Matt Bennett Ledbetter V Goodyear
•Download as PPT, PDF•
1 like•830 views
Lilly Ledbetter filed a pay discrimination lawsuit against Goodyear Tire after discovering through an anonymous note that she was paid less than male employees doing the same job. The Supreme Court ruled in favor of Goodyear, finding Ledbetter had not filed her claim within the 180-day statute of limitations. However, Justice Ginsburg dissented, arguing the limitations period was too short given pay discrimination often occurs in small increments over time. In response, Democrats passed the Lilly Ledbetter Fair Pay Act of 2007 to reset the statute of limitations with each new paycheck affected by discrimination.
Report
Share
Report
Share
![What Happened? ,[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
Recommended
Lilly Ledbetter Fair Pay Act
Learn the ins and outs of fair pay and don't get caught with lawsuits or government fines.
Planning to Avoid the New Medicare Tax & Other 2013 Tax Increases
Information on all of the new tax increases for 2013, including the new Medicare tax, and how it will affect you!
For more information, please visit us at www.givnerkaye.com
Crossing Borders: Primer On International Taxation For Individuals - June, 2013
Basic income and estate and gift tax rules for resident and non-resident aliens. Withholding. Returns to be filed. Pre-immigration planning. Residency for tax purposes. Expatriation - IRC Section 877A. How to hold real estate (inbound planning). Effectively connected income so as to be taxed at graduated rates. What does it mean to be engaged in a trade or business. Impact of treaties. Making the election to be taxed on a net income basis. Owning real estate through a foreign corporation, and handling the branch level taxes. IRS Forms 1120-F and 1040NR. FDAP: fixed,determinable and periodical income at 30%. Partnership might be required to withhold on foreign partner's share of gain on sale of real property under Section 1445 (USRPIs) and Section 1446 (partnerships). U.S. dividends paid to foreign subject to 30% under Sections 1441 and 1442. Treaties typically reduce the rate to 5% - 15%. Use W*-BEN. FIRPTA: the Foreign Investment in Real Property Tax Act treats gain from the sale of USRPI (United States real property interest) as if trade or business and gain as ECI (effectively connected income. Does not affect the character of the gain.
For more information, please visit us at www.givnerkaye.com
091813 ppaca slide deck flinchbaugh
SEK&Co, Strickler Agency and Capital Blue Cross Presented a Seminar on Affordable Care Act Compliance Issues for Employers and Individuals.
Running head Gender DiscriminationGender Discrimination.docx
Running head: Gender Discrimination
Gender Discrimination
Garry Bray Jr.
Personal and Organizational Ethics
Instructor Larry Baker
July 15 2019
Gender Discrimination
- 1 -
1
1. Running head: Gender
Discrimination
Very well done running
head/header and title page.
[Larry Baker]
Running head: Gender Discrimination
Discrimination is prejudicial treatment of different groups of people or things, especially on the
grounds of race, age, or sex. For this assignment I will briefly give a description on the case of Ledbetter
vs. Goodyear. Gender discrimination has been an issue in the past, present, and future with businesses but
laws are always developing to better end discrimination of any kind. These laws are holding companies
responsible and the reimbursement may be a hefty price. Lilly worked as a supervisor for Goodyear for
about 19 years. She eventually caught wind that she was making thousands less per year than her male
counter parts of the same position. Closer to her retirement she decided to file a sexual discrimination
case against Goodyear. She successfully sued Goodyear but the appeal was reversed by the Eleventh
Circuit and the Supreme Court, because the action was not filed within 180 days. A plaintiff can challenge
harassment as long as at least one of the acts that together created the hostile environment occurred within
the 180-day charge-filing period (Brake, Grossman, 2017). The company’s lack of compassion toward
Lilly Ledbetter were instrumental in such laws like the Ledbetter act and the Paycheck fairness bill.
Goodyear’s main goal was profit-making and self-satisfaction and not the interest of their
employees. One reason I say this is in the article of Ledbetter v. Goodyear Tire and Rubber Co it states
that even after Lilly Ledbetter won the case, the appeal was reversed because it was not filed within 180
days. Goodyear really was not trying to compensate Lilly Ledbetter for her discrimination law suit. This
was such an outrage that President Barack signed a bill called the Lilly Ledbetter Fair Pay Act to keep this
unjust act from happening to others. On July 20, 2010 President Obama issued a statement calling for
passage of the Paycheck Fairness bill (Furchtgott, 2010). Lilly Ledbetter will not be the first to face
discrimination nor will she be the last to face discrimination, she had to persevere working without the
payment that she was entitled for too long. She tried to rectify her entitlement in court just to be denied.
