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The Mexican American Legal Defense and Education Fund (MALDEF) filed an amicus curiae on behalf of Hernandez. [11] MALDEF's argument focused on the wide usage of Spanish by Hispanics and the sociolinguistic evidence that supported Hispanics as living in a world where they are constantly required to switch between Spanish and English without the ability to turn off the ability to speak either. [12]
Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court that is notable for the following holdings: . A pro rata stock dividend where a shareholder received no actual cash or other property and retained the same proportionate share of ownership of the corporation as was held prior to the dividend by the shareholder was not income to the shareholder under ...
It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling .
Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
A brief summary of the questions that were presented to the Supreme Court in the case's petition. These are typically listed in numerical order in the petition to the court in the case docket. This field should be filled in while the case is in progress, but can be removed after the decision is issued.
Tax Policy Center Institute Fellow Eric Toder estimates that the federal government could lose $87 billion in revenue for 2024 and $125 billion by 2028 if the court rules in the couple’s favor ...
To cause the template to automatically display an image of the coat of arms of a court or of the court building, enter the name of the court as shown at {{Infobox court case/images}}. image An image to represent the court, such as a coat of arms or a photograph of a courthouse.
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related to: court cases legal case summary template printable form irs gov spanish