commissioner Before the Commissioner of patents: in the matter of the application of Samuel F.B. Morse, for an extension for seven years of letters patent granted to him June 20th, 1840, reissued January 15th, 1846, and again reissued June 13th, 1848, for the electro- By library.mit.edu Published On :: Sun, 23 Mar 2014 06:15:10 EDT Archives, Room Use Only - TK5118.M7 H37 1854 Full Article
commissioner Reports of the commissioners of the United States to the International Exhibition held at Vienna, 1873 / edited by Robert H. Thurston By library.mit.edu Published On :: Sun, 13 Apr 2014 06:16:39 EDT Archives, Room Use Only - T960.E1 U68 1876 Full Article
commissioner Torpedo manual for His Majesty's Fleet (in three volumes). by authority of the Lords Commissioners of the Admiralty By library.mit.edu Published On :: Sun, 24 Aug 2014 08:15:55 EDT Archives, Room Use Only - V850.G74 1911 Full Article
commissioner Ahmedabad Municipal Commissioner quarantines self after contact with COVID-19 positive person By www.newkerala.com Published On :: Wed, 06 May 2020 12:20:02 +0530 Full Article
commissioner Stephen Jones: Aldon Smith has met with Commissioner By sports.yahoo.com Published On :: Sat, 09 May 2020 23:20:21 GMT The Cowboys have a couple of pass rushers who hope to be reinstated from league-imposed suspensions. Cowboys COO, executive V.P., and director of player personnel Stephen Jones addressed the status of the effort of Aldon Smith and Randy Gregory to officially return to football during a Friday visit to PFTPM. "We haven’t heard anything," Jones [more] Full Article article Sports
commissioner New BMC commissioner Iqbal Singh Chahal takes official charge By www.newkerala.com Published On :: Sat, 09 May 2020 22:24:01 +0530 Full Article
commissioner Punjab govt directs district commissioners to ensure door-to-door delivery of basic commodities during lockdown By www.newkerala.com Published On :: Wed, 25 Mar 2020 11:22:02 +0530 Full Article
commissioner Demand to close Mohali private hospital unjustified: SAS Nagar Deputy Commissioner By www.newkerala.com Published On :: Fri, 03 Apr 2020 06:00:02 +0530 Full Article
commissioner NFL Commissioner Roger Goodell says he never considered resigning following abuse scandals By feeds.scpr.org Published On :: Fri, 19 Sep 2014 13:04:00 -0700 NFL Commissioner Roger Goodell talks during a press conference at the Hilton Hotel on Sept. 19, 2014 in New York City. Goodell spoke about the NFL's failure to address domestic violence, sexual assault and drug abuse in the league.; Credit: Elsa/Getty Images Update 1:04 p.m. Goodell: 'Same mistakes can never be repeated' Commissioner Roger Goodell says the NFL wants to implement new personal conduct policies by the Super Bowl. At a news conference Friday, Goodell made his first public statements in more than a week about the rash of NFL players involved in domestic violence. He did not announce any specific changes, but said he has not considered resigning. "Unfortunately, over the past several weeks, we have seen all too much of the NFL doing wrong," he said. "That starts with me." The league has faced increasing criticism that it has not acted quickly or emphatically enough concerning the domestic abuse cases. The commissioner reiterated that he botched the handling of the Ray Rice case. "The same mistakes can never be repeated," he said. Goodell now oversees all personal conduct cases, deciding guilt and penalties. He said he believes he has the support of the NFL's owners, his bosses. "That has been clear to me," he said. The Indianapolis Colts' Darius Butler was among those who tweeted criticism of the press conference: Colts tweet 1 Colts tweet 2 The commissioner and some NFL teams have been heavily criticized for lenient or delayed punishment of Rice, Adrian Peterson and other players involved in recent domestic violence cases. Less than three weeks into the season, five such cases have made headlines, the others involving Greg Hardy, Ray McDonald and Jonathan Dwyer. Vikings star running back Peterson, Carolina defensive end Hardy and Arizona running back Dwyer are on a special commissioner's exemption list and are being paid while