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27 Mar 2012, 6:31 am by Stanley D. Baum
The eligible, other certain trusts are generally: (1) those which are treated as owned by an individual (sections 1361(c)(2)(A) and (d) of the Code), that is, grantor trusts, or (2) those which are qualified subchapter S trusts (sections 1361(c)(2)(A) and (d) of the Code).The Court ruled that the Roth IRA is not one of the types of shareholders that a Sub S corporation could have under those Code provisions. [read post]
28 Aug 2018, 1:20 pm
Techsplosion, Inc., 261 F.3d 1188, 1193 (11th Cir. 2001) (quoting Tally-Ho, Inc. v. [read post]
25 May 2010, 4:16 am
Employee's dismissal for not taking scheduled lunch breaks held disqualifying misconduct for the purposes of qualifying for UI benefitsGil v Commissioner of Labor, 2010 NY Slip Op 04312, decided on May 20, 2010, Appellate Division, Third DepartmentThe Appellate Division confirmed a determination by the Unemployment Insurance Appeals Board denying benefits to Teresa D. [read post]
30 Nov 2022, 3:27 am
Briefs and other papers for each case may be found at TTABVUE via the links provided.December 1, 2022 - 1 PM: Eden Foods, Inc. v. [read post]
9 Jan 2009, 3:33 am
ZDNet has a review of MacHEADS:Prominent sex blogger and renowned Apple fangirl Violet Blue declares passionately that she'd never sleep with a Windows user. [read post]