She may not have won the compensation but she made a stand against discrimination for all, not just
women. Deontological is the ethical theory that best supports my claims for this discussion on Lilly
- 2 -
1
2
3
4
5
6
7
1. Running head:
The running header should
end on the title page. Only the
header title should persist.
Please see the APA guide.
[Larry Baker]
2. For this assignment
The definition of
discrimination is no ...
EEOC Claim-Filing Limits Altered by Supreme Court
DC-based Howe & Russell and Ledbetter's attorney, said the decision - ultimately will not serve well the interests of anyone, employers and the [Equal Employment Opportunity Commission] included.
15 02-19 "C" Corporation Asset Sale - Martin Ice Cream and Bross: Personal Go...
The Problem of Sale of "C" Corporation - it is usually a sale of the assets. What is Personal Goodwill? What are the benefits? What are the characteristics? What happened in Martin Ice Cream to make personal goodwill so attractive? It was affirmed in Norwalk, but the taxpayer lost in Solomon and Howard. The 2014 Bross Trucking case affirmed that there is a pro-taxpayer approach as did the estate tax case of Adell. How do you do the planning for this? First, you must do it years in advance of a sale. You need to value the personal goodwill and document it.
Recommended
Lilly Ledbetter Fair Pay Act
Learn the ins and outs of fair pay and don't get caught with lawsuits or government fines.
Planning to Avoid the New Medicare Tax & Other 2013 Tax Increases
Information on all of the new tax increases for 2013, including the new Medicare tax, and how it will affect you!
For more information, please visit us at www.givnerkaye.com
Crossing Borders: Primer On International Taxation For Individuals - June, 2013
Basic income and estate and gift tax rules for resident and non-resident aliens. Withholding. Returns to be filed. Pre-immigration planning. Residency for tax purposes. Expatriation - IRC Section 877A. How to hold real estate (inbound planning). Effectively connected income so as to be taxed at graduated rates. What does it mean to be engaged in a trade or business. Impact of treaties. Making the election to be taxed on a net income basis. Owning real estate through a foreign corporation, and handling the branch level taxes. IRS Forms 1120-F and 1040NR. FDAP: fixed,determinable and periodical income at 30%. Partnership might be required to withhold on foreign partner's share of gain on sale of real property under Section 1445 (USRPIs) and Section 1446 (partnerships). U.S. dividends paid to foreign subject to 30% under Sections 1441 and 1442. Treaties typically reduce the rate to 5% - 15%. Use W*-BEN. FIRPTA: the Foreign Investment in Real Property Tax Act treats gain from the sale of USRPI (United States real property interest) as if trade or business and gain as ECI (effectively connected income. Does not affect the character of the gain.
For more information, please visit us at www.givnerkaye.com
091813 ppaca slide deck flinchbaugh
SEK&Co, Strickler Agency and Capital Blue Cross Presented a Seminar on Affordable Care Act Compliance Issues for Employers and Individuals.
Running head Gender DiscriminationGender Discrimination.docx
Running head: Gender Discrimination
Gender Discrimination
Garry Bray Jr.
Personal and Organizational Ethics
Instructor Larry Baker
July 15 2019
Gender Discrimination
- 1 -
1
1. Running head: Gender
Discrimination
Very well done running
head/header and title page.
[Larry Baker]
Running head: Gender Discrimination
Discrimination is prejudicial treatment of different groups of people or things, especially on the
grounds of race, age, or sex. For this assignment I will briefly give a description on the case of Ledbetter
vs. Goodyear. Gender discrimination has been an issue in the past, present, and future with businesses but
laws are always developing to better end discrimination of any kind. These laws are holding companies
responsible and the reimbursement may be a hefty price. Lilly worked as a supervisor for Goodyear for
about 19 years. She eventually caught wind that she was making thousands less per year than her male
counter parts of the same position. Closer to her retirement she decided to file a sexual discrimination
case against Goodyear. She successfully sued Goodyear but the appeal was reversed by the Eleventh
Circuit and the Supreme Court, because the action was not filed within 180 days. A plaintiff can challenge
harassment as long as at least one of the acts that together created the hostile environment occurred within
the 180-day charge-filing period (Brake, Grossman, 2017). The company’s lack of compassion toward
Lilly Ledbetter were instrumental in such laws like the Ledbetter act and the Paycheck fairness bill.