they go through the legal process. McDonald, a defensive end for San Francisco, continues to practice and play while being investigated on suspicion of domestic violence. As these cases have come to light, such groups as the National Organization of Women and league partners and sponsors have come down hard on the NFL to be more responsive in dealing with them. Congress also is watching to see how the NFL reacts. In response to the criticism, the NFL announced it is partnering with a domestic violence hotline and a sexual violence resource center. Goodell also said in a memo to the clubs late Thursday that within the next 30 days, all NFL and team personnel will participate in education sessions on domestic violence and sexual assault. The memo said the league will work with the union in providing the "information and tools to understand and recognize domestic violence and sexual assault." The league will provide financial, operational and promotional support to the National Domestic Violence Hotline and the National Sexual Violence Resource Center. 12:07 p.m. Roger Goodell to break silence on domestic abuse and the NFL Roger Goodell will make his first public statements in more than a week about the rash of NFL players involved in domestic violence when he holds a news conference Friday. The NFL commissioner will address the league's personal conduct policy. The league has faced increasing criticism it has not acted quickly or emphatically enough concerning the domestic abuse cases. His last public appearance was at a high school in North Carolina on Sept. 10. The commissioner and some NFL teams have been heavily criticized for lenient or delayed punishment of Ray Rice, Adrian Peterson and other players involved in recent domestic violence cases. Less than three weeks into the season, five such cases have made headlines, the others involving Greg Hardy, Ray McDonald and Jonathan Dwyer. Vikings star running back Peterson, Carolina defensive end Hardy and Arizona running back Dwyer are on a special commissioner's exemption list and are being paid while they go through the legal process. McDonald, a defensive end for San Francisco, continues to practice and play while being investigated on suspicion of domestic violence. As these cases have come to light, such groups as the National Organization of Women and league partners and sponsors have come down hard on the NFL to be more responsive in dealing with them. Congress also is watching to see how the NFL reacts. In response to the criticism, the NFL announced it is partnering with a domestic violence hotline and a sexual violence resource center. Goodell also said in a memo to the clubs late Thursday that within the next 30 days, all NFL and team personnel will participate in education sessions on domestic violence and sexual assault. The memo said the league will work with the union in providing the "information and tools to understand and recognize domestic violence and sexual assault." The league will provide financial, operational and promotional support to the National Domestic Violence Hotline and the National Sexual Violence Resource Center. "These commitments will enable both the hotline and NSVRC to help more people affected by domestic violence and sexual assault," Goodell said in the memo. The National Domestic Violence Hotline provides domestic violence victims and survivors access to a national network of resources and shelters. It is available 24 hours a day, seven days a week in 170 languages. Goodell noted that the hotline received 84 percent more calls from Sept. 8-15, and the organization said more than 50 percent of those calls went unanswered because of lack of staff. "The hotline will add 25 full-time advocates over the next few weeks that will result in an additional 750 calls a day being answered," he said. NSVRC supports sexual violence coalitions across the United States. The NFL's initial support will be directed toward state coalitions to provide additional resources to sexual assault hotlines. This story has been updated. Full Article
