their legal rights and responsibilities, and to represent clients in civil or criminal cases, business transactions, and other matters in which legal advice and other assistance are sought. Arrangements Law firms are organized in a variety of ways, depending on the jurisdiction in which the firm practices. Common arrangements include: * Sole proprietorship, in which the attorney ''is'' the law firm and is responsible for all profit, loss and liability; * General partnership, in which all the attorneys who are members of the firm share ownership, profits and liabilities; * Professional corporations, which issue stock to the attorneys in a fashion similar to that of a business corporation; * Limited liability company, in which the attorney-owners are called "members" but are not direct ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bridgeton, New Jersey
Bridgeton is a city in Cumberland County, in the U.S. state of New Jersey. It is the county seat of Cumberland CountyNew Jersey County Map New Jersey Department of State. Accessed July 10, 2017. and is located on the near in the South Jersey region of the state. As of the |
Prosecutor
A prosecutor is a legal representative of the prosecution in states with either the common law adversarial system or the Civil law (legal system), civil law inquisitorial system. The prosecution is the legal party responsible for presenting the case in a Criminal law, criminal jury trial, trial against an individual accused of breaking the law. Typically, the prosecutor represents the state or the government in the case brought against the accused person. Prosecutor as a legal professional Prosecutors are typically lawyers who possess a law degree, and are recognised as suitable legal professionals by the court in which they are acting. This may mean they have been Admission to the bar, admitted to the bar, or obtained a comparable qualification where available - such as Solicitor advocate, solicitor advocates in English law, England and Wales. They become involved in a criminal case once a suspect has been identified and Indictment, charges need to be filed. They are employe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1949 Births
Events January * January 1 – A United Nations-sponsored ceasefire brings an end to the Indo-Pakistani War of 1947. The war results in a stalemate and the division of Kashmir, which still continues as of 2022. * January 2 – Luis Muñoz Marín becomes the first democratically elected Governor of Puerto Rico. * January 11 – The first "networked" television broadcasts take place, as KDKA-TV in Pittsburgh, Pennsylvania goes on the air, connecting east coast and mid-west programming in the United States. * January 16 – Şemsettin Günaltay forms the new government of Turkey. It is the 18th government, last One-party state, single party government of the Republican People's Party. * January 17 – The first Volkswagen Beetle, VW Type 1 to arrive in the United States, a 1948 model, is brought to New York City, New York by Dutch businessman Ben Pon Sr., Ben Pon. Unable to interest dealers or importers in the Volkswagen, Pon sells the sample car to pay his ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
