Citation Eisner v. Macomber‚3 AFTR 3020‚ 252 US 189‚1 USTC ¶32 (US‚ 1920) Issue (1) Under the 16th Amendment‚ does Congress have the power to tax stock dividends received by the Macomber? (2) Are stock dividends considered income? Facts Mrs. Macomber owned 2‚200 shares of Standard Oil Company. In January 1916‚ Standard Oil Company declared a 50% stock dividend. Mrs. Macomber received an additional 1‚100 shares of stock with a $19‚877 par value. The shares represented a surplus for Standard
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Farwell‚ Benjamin CJU 134 Chp.8‚ Pg 286 Miranda V Arizona FACTS: On March 16‚ 1963‚ Ernesto Miranda was arrested for kidnapping and rape. Mr. Miranda was an immigrant‚ and although the officers did not notify Mr. Miranda of his rights‚ he signed a confession after two hours of investigation. The signed statement included a statement that Mr. Miranda was aware of his rights‚ although the officers admitted at trial that Mr.Miranda was not appraised of his right to have an attorney present
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Ohio v. Robinette‚ 519 U.S. 33 (1996) JUDICIAL HISTORY Robinette unsuccessfully tried to suppress marijuana and MDMA found in his vehicle. He then pleads no contest‚ but was found guilty. Robinette appealed that the search resulted from an unlawful detention in violation of the Fourth Amendment. FACTS Robinette was stopped for speeding. After running his license through the system‚ Robinette was issued a verbal warning from the officer. The officer then asked Robinette to step out of the
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GARRATT v. DAILEY Supreme court of Washington February 14‚ 1955 1.FACTS Plaintiff alleged that as she started to sit down in a wood and canvas lawn chair‚ defendant‚ a child under six years old‚ deliberately pulled it out from under her. The trial court found that defendant was attempting to move the chair toward plaintiff to aid her in sitting down in the chair and that‚ due to defendant’s small size and lack of dexterity‚ he was unable to get the lawn chair under plaintiff in time
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Legal Environment of Business Legal Brief State of Oklahoma‚ ) ) Plaintiff‚ ) ) v. ) Case No. 06-2323-02-NBA ) Alexandra Anderson ) ) Defendant. ) _______________________) BRIEF IN REGARDS TO DEFENDANT KNOWINGLY RECEIvING STOLEN GOODS FACTS OF THE CASE On September 11th‚2012 Alexandra Anderson made an appointment for September 15th‚ 2012 with the Apple Genius Bar at their Woodland Hills location in Tulsa‚ Oklahoma. On September
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How to Brief Cases To fully understand the law with respect to business‚ you need to be able to read and understand court decisions. To make this task easier‚ you can use a method of case analysis that is called briefing. There is a fairly standard procedure that you can follow when you “brief” any court case. You must first read the case opinion carefully. When you feel you understand the case‚ you can prepare a brief of it. Although the format of the brief may vary‚ typically it will present the
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Case Brief Saenz v Roe (1999) 1. Facts The facts of the Saenz V Roe case is that in 1992 the state of California wanted to change the Aid to Families with Dependent Children Program by setting a limit to new residents. By having this approved by the Secretary of Health and Human Services and having the Federal District Court implement it‚ there would a large number of new residents who would be treated unequally. By the time it became into law on April 1‚ 1997 a class action was filed to challenge
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Press Release Be-Brief: Online Men’s Underwear and Swimwear Store Be-Brief is a leading online men’s underwear and swimwear store. The store has been an integral part of men’s lives since 2006 and has been providing them with their basic need of intimate wear. Be-Brief has built a reputation on authentic products‚ remarkable customer support‚ fast shipping and easy search options. Be-Brief has a compilation of 42 popular brands that are unique in their own sense and target a variety of personalities
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Law Brief Assignment Case: Fans v. New York Highlanders Inc. Facts: The New York Highlanders are building a new stadium‚ offered a first come first serve season ticket special. In order to be eligible‚ buyers would have to pay a $10‚000 licensing fee which would guarantee a specific seat as identified in a stadium seating diagram. About 10‚000 fans signed up and sent in their seating choices at the 50 yard line (the most desired seats) and received confirmation from the Highlanders that their seats
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Case Brief Funk vs. United States Supreme Court of the United States 290 U.S. 371‚ 54 S. Ct. 212 (1933) Facts: Funk was tried twice and convicted both times in Federal District Court for conspiracy to violate the prohibition law. In the first appeal to the Federal Circuit Court of Appeals the decision of the Federal District Court was reversed due to issues not applicable here. 46 F.2d 417. In both trials the defendant called upon his wife to testify on his behalf and she was excluded
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