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Ochs V. Commissioner
''Ochs v. Commissioner'', 195 F.2d 692 (2nd Cir.1952) was an income tax case decided by Judge Augustus Noble Hand. Background Facts On December 10, 1943, a thyroidectomy was performed on petitioner's wife. A histological examination disclosed a papillary carcinoma of the thyroid with multiple lymph node metastases, according to the surgeon's report. During the taxable year, the petitioner maintained his two children in day school during the first half of the year, and in boarding school during the latter half of the year at a cost of $1,456.50. Petitioner deducted this sum from his income for the year 1946 as a medical expense under section 23(x) of the Internal Revenue Code The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 .... During the taxable year, as a result of the operation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Second Circuit
The United States Court of Appeals for the Second Circuit (in case citations, 2d Cir.) is one of the thirteen United States Courts of Appeals. Its territory comprises the states of Connecticut, New York and Vermont. The court has appellate jurisdiction over the district courts in the following districts: * District of Connecticut * Eastern District of New York * Northern District of New York * Southern District of New York * Western District of New York * District of Vermont The Second Circuit has its clerk's office and hears oral arguments at the Thurgood Marshall United States Courthouse at 40 Foley Square in Lower Manhattan. Due to renovations at that building, from 2006 until early 2013, the court temporarily relocated to the Daniel Patrick Moynihan United States Courthouse across Pearl Street from Foley Square; certain court offices temporarily relocated to the Woolworth Building at 233 Broadway. Because the Second Circuit includes New York City, it has long been one ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Reporter
The ''Federal Reporter'' () is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System. It begins with cases decided in 1880; pre-1880 cases were later retroactively compiled by West Publishing into a separate reporter, ''Federal Cases''. The fourth and current ''Federal Reporter'' series publishes decisions of the United States courts of appeals and the United States Court of Federal Claims; prior series had varying scopes that covered decisions of other federal courts as well. Though the ''Federal Reporter'' is an unofficial reporter and West is a private company that does not have a legal monopoly over the court opinions it publishes, it has so dominated the industry in the United States that legal professionals, including judges, uniformly cite to the ''Federal Reporter'' for included decisions. Approximately 30 new volumes are published each year. Distinctions The ''Federal Reporter'' has always published de ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Law Reports
In American law, the ''American Law Reports'' are a resource used by American lawyers to find a variety of sources relating to specific legal rules, doctrines, or principles. It has been published since 1919, originally by Lawyers Cooperative Publishing, and currently by West (a business unit of Thomson Reuters) and remains an important tool for legal research. Each ALR volume contains several annotations. An annotation is an article that summarizes the evolution of a very specific legal concept in a concise and precise fashion. The article will either be preceded by the full text of an important relevant case, or in later series, contain a reference to the text of the case, which is reproduced at the end of the volume. The article will contain a wide variety of relevant citations to cases from throughout the United States and secondary sources like law review articles. The range and number of citations is always strongly representative but not always guaranteed to be complete ... [...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] |
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] |
Augustus Noble Hand
Augustus Noble Hand (July 26, 1869 – October 28, 1954) was a United States district judge of the United States District Court for the Southern District of New York and later was a United States Circuit Judge of the United States Court of Appeals for the Second Circuit. His most notable rulings restricted the reach of obscenity statutes in the areas of literature and contraceptives. He was the older first cousin of famed judge Learned Hand, who served on both courts with his cousin during most of Augustus Hand's tenure. Education and career Born in Elizabethtown, New York, Hand received an Artium Baccalaureus degree from Harvard University in 1890, and earned a law degree from Harvard Law School in 1894. He then established a private practice in New York City, which he maintained until 1914. Federal judicial service Hand was nominated by President Woodrow Wilson on September 28, 1914, to a seat on the United States District Court for the Southern District of New York vacat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harrie B