commissioner Pune labour commissioner asks Wipro to respond to complaint on employee salary cuts By cio.economictimes.indiatimes.com Published On :: 2020-05-09T14:02:22+05:30 NITES, said that this went against the government guidelines of not firing people or cutting salaries during the pandemic. Full Article
commissioner Pune labour commissioner asks Wipro to respond to complaint on employee salary cuts By cio.economictimes.indiatimes.com Published On :: 2020-05-09T14:02:22+05:30 NITES, said that this went against the government guidelines of not firing people or cutting salaries during the pandemic. Full Article
commissioner Commissioner Cristina Cifuentes to depart ACCC By www.accc.gov.au Published On :: Thu, 07 May 2020 09:55:00 +1000 7 May 2020Commissioner Cristina Cifuentes will leave the Australian Competition and Consumer Commission on 3 July 2020 after more than seven years in the role, which she held concurrently with nine years as a board member of the Australian Energy Regulator. Ms Cifuentes was appointed as a Commissioner of the ACCC in May 2013 for a five-year term and then reappointed in 2018. “Cristina has been one of Australia’s leading infrastructure regulators for a long time and has made an outstanding contribution to the ACCC and AER, and played a large role on the international stage in relation to a wide range of regulatory issues,” ACCC Chair Rod Sims said. “Perhaps even without even realising it, Australians have benefited immensely from Cristina’s extraordinary breadth of experience and knowledge, particularly in the energy, transport, telecommunications and finance sectors.” “Cristina’s experience and mix of skills has been invaluable in shaping many of the ACCC’s key decisions.” During her time at the ACCC, Ms Cifuentes chaired the ACCC’s Communications and Infrastructure committees, which oversee the ACCC’s regulatory role in key infrastructure in areas such as fuel, telecommunications, wheat ports, rail, and water. Mr Sims says Ms Cifuentes’ contribution will be greatly missed by many across the ACCC and AER. “Cristina has also been a champion for women and people from cultural and linguistically diverse communities within the ACCC and AER and a mentor to many,” Mr Sims said. “All of us at the ACCC and AER wish Cristina the very best for her future endeavours both professionally and personally,” Mr Sims said. Ms Cifuentes will also step down from her roles as an Associate Member of the Australian Communications and Media Authority and as Australia’s delegate to the OECD Network of Economic Regulators. Background: Before joining the ACCC, Ms Cifuentes held a number of directorships, including with the Hunter Water Corporation, First State Super Trustee Corporation and NSW T Corp. Her career has spanned both the public and private sectors, including positions at the Reserve Bank of Australia, the New South Wales Treasury and the Australian Securities Commission. She was a tribunal member of the NSW IPART between 1997 and 2006. Release number: 92/20ACCC Infocentre: Use this form to make a general enquiry. Media enquiries: Media team - 1300 138 917 Audience Media Full Article
commissioner Florida Department of Education Honors Alsco with Commissioner's Business Recognition Award for Leon County By www.24-7pressrelease.com Published On :: Tue, 09 Jul 2019 07:00:00 GMT Award highlights partnership with business community and local schools Full Article
commissioner Former Los Angeles Superior Court Commissioner Joins Top Criminal Defense Firm By www.24-7pressrelease.com Published On :: Thu, 29 Aug 2019 07:00:00 GMT Schwartz & Weinrieb, one of the leading criminal defense law firms in Los Angeles, is excited to announce that former Los Angeles Superior Court Commissioner for the Airport Courthouse, Mark Zuckman, has joined the firm as Of Counsel. Full Article
commissioner India- UK Building Bonds: In conversation with the British High Commissioner to India By economictimes.indiatimes.com Published On :: 2020-01-17T12:33:48+05:30 India- UK Building Bonds: In conversation with the British High Commissioner to India Full Article