Goodyear’s main goal was profit-making and self-satisfaction and not the interest of their
employees. One reason I say this is in the article of Ledbetter v. Goodyear Tire and Rubber Co it states
that even after Lilly Ledbetter won the case, the appeal was reversed because it was not filed within 180
days. Goodyear really was not trying to compensate Lilly Ledbetter for her discrimination law suit. This
was such an outrage that President Barack signed a bill called the Lilly Ledbetter Fair Pay Act to keep this
unjust act from happening to others. On July 20, 2010 President Obama issued a statement calling for
passage of the Paycheck Fairness bill (Furchtgott, 2010). Lilly Ledbetter will not be the first to face
discrimination nor will she be the last to face discrimination, she had to persevere working without the
payment that she was entitled for too long. She tried to rectify her entitlement in court just to be denied.
She may not have won the compensation but she made a stand against discrimination for all, not just
women. Deontological is the ethical theory that best supports my claims for this discussion on Lilly
- 2 -
1
2
3
4
5
6
7
1. Running head:
The running header should
end on the title page. Only the
header title should persist.
Please see the APA guide.
[Larry Baker]
2. For this assignment
The definition of
discrimination is no ...
EEOC Claim-Filing Limits Altered by Supreme Court
DC-based Howe & Russell and Ledbetter's attorney, said the decision - ultimately will not serve well the interests of anyone, employers and the [Equal Employment Opportunity Commission] included.
15 02-19 "C" Corporation Asset Sale - Martin Ice Cream and Bross: Personal Go...
The Problem of Sale of "C" Corporation - it is usually a sale of the assets. What is Personal Goodwill? What are the benefits? What are the characteristics? What happened in Martin Ice Cream to make personal goodwill so attractive? It was affirmed in Norwalk, but the taxpayer lost in Solomon and Howard. The 2014 Bross Trucking case affirmed that there is a pro-taxpayer approach as did the estate tax case of Adell. How do you do the planning for this? First, you must do it years in advance of a sale. You need to value the personal goodwill and document it.
Recent Developments in Trade Secrets and Employee Mobility in the Workforce
Epstein Becker Green Webinar with Attorneys David J. Clark, J. William Cook, and Aime Dempsey - March 22, 2018.
Many businesses fear that their trade secrets and valued business relationships are at greater risk of attack by competitors – and even by their own employees. Do you know what it takes to protect those critical assets in the ever-changing world of trade secret and non-compete law?
Join Epstein Becker Green attorneys for a webinar as we take a look back into the impact we saw in 2017, discuss recent headlining cases, and provide insights into recent developments and expected trends in the evolving legal landscape of trade secrets and non-competition agreements.
Slides and more info: https://www.ebglaw.com/events/recent-developments-in-trade-secrets-and-employee-mobility-in-the-workforce-webinar/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
1 Research Module #3 Scenario. Roger and Peggy are.docx
1
Research Module #3
Scenario.
Roger and Peggy are husband and wife and resided in Wheat Ridge, Colorado. Roger is and has
been employed full-time as an airline pilot for United Airlines for approximately twenty-eight
years. Pursuant to regulations of the Federal Aviation Administration, he must retire upon
reaching his 60th birthday, which will occur in February of 2020.
The issue in this case arises out of Roger's investment in a restaurant in Aspen, Colorado, known
as "Dan Guarani’s Fiesta Roma Ristoranti." The restaurant was owned by a corporation named
"Dan Guarani's, Inc. (hereinafter referred to as "DGI"). Because of its location, the restaurant's
business was seasonal in nature and primarily served skiers who visited the popular recreational
area during the winter months. DGI was incorporated under the laws of the State of Colorado on
October 24, 2012. At the time of incorporation, the president and sole shareholder was Robert
Ryder. The original articles of incorporation did not include a plan for the issuance of Section
1244 stock.
Roger became involved in the business in or around 2014, in hopes of developing a
supplementary retirement income through the restaurant. Initially, his involvement consisted of
advancing money and visiting the restaurant once or twice a month in order to review the books
and records and to check generally on the operations of the business.
During 2014 and 2015, Roger made a number of cash advances to DGI and/or to Robert Ryder
personally for use in operating the restaurant. The dates of the advances, amounts and interest
rates are set forth below:
Date Amount Interest Rate
Jan 26, 2014 $20,000.00 12%
June 4, 2014 10,000.00 10%
Nov. 9, 2014 1,850.00 None stated
Dec. 29, 2014 10,000.00 None stated
Dec. 29, 2014 25,000.00 9.5%
Dec. 9, 2015 4,864.90 None stated
$71,714.90 Total Principal
Amount of Advances
All advances except the last one were evidenced by promissory notes of DGI. The first three
notes were also co-signed by Robert Ryder. The last advance was a direct payment by Roger to
the IRS for employment taxes owed by DGI.
