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Chapter 3 the united states constitution
Chapter 3 the united states constitution
Articles 1-7 of the Constitution
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Murray reported his employer to the Environmental Protection Agency claiming his employer had been illegally dumping chemicals into a river. Murray’s employer fired him and intentionally attempted to prevent Murray from attaining another job. Murray retaliated by suing his former employer. Murray claimed that his reputation was damaged and he won the lawsuit. Murray received an award for “damages to his personal and professional reputation and for his mental suffering.” Murray makes an argument stating this award is a recovery of his human capital, and a recovery of capital is not income. Will this amount be taxable? I have decided that Murray’s award is taxable. The amount he received is not on account for personal physical injuries or physical sickness. Therefore, recovering his human capital is still taxable by the Internal Revenue Service. …show more content…
First, I looked at the Murphy vs.
IRS case. Murphy claimed that she should not be taxed on compensatory damages from emotional distress and loss of reputation. The court rejected all arguments Murphy made. § 104(a)(2) the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness. The amount Murray received is not classified as an amount received for personal physical injuries. Second, Murphy claims taxing her on her award is in violation of Article 1, Section 9 of the constitution. On July 3rd, 2007 the courts concluded the amount is taxable under Article 1, Section 8 of the constitution. Third, Murphy claims her award is not defined as her income under §61 of the IRC. §61 of the IRC “gross income means all income from whatever source derived.” The courts interpreted the section broadly to extend to all economic gains not otherwise exempted. Compensatory damages are not exempt and therefore is
taxable.
While the widely exposed and discussed trials of WorldCom's and Tyco's top executives were all over the media, one of the most interesting cases of securities fraud was happening without any public acknowledgement.
The case of Sabina Loving, et al. v. Internal Revenue Service, et al. was originally filed on March 13, 2012 by three independent tax preparers. Sabina Loving of Chicago, IL; John Gambino of Hoboken, NJ; and Elmer Kilian of Eagle, WI. alleged that the IRS had over-stepped its authority when they required tax preparers be licensed. According to Kimberly Stanley J.D., LL.M., “about 40 percent of paid return preparers are attorneys, CPAs, or enrolled agents, the remaining 60 percent have no professional credential or license at all” (Stanley, “Loving v. IRS and Tax Return Preparer Regulations”). Many of these preparers have been in business for decades and had a legitimate dispute against the certification requirements. In 2012, the
The Case of Arizona v. Hicks took place in 1986; the case was decided in 1987. It began on April 18th 1984, with a bullet that was shot through the floor in Hick’s apartment; it had injured a man in the room below him. An investigation took place. Officers were called to the scene. They entered Mr. Hicks’ apartment and discovered three weapons and a black stocking mask.
The conviction of guilty offenders when adhering to the guidelines of the NSW criminal trial process is not difficult based on the presumption of innocence. However, due to features of the criminal trial process, established by the adversarial system of trial, cases can often involve copious amounts of time and money, particularly evident in the case of R vs Rogerson and McNamara where factors such as time and money are demonstrated to be in excess. In addition, characteristics of the adversarial system such as plea bargaining has the power to hinder convictions due to the accused having the authority to hire experienced and expensive lawyers to argue their case, hence maintaining their innocence.
Stuart v. Nappi was class lawsuit Stuart’s mother filed against school personnel and the Danbury Board of Education because she claimed that her daughter was not receiving the rights granted in the Individuals with Disabilities Act (IDEA). Kathy Stuart was a student at Danbury High School in Connecticut with serious emotional, behavior, and academic difficulties. She was suppose to be in special education classes, but for some reason she hardly ever attended them. Kathy was involved in a school-wide disturbance. As a result of her complicity in these disturbances, she received a ten-day disciplinary suspension and was scheduled to appear at a disciplinary hearing. The Superintendent of Danbury Schools recommended to the Danbury Board of Education
The duties of a police officer are to ensure that there is maintenance of public peace and order. In order to perform their duties and obligations they require certain powers, authority in order to perform their duties and this extends the power to arrest. This paper focuses on the decision of the court in DPP v Carr, the amendments on Law Enforcement (Powers and Responsibilities) Act (LEPRA) section 99 and a critical evaluation of statements made by Sentas and Cowdery.