commissioner I can't risk lives of my policemen to manage crowd at liquor shops: Delhi Police Commissioner SN Shrivastava By economictimes.indiatimes.com Published On :: 2020-05-09T23:00:00+05:30 Police should have welfare systems similar to the ones implemented by the armed forces, says Delhi Police Commissioner SN Shrivastava. Full Article
commissioner COVID-19 in Mumbai: BMC Commissioner Iqbal Chahal takes stock of Dharavi slum area By economictimes.indiatimes.com Published On :: 2020-05-09T23:20:34+05:30 COVID-19 in Mumbai: BMC Commissioner Iqbal Chahal takes stock of Dharavi slum area Full Article
commissioner Beshear Appoints Four New Kentucky Racing Commissioners, Rabinowitz New Chairman By www.paulickreport.com Published On :: Mon, 04 May 2020 19:37:25 +0000 When the Kentucky Horse Racing Committee holds its next scheduled meeting on June 16, it will have a new chairman and four new members. On April 28, an executive order from Democratic Gov. Andy Beshear appointed Alan J. Leavitt, Dr. Naveed Chowhan, Jonathan Rabinowitz and James Edwin “Ed” Worley to the commission. Charles Francis O'Connor […] The post Beshear Appoints Four New Kentucky Racing Commissioners, Rabinowitz New Chairman appeared first on Horse Racing News | Paulick Report. Full Article NL List People Alan Leavitt andy beshear Charles o'connor ed worley jonathan rabinowitz kentucky horse racing commission naveed chowhan
commissioner Washtenaw County Commissioners Approve Hazard Pay By www.wemu.org Published On :: Thu, 07 May 2020 20:20:53 +0000 The Washtenaw County Board of Commissioners has approved hazard pay for some of the county’s first responders as a result of COVID-19. Full Article
commissioner Rainbow Venues welcome Police Commissioner’s drug policy proposal By thebirminghampress.com Published On :: Wed, 14 Feb 2018 00:03:17 +0000 Promoters back way forward to help Birmingham nightlife. Full Article Community Crime Digbeth Emergency Services Music David Jamieson Educate not Revocate Rainbow Venues
commissioner Pac-12 commissioner Larry Scott discusses conference’s financial hit and ‘concern and anxiety’ over athletes because of coronavirus By www.seattletimes.com Published On :: Tue, 31 Mar 2020 09:58:14 -0700 The Pac-12 is facing a revenue hit of at least $1 million per school from the cancellation of its men’s basketball tournament and March Madness, although the full extent of the damage won’t be known for weeks. Full Article Cougar Basketball Cougars Huskies Husky Basketball Husky Football NCAA Tournament Pac-12 Sports
commissioner Pac-12 commissioner Larry Scott discusses conference’s financial hit and ‘concern and anxiety’ over athletes because of coronavirus By www.seattletimes.com Published On :: Tue, 31 Mar 2020 09:58:14 -0700 The Pac-12 is facing a revenue hit of at least $1 million per school from the cancellation of its men’s basketball tournament and March Madness, although the full extent of the damage won’t be known for weeks. Full Article Cougar Basketball Cougars Huskies Husky Basketball Husky Football NCAA Tournament Pac-12 Sports
commissioner Pac-12 commissioner Larry Scott discusses conference’s financial hit and ‘concern and anxiety’ over athletes because of coronavirus By www.seattletimes.com Published On :: Tue, 31 Mar 2020 09:58:14 -0700 The Pac-12 is facing a revenue hit of at least $1 million per school from the cancellation of its men’s basketball tournament and March Madness, although the full extent of the damage won’t be known for weeks. Full Article Cougar Basketball Cougars Huskies Husky Basketball Husky Football NCAA Tournament Pac-12 Sports
commissioner Pac-12 commissioner Larry Scott discusses conference’s financial hit and ‘concern and anxiety’ over athletes because of coronavirus By www.seattletimes.com Published On :: Tue, 31 Mar 2020 09:58:14 -0700 The Pac-12 is facing a revenue hit of at least $1 million per school from the cancellation of its men’s basketball tournament and March Madness, although the full extent of the damage won’t be known for weeks. Full Article Cougar Basketball Cougars Huskies Husky Basketball Husky Football NCAA Tournament Pac-12 Sports