2
On December 9, 2015, an agreement was entered into by Roger, DGI, and Robert Ryder in order
to settle litigation which was then pending between them (the exact nature of which is not
reflected in the record). As part of this agreement, all prior advances made by Roger to DGI
and/or Robert Ryder were consolidated and a new promissory note was executed. The total of the
advances made by petitioner to DGI and/or Robert Ryder as of the date of the agreement was
$71,714.90. Including accrued interest, the parties agreed upon a total liability of $80,821.87. A
new promissory note was executed for this amount, bearing an interest rate of 9.50% and
specifying that it was payable 30 days from December 9, 2015. The new note was signed by DGI
and Robert Ryder personally. The capital stock of D ...
Page 1 of 6 February 15, XXXX TAX FILE MEMORANDUM .docx
Page 1 of 6
February 15, XXXX
TAX FILE MEMORANDUM
From: Student
Subject: Ruben and Mary Gould
Engagement: Issues and Conclusions
One month ago, I received an email from Ruben Gould requesting tax assistance. His particular
questions concern the effect on shareholders and security holders in the assumption of liability in
organizations and reorganizations, as well as questions concerning the operation of Section (or
use § instead of writing Section but be consistent throughout memo) 357 of the IRC particularly
with respect to liabilities in excess of basis. His questions relate specifically to joint income tax
returns filed by Mr. Gould and his wife for 1977 and 1978. They were residents of the state of
New York during the taxable years in question.
FACTS
Mr. Gould and I have had several meetings and I have determined that the facts in this case are
as follows. Since the early 1950’s, Mr. Gould had been a sole proprietor operating under the
trade name of World Bolt Co (proprietorship). The proprietorship was a wholesale distributor
of a variety of metal fasteners. In January 1962, a New York corporation, World, Inc.
(World), was organized with Mr. Gould as the sole shareholder. World carried out a similar
business to the proprietorship, and Mr. Gould was the president and chief executive officer of
World.
Prior to January 1977, the proprietorship and World carried on operations from the same
location in New York City. They had separate books and records and filed separate Federal
income tax returns using the accrual basis of accounting and the calendar year accounting
period.
The proprietorship relied on a factor, Trefoil, to provide working capital for its operation.
Trefoil made loans to the proprietorship secured by a pledge of the proprietorship’s accounts
receivable. In late 1976, Trefoil refused to continue the existing arrangements. Trefoil insisted
that it would only continue financing the operation of the business if the proprietorship were
operated as a corporation, because the state of New York allowed Trefoil to charge a higher
interest rate to corporations. Mr. Gould instructed his attorney and accountant, Mr. Ketten, “to
do whatever was necessary for the proprietorship to become a corporation so that he could
continue operation.” (Lessinger v. Comm, 11/20/1985) Mr. Ketten and his associate dealt
directly with the bookkeeper of the proprietorship, concerning the necessary arrangements.
Mr. Gould was unaware of the details of the transaction. “It was determined that the
proprietorship and World would be consolidated as of January 1, 1977.” (Lessinger v. Comm,
11/20/1985(NOT an acceptable cite) (Cite all cases in good formsee references below and
Chapter 2 of the text)
Case 30 Student Name
Page 2 of 6
Appendix A of this memorandum shows the details of the balance sheet of the proprietorship
before the consolidation and the journal entry which complete.
Premium MEAN Stack Development Solutions for Modern Businesses
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Discover the innovative and creative projects that highlight my journey throu...
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Sustainability: Balancing the Environment, Equity & Economy
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
一比一原版加拿大渥太华大学毕业证（uottawa毕业证书）如何办理
一模一样【q/微:1954292140】【加拿大渥太华大学毕业证（uottawa毕业证书）成绩单Offer】【q/微:1954292140】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【q/微:1954292140】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【q/微:1954292140】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
More Related Content
Similar to Matt Bennett Ledbetter V Goodyear
Recent Developments in Trade Secrets and Employee Mobility in the Workforce
Epstein Becker Green Webinar with Attorneys David J. Clark, J. William Cook, and Aime Dempsey - March 22, 2018.
