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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which is also prevalent in many corrections institutions. For the protection of inmate’s jail and prison staff should take steps to test for and treat the disease‚ in accordance with current recommended standards of control and care. In Doe v. Delie‚ the court ruled that prisoners have a right to privacy in their HIV status‚ and prison officials should take appropriate steps to prevent the unnecessary disclosure of the prisoner’s condition. With respect to legal issues‚ the main concerns have been
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Brief of McCart v H&R Block‚ Inc. Case Name‚ Citation‚ and Court Robert McCart and June McCart‚ v. H &R Block. Inc. 470 N.E.2d 756; 1984 Ind. App. LEXIS 3039 Court of Appeals of Indiana‚ Third District Key Facts Mr. McCart opened a tax preparation business and executed a contract with Block to be a district manager‚ which precluded him from operating a tax business in the same city. McCart then issued the city franchise to his wife. Years later‚ the wife signed a new franchise agreement
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Ben Mouzon was the only one to appeal his sentence. Issue The issue before the court: (1) that the evidence is insufficient to support the verdict; (2) that there was error in refusing a motion for a change of venue; (3) that an alleged confession by him was improperly admitted; (4) that the Court erred in allowing the testimony of his co-defendant‚ John Bryant‚ Jr.‚ to be considered against him; (5) that the Court erred in permitting the jury to separate overnight on the last day of the trial;
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Marbury v. Madison (1803) Marbury v. Madison has been hailed as one of the most significant cases that the Supreme Court has ruled upon. In this paper‚ I will explain the origins and background in the case‚ discuss the major Constitutional issues it raised‚ and outline the major points of the courts decision. I will also explain the significance of this key decision. Origins and background of the case In the late 1700 ’s‚ John Adams was President. Adams was a member of the Federalist
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b. The problem began when President Clinton signed the Telecommunications Reform Bill into law on February 8‚1996. A group of people‚ led by the ACLU went to court and succeeded in temporarily stopping the implementation of the bill’s "decency provisions." After this district court decision‚ Janet Reno appealed directly to the Supreme Court. The most controversial parts of the Communication Decency Act (CDA) were those that gave criminal penalties to those who knowingly sent any comment‚ request
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Case Name: Kentucky v. King‚ 563 U.S. (2011) Facts: In Lexington‚ Kentucky‚ police officers followed a suspected drug dealer to an apartment building where he went. When they arrived outside of the door to the apartment where the suspect was they reportedly could smell marajuana. The police then knocked and shouted they they were there and in return they could hear what sounded like people destroying the evidence and running around. The police then knocked down the door and saw the respondent
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The case Hazelwood v. Kuhlmeier is a very interesting case because it requires the courts to balance two very important values of American society‚ freedom of speech and education. Many Americans have made countless sacrifices to ensure that we can enjoy both freedom of speech and one of the best education systems in the world. Due to the fact that these values are so important to the American people‚ it is no surprise that the decision had to be ultimately made by the Supreme Court of the United
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In the case of Mempa v. Rhay‚ which the accused pleaded guilty with the advice of court-appointed counsel to the crime of "joyriding" and was placed on probation for two years. Then soon after the sentence was deferred because he was involved in a burglary and sentenced to 10 years in prison but only would receive 1 year with the advice from the parole. This was achieved due the fact that the probation officer questioned by the probationer about the incident and the parolee admitted his involvement
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title of the case that I chose was Wolff v. McDonnell. This case was very important because it uniformed certain rights and freedoms within correctional facilities. “Although inmates received some procedural safe-guards to protect them against the notorious abuses of disciplinary meetings‚ they did not receive all the due- process rights of a criminal trial” (Clemens‚ 2002). Nor did the Court question the right of correctional officials to revoke the good time of inmates. In this case‚ “Robert O.
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