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Commissioner v. Indianapolis Power & Light Company, 493 U.S. 203 (1990), was a United States Supreme Court case in which the Court addressed whether customer deposits constituted taxable income to a public utility company.
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.
Whether the court of appeals erred as a matter of law in applying rational-basis review to a law burdening adults’ access to protected speech, instead of strict scrutiny as this Court and other circuits have consistently done. July 2, 2024: January 15, 2025 Fuld v. Palestine Liberation Organization: 24-20 24-151
Each judge or courtroom in the United States has a law and motion calendar, setting aside the times when only motions and special legal arguments are heard.These items consist of pretrial motions (such as a motion to compel relating to discovery requests) or other legal requests that are not connected to a trial, and do not include trials themselves.
Most cases begin in local circuit courts, where the initial trial is held and a jury decides the outcome of the case. The circuit court decision can be appealed to the Indiana Court of Appeals or the Indiana Tax Court, who can hear the case or enforce the lower court's decision. If the parties still disagree with the outcome of the case, they ...
In a second case months later, Indianapolis police allege Hatch tried to stop officers from investigating one of her employees after they accused him of carrying a handgun in his vehicle despite ...
Indianapolis & St. Louis Railroad Co., 113 U.S. 711 (1885), regarded a suit that was brought to foreclose mortgages given to secure bonds issued by the Indianapolis and St. Louis Railroad Company. A final decree of foreclosure having been passed, the mortgaged property was sold, and the sale was confirmed by the court.