Many businesses fear that their trade secrets and valued business relationships are at greater risk of attack by competitors – and even by their own employees. Do you know what it takes to protect those critical assets in the ever-changing world of trade secret and non-compete law?
Join Epstein Becker Green attorneys for a webinar as we take a look back into the impact we saw in 2017, discuss recent headlining cases, and provide insights into recent developments and expected trends in the evolving legal landscape of trade secrets and non-competition agreements.
Slides and more info: https://www.ebglaw.com/events/recent-developments-in-trade-secrets-and-employee-mobility-in-the-workforce-webinar/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
1 Research Module #3 Scenario. Roger and Peggy are.docx
1
Research Module #3
Scenario.
Roger and Peggy are husband and wife and resided in Wheat Ridge, Colorado. Roger is and has
been employed full-time as an airline pilot for United Airlines for approximately twenty-eight
years. Pursuant to regulations of the Federal Aviation Administration, he must retire upon
reaching his 60th birthday, which will occur in February of 2020.
The issue in this case arises out of Roger's investment in a restaurant in Aspen, Colorado, known
as "Dan Guarani’s Fiesta Roma Ristoranti." The restaurant was owned by a corporation named
"Dan Guarani's, Inc. (hereinafter referred to as "DGI"). Because of its location, the restaurant's
business was seasonal in nature and primarily served skiers who visited the popular recreational
area during the winter months. DGI was incorporated under the laws of the State of Colorado on
October 24, 2012. At the time of incorporation, the president and sole shareholder was Robert
Ryder. The original articles of incorporation did not include a plan for the issuance of Section
1244 stock.
Roger became involved in the business in or around 2014, in hopes of developing a
supplementary retirement income through the restaurant. Initially, his involvement consisted of
advancing money and visiting the restaurant once or twice a month in order to review the books
and records and to check generally on the operations of the business.
During 2014 and 2015, Roger made a number of cash advances to DGI and/or to Robert Ryder
personally for use in operating the restaurant. The dates of the advances, amounts and interest
rates are set forth below:
Date Amount Interest Rate
Jan 26, 2014 $20,000.00 12%
June 4, 2014 10,000.00 10%
Nov. 9, 2014 1,850.00 None stated
Dec. 29, 2014 10,000.00 None stated
Dec. 29, 2014 25,000.00 9.5%
Dec. 9, 2015 4,864.90 None stated
$71,714.90 Total Principal
Amount of Advances
All advances except the last one were evidenced by promissory notes of DGI. The first three
notes were also co-signed by Robert Ryder. The last advance was a direct payment by Roger to
the IRS for employment taxes owed by DGI.
2
On December 9, 2015, an agreement was entered into by Roger, DGI, and Robert Ryder in order
to settle litigation which was then pending between them (the exact nature of which is not
reflected in the record). As part of this agreement, all prior advances made by Roger to DGI
and/or Robert Ryder were consolidated and a new promissory note was executed. The total of the
advances made by petitioner to DGI and/or Robert Ryder as of the date of the agreement was
$71,714.90. Including accrued interest, the parties agreed upon a total liability of $80,821.87. A
new promissory note was executed for this amount, bearing an interest rate of 9.50% and
specifying that it was payable 30 days from December 9, 2015. The new note was signed by DGI
and Robert Ryder personally. The capital stock of D ...
Page 1 of 6 February 15, XXXX TAX FILE MEMORANDUM .docx
Page 1 of 6
February 15, XXXX
TAX FILE MEMORANDUM
From: Student
Subject: Ruben and Mary Gould
Engagement: Issues and Conclusions
One month ago, I received an email from Ruben Gould requesting tax assistance. His particular
questions concern the effect on shareholders and security holders in the assumption of liability in
organizations and reorganizations, as well as questions concerning the operation of Section (or
use § instead of writing Section but be consistent throughout memo) 357 of the IRC particularly
with respect to liabilities in excess of basis. His questions relate specifically to joint income tax
returns filed by Mr. Gould and his wife for 1977 and 1978. They were residents of the state of
New York during the taxable years in question.
FACTS
Mr. Gould and I have had several meetings and I have determined that the facts in this case are
as follows. Since the early 1950’s, Mr. Gould had been a sole proprietor operating under the
trade name of World Bolt Co (proprietorship). The proprietorship was a wholesale distributor
of a variety of metal fasteners. In January 1962, a New York corporation, World, Inc.
(World), was organized with Mr. Gould as the sole shareholder. World carried out a similar
business to the proprietorship, and Mr. Gould was the president and chief executive officer of
World.