commissioner Craig Peacock could still face police charges over $500k rort as WA trade commissioner to Japan By www.abc.net.au Published On :: Mon, 04 Nov 2019 20:30:00 +1100 WA Police are forced to apologise after saying Craig Peacock, who double-dipped on his taxpayer-funded allowance to enrich himself and benefit friends including two MPs, would not face criminal charges. Full Article ABC Radio Perth perth Government and Politics:All:All Government and Politics:Foreign Affairs:All Government and Politics:States and Territories:All Law Crime and Justice:Corruption:All Australia:WA:All Australia:WA:Perth 6000
commissioner Craig Peacock soapland rort probe not over as Police Commissioner Chris Dawson says officers will visit Japan By www.abc.net.au Published On :: Wed, 06 Nov 2019 14:35:00 +1100 A team of WA Police officers will be deployed to Japan as part of a revived investigation into former trade commissioner Craig Peacock, accused of misusing his position to pocket $540,000 in taxpayer funds. Full Article ABC Radio Perth perth Business Economics and Finance:International Aid and Trade:All Government and Politics:All:All Law Crime and Justice:Fraud and Corporate Crime:All Australia:WA:All Australia:WA:Perth 6000
commissioner Indigenous over-represented in suicide rates: Mental Health Commissioner By www.abc.net.au Published On :: Mon, 03 Feb 2014 17:47:00 +1100 The outgoing Mental Health Commissioner says the state's Indigenous population is over-represented in the suicide rate. Full Article ABC South Coast southcoast kimberley southwestwa wheatbelt goldfields northwestwa perth Health:Mental Health:All Australia:WA:Albany 6330 Australia:WA:Broome 6725 Australia:WA:Bunbury 6230 Australia:WA:Geraldton 6530 Australia:WA:Kalgoorlie 6430 Australia:WA:Karratha 6714 Australia:WA:Perth 6000
commissioner 'Rebounding and recovering': Last day for RFS Commissioner Shane Fitzsimmons as he moves into new role By www.abc.net.au Published On :: Thu, 30 Apr 2020 05:21:58 +1000 After spearheading the fight to combat the summer's devastating bushfires, NSW RFS Commissioner Shane Fitzsimmons leaves his job today and says his new role will take on the bushfire recovery efforts. Full Article Fires Disasters and Accidents Emergency Incidents State Parliament Government and Politics
commissioner Victoria Police Assistant Commissioner Chris O'Neill bashed at Toorak's Heyington train station By www.abc.net.au Published On :: Tue, 18 Jun 2019 00:08:00 +1000 Police charge two brothers, aged 18 and 20, over an unprovoked attack on an off-duty senior Victorian police officer near a Melbourne train station. Full Article ABC Local melbourne Law Crime and Justice:All:All Law Crime and Justice:Crime:All Law Crime and Justice:Crime:Assault Law Crime and Justice:Police:All Australia:VIC:All Australia:VIC:Melbourne 3000 Australia:VIC:Toorak 3142
commissioner Victoria Police Assistant Commissioner Luke Cornelius apologises for botched raid By www.abc.net.au Published On :: Mon, 13 May 2019 12:47:00 +1000 Full Article ABC Local melbourne Law Crime and Justice:Police:All Australia:VIC:Fitzroy 3065
commissioner Video of SA Police officer hitting wombat with rocks is 'abhorrent' and 'detestable', Commissioner says By www.abc.net.au Published On :: Fri, 04 Oct 2019 00:33:00 +1000 South Australia Police are investigating a video that appears to show an off-duty officer badly injuring or killing a wombat by throwing rocks at it, but an Aboriginal elder says it is a local hunting practice. Full Article ABC Eyre Peninsula and West Coast adelaide eyre Community and Society:Indigenous (Aboriginal and Torres Strait Islander):All Community and Society:Indigenous (Aboriginal and Torres Strait Islander):Indigenous Culture Community and Society:Indigenous (Aboriginal and Torres Strait Islander):Indigenous Protocols Government and Politics:Indigenous Policy:All Human Interest:Animals:All Law Crime and Justice:All:All Law Crime and Justice:Animal Welfare:All Law Crime and Justice:Crime:All Law Crime and Justice:Police:All Australia:All:All Australia:SA:Adelaide 5000 Australia:SA:All Australia:SA:Flaxley 5153 Australia:SA:Port Lincoln 5606 Australia:SA:Yalata 5690
