Tax Case

In order to deduct her moving expenses, she must meet certain conditions outlined in Reg. 1.217-2 (c). Helen meets the first two requirements (relevance to work test and distance test) without any issue. The third requirement has not yet been met yet though. This requirement is a minimum period of employment. Since she is a full-time employee, she must work full-time in this general location for at least 39 weeks during the 12 month period after the move. This does not mean she is not required to remain employed at her current place of work to meet this test. Even though she does not meet this requirement yet, she can deduct these expenses on the current years return or the year the reimbursement is paid to her by her employer. If she recognizes the expenses on this year’s return and does not end up meeting the requirement, she will have to include the deductions she took on this year’s return in next year’s gross income.

I appreciate the opportunity to advise you regarding the tax treatment for your loss of $25,406 in 2015 from your dog breeding activities. I understand that you decided to start breeding purebred terriers to keep yourself busy after your divorce with your husband in January. There are two possible ways to treat the loss under rulings in the Internal Revenue Code. One option is to treat your dog breeding activity as a business and deduct the losses on Schedule C, Profit or Loss from Business, of your individual income tax return. The second option is to treat your dog breeding as an activity not engaged in for profit, which does not allow you to deduct the

There have been many complaints and theories of how the Supreme Court has a tendency to act as a "supra-legislature" (Woll 153). It is proposed that the Supreme Court takes the

This leads to “inevitable bias being introduced into our political and legal cultures” (Dyzenhaus, Moreau, and Ripstein 544). Because these judges are coming from similar backgrounds, they share perspectives that consequently lead to the suppression of those whose interests are not “adequately recognized or supported by the dominant, mainstream ideologies” (Dyzenhaus, Moreau, and Ripstein 544). It is not hard to understand why some fear a Charter that is so hard to change is violating the principles of democracy. Judges, in no sense, are in the position of moral authority nor are they experts in areas typically concerned with by the government (Dyzenhaus, Moreau, and Ripstein 543). The judiciary is the epitome of contrasting notions when it comes to self-governing, the heart of democracy. Allowing unelected judges to overrule decisions of legislators is problematic for all of society and represents the abandonment of self-government (Dyzenhaus, Moreau, and Ripstein 541).

Undoubtedly, the aim of the amendment which created Article 121(1A) was in many ways to avoid in the future for any conflict between the decisions of the civil courts and the Syariah courts. However, it turns to have caused even more uncertainty, conflict and confusion in our legal system than ever was the case.

The framers of the constitution were purposefully vague in the wording of many articles throughout the constitution. As a significant portion of the constitution’s framers were themselves lawyers, I believe this deliberate vagueness was an effort to prevent the spirit of the document from becoming lost in the semantics of verbatim analysis so often favored by barristers and politicians. This necessitates that we look at other works of the time to help us in interpreting the framers intent. To these ends constitutional scholars, the federal courts and laymen alike have relied heavily on the Federalist Papers for additional insight

Here, McHugh J suggests the basis of constitutional interpretation lies within the “natural meaning of its text, read in the light of its history.” This particular assertion also finds further support in Victoria v Commonwealth where the scope of “the external affairs power” was established via historical references regarding 19th century treaty execution in Australia. Taking such obiter’s into account, it appears the ‘Race Power’ encompasses a more beneficial role - yet, the literalist approach opposes such. Consisting of those who are hesitant to progress outside of the confines of the Constitution, as they believe it should be “interpreted…according to [the words] natural sense and in documentary context,” literalists struggle to comprehend the requirement of Historical reference in such vague sections like that of section 51 (xxvi). Here, the Engineers’ Case acts as further evidence of the High Court’s tendency to negate the use of theoretical analysis via the suggestion that

Clifford Company is a large corporation located at 896 Western Avenue, College Park, MD 201742. The company is interested in making a property distribution to its shareholders as dividends. Ms. Shire you have questions about how this would affect the company tax preparation and would like our recommendation on the best method available for the company.

First, the payment must be paid in connection with creating a business. Within the past year you have incurred several expenses in connection with starting the business: (1) $1,000 of your own money as a down payment on the truck; (2) a $49,000 loan for the truck; (3) $750 for the lemonade maker; and (4) $1,500 on lemons, sugar, and boba tea.

I have prepared the amended sales tax return to claim the tax paid on purchase of boxes in the past there years. The total taxes paid on the purchase of boxes from November 2013 through June 2016 were $42,178.84. The expected tax refund from amended sales tax return for the period is $6,896.00.

Reduction in the fares will result in a reduction in the revenue derived from the sale of the tickets. However, a reduction in the fares leads to an increase in demand thus selling many tickets. The quantity effect is the additional revenue derived from the increased sale of tickets due to the lower price (Raciborski, & Weil, 2014).On the other hand, price effect is as a result of the loss in revenue on the sale of the tickets. The highest downloads is 15. This is the highest quantity that can be sold. Bob would, therefore, charge $0. The highest revenue is $24. In this case, Bill would charge $4 and the number of downloads would be 6. At the profit maximization point, the marginal cost must be less than the marginal revenue (Mankiw, 2014). The marginal cost is $4. In this case, Ben would charge $6 since the marginal revenue is $5 which is greater than the marginal revenue of $4. He would, therefore, sell 3 downloads. A price that is equivalent to the marginal cost is the efficient price. Brad would, therefore, charge $4 which is equivalent to the marginal cost. Brad would sell 6 downloads. The monopolist should charge a price of 0.80 which is equivalent to the production of 5,000 kWh. The above triangle represents the deadweight loss.

The power to strike down Acts of Parliament is defined as the power to declare legislation invalid because it is unconstitutional. This paper will critically assess sections 3 and 4 of the HRA 1998 by defining them, reviewing case law surrounding their use, and by evaluating the powers that they give to the judiciary. By doing so, it will demonstrate that section 3 gives judges powers that are not significantly different from the power to strike down Acts of Parliament, whereas section 4 does not.

Some judges in their obiter dicta have declared their inclination to disregard the Parliament’s legislative objectives, and therefore limit parliamentary sovereignty if the rule of law is vulnerable or if the circumstances demand “a principle established on a different hypothesis of constitutionalism” . They have also suggested that, while the British Constitution is dominated by parliamentary sovereignty, “The rule of law enforced by the courts is the ultimate controlling factor on which our constitution is based” . This represents a possibility of stretching the dominance of the rule of law in constitutional law so that it becomes more powerful than parliamentary sovereignty in the British Constitution .

Sales tax is one of the most conversed topics and in the national spotlight frequently. States have been struggling to gain a hold on internet sales and the related tax liabilities. Sales tax policy is an intriguing subject and the current internet revolution is pushing discussion of sales taxes to the forefront. This has caused a high level of distress held by business leaders, bureaucrats, and politicians in the field of sales tax. The current goal and focus on sales tax policy is that a more rational sales tax compliance environment can be developed.

Though it may not be open to a State legislature to make provision for the recovery of an amount which is not a tax under Entry 54 of List II in a law made for that purpose, it would still be open to the legislature to provide for paying over all the amounts collected by way of tax by persons, even though they really are not exigible as tax, as part of the incidental and