Prior to January 1977, the proprietorship and World carried on operations from the same
location in New York City. They had separate books and records and filed separate Federal
income tax returns using the accrual basis of accounting and the calendar year accounting
period.
The proprietorship relied on a factor, Trefoil, to provide working capital for its operation.
Trefoil made loans to the proprietorship secured by a pledge of the proprietorship’s accounts
receivable. In late 1976, Trefoil refused to continue the existing arrangements. Trefoil insisted
that it would only continue financing the operation of the business if the proprietorship were
operated as a corporation, because the state of New York allowed Trefoil to charge a higher
interest rate to corporations. Mr. Gould instructed his attorney and accountant, Mr. Ketten, “to
do whatever was necessary for the proprietorship to become a corporation so that he could
continue operation.” (Lessinger v. Comm, 11/20/1985) Mr. Ketten and his associate dealt
directly with the bookkeeper of the proprietorship, concerning the necessary arrangements.
Mr. Gould was unaware of the details of the transaction. “It was determined that the
proprietorship and World would be consolidated as of January 1, 1977.” (Lessinger v. Comm,
11/20/1985(NOT an acceptable cite) (Cite all cases in good formsee references below and
Chapter 2 of the text)
Case 30 Student Name
Page 2 of 6
Appendix A of this memorandum shows the details of the balance sheet of the proprietorship
before the consolidation and the journal entry which complete.
Similar to Matt Bennett Ledbetter V Goodyear (7)
Recent Developments in Trade Secrets and Employee Mobility in the Workforce
Recent Developments in Trade Secrets and Employee Mobility in the Workforce
1 Research Module #3 Scenario. Roger and Peggy are.docx
1 Research Module #3 Scenario. Roger and Peggy are.docx
Page 1 of 6 February 15, XXXX TAX FILE MEMORANDUM .docx
Page 1 of 6 February 15, XXXX TAX FILE MEMORANDUM .docx
More from marcus hurt
More from marcus hurt (7)
Recently uploaded
Premium MEAN Stack Development Solutions for Modern Businesses
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Discover the innovative and creative projects that highlight my journey throu...
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Sustainability: Balancing the Environment, Equity & Economy
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
一比一原版加拿大渥太华大学毕业证（uottawa毕业证书）如何办理
一模一样【q/微:1954292140】【加拿大渥太华大学毕业证（uottawa毕业证书）成绩单Offer】【q/微:1954292140】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【q/微:1954292140】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【q/微:1954292140】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Buy Verified PayPal Account | Buy Google 5 Star Reviews
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
The Parable of the Pipeline a book every new businessman or business student ...
The-Parable of the Pipeline a book every new businessman or business student must read before diving into real world of business.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
LA HUG - Video Testimonials with Chynna Morgan - June 2024
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Digital Transformation and IT Strategy Toolkit and Templates
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
falcon-invoice-discounting-a-premier-platform-for-investors-in-india
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Cracking the Workplace Discipline Code Main.pptx
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Recently uploaded (20)
Premium MEAN Stack Development Solutions for Modern Businesses
Premium MEAN Stack Development Solutions for Modern Businesses
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Discover the innovative and creative projects that highlight my journey throu...
Discover the innovative and creative projects that highlight my journey throu...
Sustainability: Balancing the Environment, Equity & Economy
Sustainability: Balancing the Environment, Equity & Economy
Buy Verified PayPal Account | Buy Google 5 Star Reviews
Buy Verified PayPal Account | Buy Google 5 Star Reviews
The Parable of the Pipeline a book every new businessman or business student ...
The Parable of the Pipeline a book every new businessman or business student ...
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
LA HUG - Video Testimonials with Chynna Morgan - June 2024
LA HUG - Video Testimonials with Chynna Morgan - June 2024
Digital Transformation and IT Strategy Toolkit and Templates
Digital Transformation and IT Strategy Toolkit and Templates
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
falcon-invoice-discounting-a-premier-platform-for-investors-in-india
falcon-invoice-discounting-a-premier-platform-for-investors-in-india
Matt Bennett Ledbetter V Goodyear
- 1. Ledbetter vs. Goodyear Matt Bennett February 19 th 2009
- 12. Rubric Points will be deducted for loud or goofy behavior You know what I’m talking about. Appropriate behavior in library ____ out of 7 Sources cited ____ out of 7 Make it look balanced and professional Visually appealing ____ out of 20 Good research and summary skills shown Accuracy and level of detail