Do you know that notifying your fellow Americans of their constitutional rights was a Federal crime? Well it was during World War One (WWI). In the case Schenck v. the United States, schenck tried to remind his fellow Americans of their constitutional rights and also let them know that the draft was being used as a form of militarized slavery. This case contained men who his right was taken away after he tried to get the military draftees to fight against the draft. However Congress took his right of speech away when it was arrested and convicted of violating the Espionage Act of 1917. This was the time the WWI one had broken out, the government need men to fight. They were short staffed for that to work and they need man to fight this war so the military started selecting citizen randomly to draft. Schenck fought against this draft saying this in a way it was like slavery.
Liability in restitution with disgorgement of profit is an alternative to liability for contract damages measured by injury to the promisee.” (2011)
The students' families were awarded approximately $63,000 per victim and the defendants agreed to state for the record that they regretted their actions.” This award
In the article, What Is a Life Worth? by Amanda Ripley, she explains that compensation was given to families of the 911 tragedy to reimburse them of their loss, so that they can maintain their lifestyle. For instance, “Congress created the fund as a safety net for the victims’ families to ensure that they maintain something resembling their current standard of living” (Ripley 76). Economically speaking, all lives are not equal because of where a person stands financially. People who are more successful and have a higher income, should receive a higher amount when being compensated. For example, a stockbrokers family should receive more than the amount of a dishwashers family because of the difference in their incomes. Amanda Ripley describes the system and how the compensation calculus works when she says, “First, the government will estimate how much a victim would have earned over his or her lifetime had the planes never crashed... To estimate this amount, each family was handed an easy-to-read chart on the way into the meeting: Find your loved one’s age and income and follow your finger to the lucky number. Note that the lifetime earnings have been boosted by a flat $250,000 for “pain and suffering”―noneconomic losses, they are called. Tack on an extra $50,000 in pain and suffering for a spouse and for each child.” (Ripley 75). Compensation is cruel but it is not trying to put a value on someone’s life, it’s simply
Many states have implemented no limit on the award given on the victim if he wins the case and the total sum to be given is dependent on the decision of the jury. However, the state of Florida implements caps on the amount of award to be given. Non-economic damages ranges from $500,00...
The player has to pay $200 or 10% of his wealth when he falls in the income tax field. If he wants to pay $200 it should be done before calculating his wealth.
As stated by Jamelle Bouie from the Slate “The case for reparations, in short, is
The U.S court system has numerous cases in it, they range from multi million dollar cases (including the bank crisis, or the car business for example) to less severe cases called torts. A tort is a legal term defined as “ A wrongful act that does not include breach of contract. This offense damages the injured parties property or reputation, leaving that party able to gain compensation.” (Dictionary.com) The book The King of Torts is about a man named Clay Carter. He has a stable job, it doesn’t pay as much as he wishes. He in the scheme of one week goes from making $100,000 a year to making $5,000,000 in one case. This is all because he filed something called a mass tort (also known as a class tort).
In the article, “What is a Life Worth,” by Amanda Ripley, the families of the tragic 9/11 incident were economically compensated for the loss of their loved ones. This calculation was determined by the income the person had been receiving prior to the tragedy. The goal of the government monetary compensation was to provide a more stabled economic situation for the families that depended on these people for the majority income. Ripley interviews a colourful array of people, all of whom had different opinions, especially those who were outraged by the amount they received. Needless to say, the vast majority blamed the government for an unequal and unjust way of going about the distribution of money, bringing in the actual value of life, rather than the financial compensation. For example, a woman who was killed in the pentagon left no dependants and therefore her parents were eligible for money. Her ...