Memorandum –to-the- File: Comprehensive Income Date: June 5‚ 2013 RE: Question about the definition or example of comprehensive income. Facts: I have been contacted by my client who has asked the question about the definition or example of comprehensive income. In recent years‚ there is increased use of fair values for measuring assets and liabilities. Furthermore‚ possible reporting of gains and losses related to fair value has placed a strain on income reporting. Because fair values are
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Interoffice Legal Memorandum To: Supervising Attorney From: Date: November 8‚ 2007 Subject: Jane Smith Statement of Assignment You have asked me to research the likelihood of obtaining spousal support for Mrs. Smith given her 10 year marital status and eight year non-marital (cohabitation) status with her current husband. Issue statement Can the court take into consideration our client‚ Jane Smith’s cohabitated years with her current husband between their two marriages to each other
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Hello‚ Lynne – I am kindly asking First Unitarian Society to please help with my rent for this coming Dec 2015. The last date for the rent is Dec 3rd‚ 2015‚ at 12 noon. I don’t want an eviction on my record or neither to lose my apartment. I work as an Intern at Hennepin County as IT Change Coordinator and make Three Hundred and Ninety Five Dollars ($395.00) every other week. My rent is Seven Hundred and Sixty Nine Dollars ($769.00)‚ excluding other bills (food‚ transportation‚ electricity which
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To: Lauren Smith From: Tax Accountant‚ CPA Date: August 22‚ 2012 Re: Deductibility of Education Expense Facts You incurred $15‚000 in education expense during the tax year in the course of earning an MBA from a local university. You wants to deduct these expenses on her tax return as an employee business expense‚ as your employer does not have an education expense reimbursement program. Issue The issue is (1) whether education expenses can be deductible on the tax return as an employee
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James‚ Leslie‚ & Kale‚ LP Memo To: Supervising Attorney From: Amber Blanton Date: 5/16/2012 Re: Samantha Smith Fact: Samantha Smith slipped and fell on spilled shampoo in the aisle at the grocery store in question. After we filed our complaint with the courts; the store alleges that Ms. Smith had a duty to avoid the spillage‚ but was too distracted by her son to notice. The store feels that Ms. Smith is just as much responsible as they are. Issue: Is it equal responsibility on both parties
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SUMMARY: The bicycle is a common form of transportation recognized by most people in the world. However‚ it is a machine with many different aspects necessary for it to function. Because of its place in everyday life‚ and its mechanical complexity‚ I‚ an engineering student‚ have been asked to write this document describing a conventional bicycle in order to practice technical writing about a subject related to my major. DETAILS: The bicycle is a two-wheeled transportation
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To: Professor Susan Patrick From: Virginia M Garman Date: March 4‚ 2013 Re: Memorandum of Law; Rough Draft QUESTION PRESENTED You asked me to answer the question‚ “Are the Virginia courts likely to follow the unconscionability doctrine as set out and applied in Jones v. Star Credit Corp."‚ based on the opinion and rulings of previous similar cases. SHORT ANSWER The Virginia courts are highly likely to follow the unconscionability doctrine that has been set out and applied in Jones v. Star
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INTEROFFICE MEMORANDUM |TO: |Morgan Burkhart‚ Senior Partner | |FROM: |Heidi Selman‚ Paralegal Student | |DATE: |May 8‚ 2013
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1 Part A Sole Proprietorship A sole proprietorship is a form of business that is owned by a single individual. • Liability – Due to the lack of legal distinction between the owner and the business‚ the owner is fully responsible and liable for all debts that the business incurs in the same manner that an individual is fully responsible and liable for all debts that they incur. There is no legal distinction between the assets of the owner of the sole proprietorship and the business; this
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We will start with discussing your current structure‚ a Sole Proprietorship. Since you currently are operating this way‚ it will be easiest‚ and make the most sense to explain it to you. As with the rest of the structures‚ we will go through a list of each of the seven characteristics of a business. Liability-First is a concern for you‚ liability‚ say for instance‚ in the situation of a contract employee. This could end up being a major concern for you.
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