Memorandum-to-the-File Re: Contingent Liabilities in a Section 351 Transfer Case Facts: An accrual basis taxpayer Charles Cho engages in a Section 351 transaction with the newly-formed Patten Corporation. In the transaction‚ Cho transferred his gas station to Patten‚ in exchange for the stock of Patten and assumption of the contingent environmental liabilities. The land underneath the gas station has potential environmental problems but Cho did not take any remediation to fix environmental problems
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MEMORANDUM To: From: Re: Teri Firefighter FACTS: Teri is a firefighter who lives and works in Boston‚ Ma. She is selling her home and found a buyer named Jack. Teri received an offer from Jack for $300‚000. Teri accepts the offer and they sign a contract to that effect. After the contract is signed‚ Teri learns of a Boston rule that all firefighters must live within the Boston city limits. Teri decides not to move and contacts Jack to let him know she won’t be moving after all
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This suit would be covered under the tort of negligence. The first thing to consider if there was a duty of care owed to Steve by either the manufacturer or the Health Club because he could potentially be able to sue both of them. In both cases yes‚ a duty of care is owed to him‚ because the manufacture has a responsibility to ensure that safety of the equipment that they produce. Even though the manufacturer did not have any direct contact with the final consumer‚ there is commercial relationship
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officers to conduct legal searches and seizures. An illegal search or seizure violates a person’s rights and may lead to adverse consequences for the officer who engaged in the illegality. This paper covers a simulated case of Minnesota vs. Ronald Riff. The prosecution witness sheets are used to gathering information for Officer Shield to obtain a warrant to search the home of Ronald Riff‚ a suspect in the burglary of Marquette’s Market. Search and Seizure Hypothetical Our constitution
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Cohort: Baltic Ocean Team: Baltic Petrels (B2) Team Members: Anesha Agarwal‚ Ana Avelar‚ Nicholas Baladis‚ Clifford Chow‚ Joseph McGovern‚ Rachit Parekh Memorandum – CML19 AOG To: VP of Operations As of January 13‚ 19:30h aircraft CML19 (Boeing 767) has been designated AOG due to a failure in the support assembly (part of the thrust reverser). As a result‚ flight SCL-MIA 067 scheduled for 21:55h will have to be canceled. We have conducted a thorough analysis of all viable strategies‚ and have concluded
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ALTERATION OF THE MEMORANDUM A company’s memorandum of association may be altered in the manner provided by the Act but not otherwise. If there is no specific provision in the Act allowing the alteration of a particular clause in the memorandum‚ that clause is unalterable. A company may amend only the clauses that the Act prescribes for inclusion in the memorandum. Thus‚ it is permissible to change the company name‚ to convert from an unlimited company to a limited company and vice versa‚ to alter
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Rahman Syed 11/6/14 Criminal Procedure‚ Section 2283; Professor Passante 4th Amendment Paper Hypothetical Fact Pattern #1: In this scenario‚ we see that Rosa‚ who works at a private information technology company called Acme Systems‚ is fired from her job. Her termination was due to the marijuana found in her purse by Bob‚ an Acme security guard who wanted to detect and prevent drug use in the workplace. The issue in question is that if Rosa’s 4th Amendment rights had been violated. The 4th Amendment
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Interoffice Memorandum on Enforcing a Contract PA130: Contract Unit 5 Prof. Carlene DiPrenda Mahuampy Aducchi October 22nd‚ 2012 From: Mahuampy Aducchi To: Prof. DiPrenda Re: Interoffice Memorandum on Enforcing a Contract Turner v. Connor Our client Mr. Tunner wants to know if he has a valid contract that could be enforce. He met with Sally Connor‚ 92 years old‚ and her daughter‚ Rebecca‚ about replacing Ms. Connor’s roof and providing a home maintenance plan. Rebecca handles Ms. Connor’s
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Memorandum Date: October 18‚ 2016 To: Candie Cardigan‚ CARDWARE Inc. From: Robyn Broadwater Re: NEGLIGENCE _____________________________________________________________________________ With this memorandum we would like to convey about the new sweater line of cardwares‚ Meaning of the terms utilized by the Restatement is critical. The word "purpose" is used all through the Restatement to imply that the performer covers the results of his or her demonstration or trusts those outcomes are significantly
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Memorandum A restaurant is a type of business that I would like to own after my graduation. My entire childhood was based on family restaurant‚ because my parents owned one. I liked the busy life style‚ and a place full of different people. I also liked challenges associated with it‚ and new ways of making the place better and more competitive. When I came to USA‚ I understood that this is what I want to do here‚ and I know that with some of my unique ideas I am able to create a successful
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