Desabato V. US Summary

United States v. Lopez was a landmark case, being the first United States Supreme Court case, since the New Deal, to set limits on Congress’s power under the Commerce Clause of the United State Constitution. United States v. Lopez dealt with a previous decision made by the Supreme Court called the “Gun-Free Schools Zone Act of 1990,” and whether this act was constitutional. In other words, is Congress given the power by the Constitution to regulate guns in schools under the Commerce Clause?

The appellants complain that the tax court fail to apply debt-equity principles. The secondary inquiry cannot be reached unless the first question concerning whether an economic

This is a case involving Mrs. Lomanno and her husband Mr. Lomanno. Mrs. Lomanno, who is the petitioner, filed a case contesting her liability for deficiencies or additions of tax for the year 1987 and 1988. The petitioner started working in the 1986 as a dietetic director at Kaiser Hospitals and later that year after Kaiser ceased operations worked for a nursing home as Director of Dieticians. In the year 1987, she started working as a sales representative for Practor-Care, Inc. she was in charge of marketing nutrition and food computer software to institutions in Ohio, Kentucky, Michigan and part of Pennsylvania, she ceased working in 1987 due to a difficult pregnancy she did not return to work. In the year 1987 her

Adrian is a salesperson who represents several wholesale companies. On January 2, 2008, she received by mail a commission check from Ace Distributors in the amount of $10,000 that was dated December 31, 2007. Adrian is concerned about the year in which the amount of $10,000 is taxable. Although the check is dated 2007, she contends that it would have been unreasonable for her to drive 100 miles (one way) to the Ace offices on the eve of a holiday to collect her check. Further, Adrian maintains that even if she had made the trip to collect the check, by the time she returned home, the bank would have closed and she could not have deposited the check until January.

Parties to the Case, Facts of the Case, and Business Reasons for the Dispute (30 points)

To properly understand the events a chronological descripcion of the litigation is to be provided.

Richard, a resident of Raleigh, NC, files a lawsuit against Brad, who lives in Durham, NC. Richard files his action in North Carolina state trial court.

Issues: Throughout the trail process on behalf of the court the inquiry for exceptions to the charge inaccuracy developed regarding instructions. The appellant was seeking a claim based of the defense of his

D.A case between a citizen from Maine and a citizen from Rhode Island, where the claim is more than $75,000.

Procedural History: Appellants filed suit in U.S. District Court which ruled that the Appellants Constitutional rights were violated. Officials from both Burlington and Essex County Appealed

3) On what basis could County argue that it is conforming with the criterion at 1715(3)? On what basis could the state agency argue that County's application in nonconforming with the criterion? In your opinion, which side has the more persuasive argument? Why?

The International Regulatory Services (IRS), is charged with the responsibility of administering and governing the USA federal regulations related to taxation. However, the US tax regulatory board is presently facing several issues that undermine the effectiveness of the relevant tax laws. The main aim of this paper is to discuss the IRS ethical issues and explain how to avoid them from an ethical and government point of view.

U.S. v Salerno (1987) established that there is not absolute right to have bail set. Salerno argued that the 1984 Bail Reform Act violated his 5th amendment due process rights. the 1984 Bail Reform Act allowed federal courts to detain arrestees prior to court if the government could prove that individual was potentially dangerous to other people in the community. In Selarno's case, he was connected to a crime family and had ties to crime. The court held that the act was constitutional because pre-trial detention could be the only potential solution to a pressing societal

The first step under Trevino and Nelson is to gather the facts. In this case, the manager was not aware of or chose to ignore the facts surrounding the Italian tax system. The knowledge that the bank had with respect to the Italian tax system was therefore incomplete. The facts in this case included the mores surrounding the Italian system of tax collection and negotiation. The manager was informed that it would be advisable to declare a low amount of income and was subsequently informed of the need to hire a commercialista to handle the negotiations. The manager failed to heed this advice, in particular because he thought that these practices were unethical. The manager should have gathered the facts with respect to the mores and customs of the Italian tax collection system.

c) Tax Rate: Use of a tax rate derived from the summation of state and statutory taxes instead of the firm's marginal tax rate