Case: M.Caratan V. Commissioner (71-1 USTC ¶9353) ISSUE: whether the employee-taxpayers were entitled to exclude from their gross incomes the value of lodging furnished to them by their employer‚ M. Caratan‚ Inc.‚ under section 119 of the Internal Revenue Code of 1954. FACTS: The company‚ M. Caratan‚ Inc‚had a policy‚ established by the taxpayers in their capacity as corporate officers and directors‚ that required supervisory and management personnel to reside on the farm. Company-owned lodging
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CRUZAN‚ BY HER PARENTS AND CO-GUARDIANS‚ CRUZAN ET UX. v. DIRECTOR‚ MISSOURI DEPARTMENT OF HEALTH‚ ET AL. SUPREME COURT OF THE UNITED STATES 497 U.S. 261; 110 S. Ct. 2841; 111 L. Ed. 2d 224; 1990 U.S. LEXIS 3301 December 6‚ 1989‚ Argued June 25‚ 1990‚ Decided PRIOR HISTORY: CERTIORARI TO THE SUPREME COURT OF MISSOURI. DISPOSITION: 760 S. W. 2d 408‚ affirmed. JUDGES: REHNQUIST‚ C. J.‚ delivered the opinion of the Court‚ in which WHITE‚ O’CONNOR‚ SCALIA‚ and KENNEDY
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Is a company’s brand the key contributor to growth opportunities? This is definitely the case for Chick-fil-A Inc. Headquartered in Atlanta Ga‚ the organization’s clever cow “Eat Mor Chikin” ads have taken the industry by storm. The capital "A" in the name represents top quality‚ "Grade A" service. In fact‚ whenever a new Chick-fil-A restaurant opens‚ the first 100 customers receive “a year’s worth” chicken sandwich meals. Oddly‚ what sets the organization apart from their competitors are the
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Genera2013 Case Study 1: General Mills Inc. Understanding Financial Statements Group 5 Summary This case overall probes into 3 basic financial statements of the company and management’s view as well as auditors comments on it. It teaches about how business ethics and corporate governance works. Case study encouraged us to closely probe into each statements and line items and make us understand it. Few highlighted learning’s are preparation of common-size financial statements‚ understanding
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Case Review of Vandelay Industries‚ Inc. Table of Contents I. Problem Statement 1 II. Background Information and Introduction of the Case 2 III. Summary of Findings 2 IV. Analysis of Alternatives 3 V. Detailed Recommendations 5 Case Review of Vandelay Industries‚ Inc. Problem Statement Vandelay Industries‚ a global‚ multi-billion dollar corporation that manufactured industrial rubber and latex process equipment‚ was being ran on out-dated‚ fragmented‚ manufacturing and order fulfillment
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JOHN D.R. LEONARD‚ Plaintiff-Appellant‚ - v. - PEPSICO‚ INC.‚ Defendant-Appellee. Docket No. 99-9032 UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT 210 F.3d 88; 2000 U.S. App. LEXIS 6855; 41 U.C.C. Rep. Serv. 2d (Callaghan) 779 March 21‚ 2000‚ Argued April 17‚ 2000‚ Decided PRIOR HISTORY: [**1] Appeal from a grant of summary judgment for Defendant in the Southern District of New York (Wood‚ J.) in an action seeking specific performance of an alleged offer of a Harrier Jet
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Crouse Hinds‚ Inc. Case Analysis 1. PROBLEM STATEMENT Crouse Hinds Inc. is trying to reduce logistic expenses and overall costs because of a recent resignation of an experienced‚ yet possibly outdated Purchasing Manager during a period of national economic turmoil. Savings will be met by creating a thorough logistics strategy‚ which is aimed at reducing major costs such as a 24% annual holding cost‚ and multiple transportation costs. 2. ANALYSIS Crouse Hinds‚ Inc. is a well-established
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MICHAEL E. KLEIBER v HONDA OF AMERICA MFG.‚ INC.‚ Plaintiff-Appellant‚ Defendant-Appellee. FRL 302 – Professor Young Group Project INTRODUCTION This appellate case is about a man‚ Michael Kleiber who suffered a debilitating head injury that ultimately lead to his job termination as a factory worker for Honda. Honda claimed that they were unable to accommodate Kleiber’s disability on the basis that Kleiber was not able to perform the job tasks for any alternate job positions. Honda
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Robbery – Sufficiency of the Evidence The issue before the COA in this case is whether there was sufficient evidence to convict Petitioner of robbery. Petitioner was charged and convicted of robbery‚ theft over $500‚ and second degree assault. Petitioner was sentenced to imprisonment for robbery‚ and‚ for purposes of sentencing the other two convictions merged. Petitioner challenged the sufficiency of the evidence to sustain his robbery conviction. The COA addresses the following question: Did the
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Personal Property Case Study The case study “Parking Lot’s Liability” is an actual court case‚ Allright‚ Inc. v. Strauder. Plaintiff brought suit alleging that as a result of defendant’s negligence‚ his automobile was stolen from a parking lot operated by defendant. Signs were located throughout the parking lot which stated that the lot closed at 6 o’clock p.m. and that anyone returning after that time could pick up their keys at another parking lot operated by the defendant at a another
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