Case 11-6 deals with Lessee Ltd., a company that operates in Britain and uses IFRS. The question in this case is how to classify a lease that Lessee, Ltd. acquired from Lessor Inc. The accounting standard that deals with leases under IFRS is IAS 17. IAS 17 was originally issued in September 1982 and was reissued in December 2003. It classifies leases as either finance leases or operating leases. Finance leases make it so that the lessee recognizes an asset and a liability and the lessor recognizes a receivable, basically transferring all the risks and benefits of ownership. Under operating leases, the lessor still recognizes the asset and the lessee recognizes an expense.…
Memorandum and Objective: The purpose of the memorandum is to provide a detailed review and analysis of the legal situation considering “Paslay, Bryan & Brooks, Barristers & Solicitors**” and…
2. Taxpayers could deduct expense they substantiated with receipts and showed were related to their activities. But taxpayers were denied deductions for expenses they didn’t substantiate or show were related to…
Dethorne Graham, who is a diabetic, asked a friend, William Berry, to drive him to a store to purchase some juice to neutralize the start of an insulin reaction. When Dethorne Graham entered the store, he saw the number of people that would be ahead of him, Dethorne Graham hurried out and asked William Berry to drive him to a friend's house instead. Connor, a Charlotte, North Carolina police officer, became wary after seeing Dethorne Graham quickly enter and leave the store. Officer Connor followed William Berry's car, about half a mile from the store, he made an investigative stop and ordered Dethorne Graham And William Berry to wait while he found out what had happened in the store.…
Rimkus Consulting Group Inc. v. Cammarata (S.D. Tex. 2010 Evidence is relevant to litigation; when the party should have known that the evidence may be relevant to future litigation.…
Special Court Martial, Convicted in violation of Articles 86, 91, 92 of the UMCJ, 10 U.S.C. §§ 886,891 and 892 (1982) United States v. Collier, Jr., 27 M.J.806 (A.C.M.R. 1988),…
In the medical field, it is extremely important to notify patients of any probability that during a procedure there are a number of things that could affect the outcome. Thus avoiding a case of malpractice or a violation of the HIPAA Act. In the case of Canterbury vs. Spence there was a violation of the HIPAA Act where a doctor did not inform the patient of the potential risks that are involved with a spinal surgery. The patient was told about the surgery but did not ask any further details of the surgery itself nor did the patient ask about the risks that are involved when the doctor did not inform him. As the patient was recovering from his surgery he had an incident where he had fallen when getting out of his hospital bed and was almost paralyzed. There can be many sides to a story but the most important subject of this case is the fact that the patient was not informed of the risks of the surgery nor did he ask for additional information.…
My first take-away came reading the Poore v. Peterbilt of Bristol Case. While I was reading this case, I was sure that Mr. Poore had established a claim under GINA since he was terminated three days after he disclosed his wife had been diagnosed with multiple sclerosis. I assumed he was covered under GINA because it is unlawful to discharge an employee because of the genetic tests of an individual's family members. This was an important take-away for me because it helped me understand what constitutes “genetic information with respect to the employee” to successfully establish a claim.…
Maddox declared that his rights to due process were violated as it is stated in the doctrine of Brady v. Maryland. This violation is proven by the state failing to disclose a photograph taken by the police of Elder’s bed neatly made shortly after the alleged rape. The police found no blood, semen, or fluids of other kinds on the bedspread during an examination, no rape kit was used either, and proof of a letter was found that Debbie Phillips had left the insurance Maddox belonged to for financial reasons by way of a written statement from a witness by the name of Brenda Phelps. Maddox had appealed the denial of habeas relief.…
Defendant Wycoff murdered his sister and brother-in-law, El Cerrito attorneys Julie and Paul Rogers. Victims were stabbed and bludgeoned to death with a knife and wheelbarrow handle.…
The facts of this case were that the taxpayer (and three others in partnership) entered a complex scheme, which involved the partnership, and annuity and loan arrangements. The scheme was financed through a series of "round robin" cheques and promised substantial deductions in the first five years of the 15-year plan. A number of documents were exchanged but no cash payments were made. This was calculated to return neutral cash flows with high tax deductions initially and high assessable income, especially in the last five years. A feature of the scheme was that there was an opportunity to terminate it in the last five years. In the relevant year the partnership derived assessable income of $170,000 and claimed deductions of $360,000.…
Answer: The hearsay rule prohibits statements made outside of court to be offered as proof, in admitting evidence. However there are exceptions to the hearsay rule, which includes statements made in 1) excitement utterance, this is defined as statements made while the declarant was under stress of excitement which caused it. 2) Present impression, statements made during or right after the declarant perceived it. 3) There are various records rules; such as public records which are marriage, death, and birth if reported to legal office, observations made while on public duty like how many times an officer has had disciplinary actions against him or her while on duty. Cases filed in courts prior…
Gill v. Whitford is a Supreme court case that deals with political gerrymandering. A lower court ruled that the state's Republican-drawn map constitutes an "unconstitutional partisan gerrymander." The case involves district lines in Wisconsin that challengers say, “were drawn unconstitutionally to benefit Republicans.” The case could have a major impact on how district lines are drawn up nationwide.The court has said that too much partisanship in map drawing is illegal, but it has never said how much is too much. We were assigned to find out whether the gerrymandering in the case was justiciable or not. After 3 class periods of research and then some we have come to the conclusion that the political gerrymandering that happened in this case is not justiciable. It is not justiciable because gerrymandering isn't in the constitution, a very similar court case happened and it was not justiciable and lastly Insert: Mattie’s Argument (Shorter Form For Thesis Statement)…
McWilliams V Dunn Supreme Court of the United States Introduction The Dunn v. McWilliams case is a famous court case that was heard before the supreme court of United States in April 24, 2017. The case involved James McWilliams as the petitioner against Jefferson Dunn was the commissioner and was representing the Alabama department of corrections. The focus of the case was the sixth amendment of the US constitution was useful in providing for the right to the assistance of an attorney to represent them in defense. However the oral arguments in the case pointed out that it was unclear on whether the defendant’s right to an attorney allows for him to an independent expert who would be devoted in advocating specifically for the defense’s case.…
It is good that most disputes are settled before reaching the Supreme Court because like previously stated, the Supreme Court does not have the capacity to decide on every legal dispute. In fact, an extremely small portion of cases reach this level because this legal of jurisdiction is for the most controversial and influential cases. Many cases are settled before even going to an actual trial. This allows the courtroom workforce to save time, money, and the effort of a tedious trial. In the Buffalo Creek Case, the ability to settle before going to trial ensured that the victims of the disaster would receive the most money they could without waiting out even longer for a trial.…