A taxpayer created a short term trust, paid a federal gift tax on the transfer, and paid the trust's income to the taxpayer's wife. The appellate tax board assessed a deficiency against the taxpayer, and the appellate court reversed.

In 2007, Illinois amended Section 1 of the Silent Reflection and Student Prayer Act making mandatory a period of silence in public schools; prior to this amendment, teachers had the option of observing a period of silence at the beginning of the school...

By: Timothy Murray , Murray Hogue and Lannis ONE TIME I FOUND MYSELF IN A BREACH OF CONTRACT TRIAL before a grizzled jurist who seemed to have as much familiarity with contract law as I have with high fashion (none). I would like to say that he compensated...

The daughter's paternal grandmother and a client of the father both made separate gifts for the daughter's benefit. The father invested the proceeds of both gifts in bank stock. He took title thereto as custodian for his children. The daughter...

s21 Notice eviction under an AST. Guidance seems to suggest that the Landlord is obliged to serve on the tenant the exact version of the How to Rent Guide that was extant (i) at the commencement of the fixed term and (ii) upon renewal or roll over. However...

Plaintiff Robert Keefe was the head of the English department and coordinator for grades 7 through 12 for the Ipswich (Massachusetts) Public School System, with part-time duties as a teacher of English. He had tenure pursuant to Massachusetts law. Defendants...

By: Angela Bozzuti Product Manager, Lexis Practice Advisor. THE CHILDREN’S ONLINE PRIVACY PROTECTION ACT AND Rule ( COPPA ) is a federal law that places parents and legal guardians in control over the collection, use, and disclosure of their children’s...

Appellant chemical company contaminated its industrial facility site. Appellee state governmental agency ordered it to begin the process of cleaning the site and to take other, specified actions. One action it took was to excavate three extraction wells...

Immediato v. Postmates, Inc. United States Court of Appeals for the First Circuit November 29, 2022, Decided No. 22-1015 Opinion  [*71]  SELYA, Circuit Judge . This appeal requires us to determine whether couriers who deliver goods from local restaurants...

Hosp. Utilization Project v. Commonwealth Supreme Court of Pennsylvania September 12, 1984, Argued ; February 13, 1985, Decided No Number in Original Opinion  [*7]   [**1308]  OPINION This action arose when appellant, Hospital Utilization Project ("HUP"...