Washington and Lee Law Review, Volume 41School of Law, Washington and Lee University, 1984 - Electronic journals |
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Page 1511
... held that merely offering the property for rent or sale also can convert residential property into property that the taxpayer holds for the production of income . See Briley v . United States , 189 F. Supp . 510 , 515 ( N.D. Ohio 1961 ) ...
... held that merely offering the property for rent or sale also can convert residential property into property that the taxpayer holds for the production of income . See Briley v . United States , 189 F. Supp . 510 , 515 ( N.D. Ohio 1961 ) ...
Page 1516
... held for the production of income under section 212.30 To establish conversion the taxpayer must show that he used the residential property in an activity engaged in for profit . " Courts generally have held that the rental of a former ...
... held for the production of income under section 212.30 To establish conversion the taxpayer must show that he used the residential property in an activity engaged in for profit . " Courts generally have held that the rental of a former ...
Page 1521
... held that the Bolarises rightfully deferred recogni- tion of the gain from the sale of the old residence pursuant to section 1034.61 While the IRS did not contend seriously that section 1034 did not apply to the gain , the IRS argued ...
... held that the Bolarises rightfully deferred recogni- tion of the gain from the sale of the old residence pursuant to section 1034.61 While the IRS did not contend seriously that section 1034 did not apply to the gain , the IRS argued ...
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2d Cir 5th Cir accompanying text discussion alleged amendment antitrust apply arbitration attorney bank securities broker-dealers buyout transactions cert CFTC claim clause Commission commodities compensation order conduct Cong constitutional contract Corp corporate court held dealer decision defendant's denied determining district court E.F. Hutton election enforcement equitable tolling doctrine Exchange Act extraterritorial fair federal courts federal securities laws fifth amendment futures contracts Glass-Steagall Act infra notes insider trading investment investors issue jurisdiction legislative history LHWCA limitations period litigation longshoreman Merrill Lynch minority shareholders NASD NLRA NLRB organized crime OSHRC party patent plaintiff pro-union employee protection purchase reasonable regulation rental requires RICO right of action scienter Second Circuit section 10(b securities activities Sess standard of liability statute statutory superseniority Supp supra note Supreme Court taxpayer tender offer third-party defendant tion Transfer Binder Turkette union United violation Virginia CPR