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Accession has different definitions depending upon its application. Accession in property law is a mode of acquiring property that involves the addition of value to the property through labour or the addition of new materials. For example, a person who owns a property on a river delta also takes ownership of any additional land that builds up ...
Accession (Latin accessio) is a method of original acquisition of property under Scots property law. It operates to allow property (the accessory) to merge with (or accede to) another object (the principal), either moveable or heritable. [1] Accession derives from the Roman-law concept of the same name. Other jurisdictions employ similar rules.
Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court.The Court held as follows: Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted.
Cedar Point Nursery v. Hassid, 594 U.S. ___ (2021), was a United States Supreme Court case involving eminent domain and labor relations. In its decision, the Court held that a regulation made pursuant to the California Agricultural Labor Relations Act that required agricultural employers to allow labor organizers to regularly access their property for the purposes of union recruitment ...
Bosphorus Hava Yolları Turizm ve Ticaret Anonim Şirketi v. Ireland, Application no. 45036/98 (30 June 2005), was a decision taken by the Grand Chamber of the European Court of Human Rights (ECHR) which held that the Court's role is confined to ascertaining whether the effects of Member States' national adjudications are compatible with the European Convention on Human Rights.
The Court of Justice held that the EU could not accede to the ECHR under the Draft Agreement. It held the Agreement was incompatible with TEU article 6(2). Its reasons suggested the Draft Agreement (a) undermined the Court of Justice's autonomy; (b) allowed for a second dispute resolution mechanism among member states, against the treaties; (c) the "co-respondent" system, which allowed the EU ...
Hudson Square Hotel also resolved two often highly litigated issues in adverse possession cases where the air rights are more valuable than the underlying land itself: (a) "where" (i.e., in three-dimensional physical space) is an encroachment required in order for such encroachment to have any relevant operative effect or consequences under the ...
The Circuit Court of Appeals held that the profits were taxable to North American Oil as income in 1917 regardless of whether the company’s returns were made on the cash or on the accrual basis. [5] The United States Supreme Court affirmed the Circuit Court of Appeals. [6] The Court analyzed the facts and arrived at three main conclusions: