Brent David Savoie & Amy Diecidue Savoie VS Our Lady of Lourdes Roman Catholic Church, Certain Underwriters at Lloyd's and American Alterative Insurance Corporation
Filed: March 6, 2023
State: Louisiana
Court: First Circuit Court of Appeal
Case Number: 2022CW1266
Arnutovskaya v Alteration Group of NY, LLC
Filed: June 23, 2020
State: New York
Court: Other Courts
Citation: 2020 NY Slip Op 32004 (U)
ALTERA CORP. V. CIR
Filed: November 12, 2019
State: United States
Court: US Court of Appeals, Ninth Circuit
Case Number: 16-70496
Tax The panel denied a petition for rehearing en banc on behalf of the court in a case in which the panel reversed the decision of the Tax Court. Judge M. Smith, joined by Judges Callahan and Bade, dissented from the denial of rehearing en banc. Title 26 of United States Code § 482 authorizes the Department of Treasury to re-allocate reported income and costs between related entities where necessary to prevent them from improperly avoiding taxes. Judge M. Smith agreed with the Tax…
Ausch-Alteras v Equinox - 85th St., Inc.
Filed: July 9, 2019
State: New York
Court: Appellate Division, First Department
Citation: 2019 NY Slip Op 05478
Case Number: 9818 156700/16
ALTERA CORP. V. CIR
Filed: June 7, 2019
State: United States
Court: US Court of Appeals, Ninth Circuit
Case Number: 16-70496
Tax. The panel reversed a decision of the Tax Court that 26 C.F.R. § 1.482-7A(d)(2), under which related entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements, was invalid under the Administrative Procedure Act. At issue was the validity of the Treasury regulations implementing 26 U.S.C. § 482, which provides for the allocation of income and deductions among related…
Alteration Group of NY, LLC v Magic Fitters of NY
Filed: June 7, 2019
State: New York
Court: Other Courts
Citation: 2019 NY Slip Op 31654 (U)
ALTERA CORP. V. CIR
Filed: August 7, 2018
State: United States
Court: US Court of Appeals, Ninth Circuit
Case Number: 16-70496
ALTERA CORP. V. CIR
Filed: July 24, 2018
State: United States
Court: US Court of Appeals, Ninth Circuit
Case Number: 16-70496
Tax. The panel reversed a decision of the Tax Court that 26 C.F.R. § 1.482-7A(d)(2), under which related entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements and thus avoid an IRS adjustment, was invalid under the Administrative Procedure Act. The panel reasoned that the Commissioner of Internal Revenue did not exceed the authority delegated to him by Congress under 26 U.S.C.…
PARK CREST CLEANERS, LLC v. A PLUS CLEANERS AND ALTERATIONS CORP
Filed: October 17, 2017
State: New Jersey
Court: Appellate Division (Unpublished)
Case Number: a1734-15
PER CURIAM This appeal is from a final judgment in an action on a contract to purchase an ongoing dry-cleaning business and its equipment for $500,000.1 Plaintiffs, Park Crest Cleaners, LLC and its owners Daniela and Salvatore Tamburo, purchased the business from defendants, A Plus Cleaners and Alterations Corp., LLC (A-Plus), Lee Stephen Chin (Chin), and his wife and daughter, Sabrina and Elsa Chin. The non-party, Cherry Plaza, LLC (Cherry), owns the premises and leased it to defendants…
IN THE MATTER OF THE CONTRACT FOR SCIENCE WING ADDITION AND ALTERATIONS (PUBLIC BID NO P-1946)
Filed: December 4, 2009
State: New Jersey
Court: Appellate Division (Unpublished)
Case Number: a5548-07
In the Matter of the Decision of the Becker County Zoning Administrator to Issue a Land Alteration Permit Dated May 23, 2006, to Thomas and Sandra Alinder.
Filed: September 16, 2008
State: Minnesota
Court: Court of Appeals
Case Number: A07-1580
Remy subdivision Alteration
Filed: July 31, 2008
State: Vermont
Court: Environmental Court
Case Number: 21-1-08 VTEC
We Do Alterations, LLC v. Powell
Filed: April 27, 2006
State: South Carolina
Court: Court of Appeals
Case Number: 2006-UP-235
Earth Alterations, LLC v Kevin Farrell
Filed: September 6, 2005
State: New York
Court: Appellate Division, Second Department
Case Number: 2004-04425
In the Matter of the Alteration of the Cross-Section of Spring Brook by Elden and Dorothy Brant Without a Permit from the Commissioner of Natural Resources.
Filed: January 23, 2001
State: Minnesota
Court: Court of Appeals
Case Number: C3-00-854
Morton Thiokol, Inc. v. Metal Building Alteration Co. (1987)
Filed: July 24, 1987
State: California
Court: Court of Appeal
Citations: 193 Cal.App.3d 1025 and 238 Cal.Rptr. 722