Harrie is a given name. Notable people with the name include: *Harrie B. Chase (1889–1969), Judge of the United States Court of Appeals *Harrie Cross (1893–1958), Australian rules footballer *Harrie Dadmun, American football player *Harrie Geelen (born 1939), Dutch illustrator, film director, animator, translator, writer and poet *Harrie Gommans (born 1983), Dutch footballer *Harrie Irving Hancock (1868–1922), American chemist and juvenile writer *Harrie Hattam (1890–1947), Australian rules footballer *Harrie van Heumen (born 1959), Dutch ice hockey player *Harrie Jansen (born 1947), Dutch racing cyclist *Harrie Koorstra (1930–2004), Dutch sprint canoeist *Harrie Langman (1931–2016), Dutch VVD politician *Harrie Lavreysen (born 1997), Dutch track cyclist *Harrie T. Lindeberg (1879–1959), American architect *Harrie Massey (1908–1983), Australian mathematical physicist **Harrie Massey Medal and Prize * (1879–1928), Dutch track cyclist *Harrie Mitchell (1906–1967), A ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jerome Frank
Jerome New Frank (September 10, 1889 – January 13, 1957) was an American legal philosopher and author who played a leading role in the legal realism movement. He was Chairman of the Securities and Exchange Commission, and a United States circuit judge of the United States Court of Appeals for the Second Circuit. Early life, education, and career Born in New York City, New York, Frank's parents were Herman Frank and Clara New Frank, descendants of mid-19th-century German Jewish immigrants.Yale University Library Guide to the Jerome New Frank Papers - Biographical History Frank's father, also an attorney, relocated the family to |
Samuel Chase
Samuel Chase (April 17, 1741 – June 19, 1811) was a Founding Father of the United States, a signatory to the Continental Association and United States Declaration of Independence as a representative of Maryland, and an Associate Justice of the United States Supreme Court. He was impeached by the House of Representatives on grounds of letting his partisan leanings affect his court decisions but was acquitted by the Senate and remained in office. Born near Princess Anne, Maryland, Chase established a legal practice in Annapolis, Maryland. He served in the Maryland General Assembly for several years and favored independence during the American Revolution. He won election to the Continental Congress before serving on the Baltimore District Criminal Court and the Maryland General Court. In 1796, President George Washington appointed Chase to the United States Supreme Court. After the 1800 elections, President Thomas Jefferson and the Democratic-Republicans sought to weaken Federa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service. Origins of tax codes in the United States Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not separately organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, eff ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Thyroidectomy
A thyroidectomy is an operation that involves the surgical removal of all or part of the thyroid gland. In general surgery, endocrine or head and neck surgeons often perform a thyroidectomy when a patient has thyroid cancer or some other condition of the thyroid gland (such as hyperthyroidism) or goiter. Other indications for surgery include cosmetic (very enlarged thyroid), or symptomatic obstruction (causing difficulties in swallowing or breathing). Thyroidectomy is a common surgical procedure that has several potential complications or sequelae including: temporary or permanent change in voice, temporary or permanently low calcium, need for lifelong thyroid hormone replacement, bleeding, infection, and the remote possibility of airway obstruction due to bilateral vocal cord paralysis. Complications are uncommon when the procedure is performed by an experienced surgeon. The thyroid produces several hormones, such as thyroxine (T4), triiodothyronine (T3), and calcitonin. After ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Papillary Thyroid Cancer
Papillary thyroid cancer or papillary thyroid carcinoma is the most common type of thyroid cancer, representing 75 percent to 85 percent of all thyroid cancer cases.Chapter 20 in: 8th edition. It occurs more frequently in women and presents in the 20–55 year age group. It is also the predominant cancer type in children with thyroid cancer, and in patients with thyroid cancer who have had previous radiation to the head and neck. It is often well-cellular differentiation, differentiated, slow-growing, and localized, although it can metastasis, metastasize. Diagnosis Papillary thyroid carcinoma is usually discovered on routine examination as an asymptomatic thyroid nodule that appears as a neck mass. In some instances, the mass may have produced local symptoms. This mass is normally referred to a Needle aspiration biopsy, fine needle aspiration biopsy (FNA) for investigation. FNA accuracy is very high and it is a process widely used in these cases. Other investigation methods inclu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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