commissioner Productivity Commissioner Jane Doolan discusses the draft water report By www.abc.net.au Published On :: Fri, 15 Sep 2017 06:21:00 +1000 Full Article ABC Local canberra Business Economics and Finance:Environmentally Sustainable Business:All Environment:Environmental Impact:All Environment:Environmental Management:All Environment:Environmental Policy:All Environment:Rivers:All Environment:Rivers:Murray-Darling Basin Environment:Water:All Environment:Water Management:All Environment:Water Supply:All Government and Politics:Federal - State Issues:All Government and Politics:Federal Government:All Rural:Agribusiness:All Rural:Agricultural Policy:All Rural:Irrigation:All Australia:ACT:Parliament House 2600
commissioner Acting Assistant Commissioner Clive Rust spoke to the media in Wodonga By www.abc.net.au Published On :: Wed, 12 Jun 2019 23:14:00 +1000 Full Article ABC Goulburn Murray goulburnmurray Law Crime and Justice:Crime:All Law Crime and Justice:Police:All Australia:NSW:Albury 2640 Australia:VIC:Barnawartha 3688 Australia:VIC:Wodonga 3690
commissioner New NT police commissioner Jamie Chalker flags focus on 'respectful' remote policing By www.abc.net.au Published On :: Thu, 31 Oct 2019 16:31:00 +1100 The Northern Territory's incoming police commissioner, Jamie Chalker, wants more officers to work in remote communities and develop respectful relationships with elders. Full Article ABC Radio Darwin darwin Community and Society:Regional:All Law Crime and Justice:Laws:All Law Crime and Justice:Police:All Australia:NT:All Australia:NT:Darwin 0800
commissioner Bushfire in Gold Coast hinterland could have been act of arson, Police Commissioner says By www.abc.net.au Published On :: Sun, 15 Sep 2019 14:31:00 +1000 A large bushfire that has claimed 11 properties in the Gold Coast hinterland as well as historic Binna Burra Lodge could have been deliberately lit, Queensland's Police Commissioner Katarina Carroll says. Full Article ABC Gold Coast southqld goldcoast brisbane Disasters and Accidents:All:All Disasters and Accidents:Emergency Incidents:All Disasters and Accidents:Emergency Planning:All Disasters and Accidents:Fires:All Disasters and Accidents:Fires:Bushfire Australia:All:All Australia:QLD:All Australia:QLD:Applethorpe 4378 Australia:QLD:Beechmont 4211 Australia:QLD:Brisbane 4000 Australia:QLD:Lamington National Park 4275 Australia:QLD:Southport 4215 Australia:QLD:Stanthorpe 4380 Australia:QLD:Toowoomba 4350
commissioner Report: Trump tells sports commissioners NFL season should start on time By www.thescore.com Published On :: Sat, 04 Apr 2020 20:44:27 +0000 Full Article
commissioner Estate of Petter v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2011-08-04T08:00:00+00:00 (United States Ninth Circuit) - In a dispute involving the scope of Treasury Regulation section 25.2522(c)-3(b)(1) and arising from the transfer of membership units in an LLC partly as a gift and partly by sale to two trusts with simultaneous gifts of LLC units to two charitable foundations under a reallocation clause, judgment of the trial court is affirmed where Section 25.2522(c)-3(b)(1), upon trigger of the reallocation clause, does not bar a charitable deduction equal to the value of the additional units the foundations will receive. Full Article Civil Procedure Corporation & Enterprise Law Probate Trusts & Estates Tax Law Tax-exempt Organizations
commissioner George v. Commissioner of IRS By feeds.findlaw.com Published On :: 2016-09-13T08:00:00+00:00 (United States First Circuit) - In an appeal of a tax court decision affirming a determination by the Commissioner of the Internal Revenue Service (IRS) that he owed $3.790 million in income taxes and penalties on $5.65 million in bank deposits petitioner made and interest earned from 1995 to 2002, the tax court determination is affirmed over petitioner's contentions that these deposits were not his taxable personal income but the program income of a social welfare organization that had tax-exempt status pursuant to section 501(c)(4) of the Internal Revenue Code, 26 U.S.C. section 501(c), where an organization distinct from petitioner did not exist during the applicable tax years. Full Article Tax-exempt Organizations Tax Law
commissioner CFL commissioner: 'Our most likely scenario is no season' By www.thescore.com Published On :: Thu, 07 May 2020 22:45:29 +0000 Full Article
