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Though these payments qualified for § 162 deduction as expenses paid in the course of the opticians' trade or business, the IRS argued that the expenses should be disallowed as against public policy. [8] While the Court disapproved of the business ethics displayed by the opticians, the Court upheld the deductions as valid under the Code. [8]
(2) whether a sovereign's statutory, regulatory, or policy interest is a property interest when compliance is a material term of payment for goods or services; and (3) whether all contract rights are "property." June 17, 2024: December 9, 2024 Louisiana v. Callais: 24-109 24-110
Free Enterprise Fund v. Public Company Accounting Oversight Board, 561 U.S. 477 (2010), was a 5–4 decision by the U.S. Supreme Court in which the Court ruled that laws enabling inferior officers of the United States to be insulated from the Presidential removal authority with two levels of "for cause" removal violated Article Two of the United States Constitution.
The ruling came on the final day of the Supreme Court's term that began in October. Swipe fees, also called interchange fees, reimburse banks for costs involved in offering debit cards.
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that turn on questions of U.S. constitutional or federal law .
The legal elite from whose ranks Supreme Court Justices were drawn had a relatively homogenous worldview, and so Republican appointees like Earl Warren and William Brennan ended up more liberal ...
The U.S. Supreme Court’s term came to an end last month as the conservative majority released a slew of opinions that sparked widespread controversy and renewed the debate around court packing ...
Scott Tucker ran several payday loan service companies under several different names (including AMG Capital Management) over a fifteen-year period. The companies drew consumer complaints for charging excessively-high interest rates on the loans, with those using their services paying nearly triple what they had taken as a loan, charged through undisclosed fees.