commissioner Slone v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-07-24T08:00:00+00:00 (United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS. Full Article Corporation & Enterprise Law Tax Law Corp. Governance
commissioner Exelon Corp. v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-10-03T08:00:00+00:00 (United States Seventh Circuit) - Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and also for $87 million in accuracy-related penalties. Full Article Tax Law
commissioner Tricarichi v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-11-13T08:00:00+00:00 (United States Ninth Circuit) - Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction. Full Article Tax Law
commissioner Rogers v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-11-19T08:00:00+00:00 (United States Seventh Circuit) - Affirmed the Tax Court's finding that a woman did not qualify for innocent spouse relief, in a case involving a married couple's deficient joint federal income tax return. Full Article Tax Law
commissioner Benenson v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-12-14T08:00:00+00:00 (United States Second Circuit) - Held that a husband and wife were not liable for a 2008 tax deficiency. The IRS had applied the substance‐over‐form doctrine to recharacterize various lawful tax‐avoiding transactions as tax‐generating events for the taxpayers, their adult sons, a family trust, and a family‐controlled corporation. Reversed the tax court. Full Article Tax Law
commissioner Sugarloaf Fund, LLC v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2018-12-21T08:00:00+00:00 (United States Seventh Circuit) - Held that a tax shelter reflected an abusive sham. Affirmed the Tax Court's judgment and imposition of penalties. Full Article Tax Law
commissioner Dieringer v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2019-03-12T08:00:00+00:00 (United States Ninth Circuit) - Affirmed the Tax Court's decision that a decedent's estate had overstated the amount of a charitable deduction and thus received a large tax windfall. Also affirmed the imposition of an accuracy-related penalty. Full Article Tax Law Probate Trusts & Estates
commissioner Borenstein v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2019-04-02T08:00:00+00:00 (United States Second Circuit) - Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court. Full Article Tax Law
commissioner Altera Corp. v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2019-06-07T08:00:00+00:00 (United States Ninth Circuit) - Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court. Full Article Tax Law Labor & Employment Law
commissioner Myers v. Commissioner of Internal Revenue Service By feeds.findlaw.com Published On :: 2019-07-02T08:00:00+00:00 (United States DC Circuit) - Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although his application was untimely the filing period was not jurisdictional and is subject to equitable tolling. Full Article Tax Law Civil Procedure
commissioner Seaview Trading, LLC v. Commissioner of Internal Revenue By feeds.findlaw.com Published On :: 2017-06-07T08:00:00+00:00 (United States Ninth Circuit) - In a petition challenging a notice of Final Partnership Administrative Adjustment, the Tax Court’s dismissal, for lack of jurisdiction, is affirmed where: 1) because plaintiff contended that his business entity was a small partnership not subject to the audit procedures under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. section 6231(a)(9), such that the small-partnership exception under section 6231 does not apply and the partnership is therefore subject to the TEFRA audit procedures; 2) resolution of this question iss inextricably intertwined with the contention that plaintiff had standing to file a petition for readjustment of partnership items on behalf of his purported small partnership; and 3) as to standing, because a party other than plaintiff's entity's tax matters partner filed a petition for readjustment of partnership items after the partnership had timely done the same, the Tax Court lacked jurisdiction under 26 U.S.C. section 6226. Full Article Tax Law Corporation & Enterprise Law