A A C S Corp

• Dunes Hotel Assoc v. S C Hyatt Corp, (4th Cir. 1998)

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT In Re: DUNES HOTEL ASSOCIATES, Debtor. DUNES HOTEL ASSOCIATES, Plaintiff-Appellan...

• Federal Circuits

• Fitch Downgrades SANLUIS Corp's IDR to 'C'.

NEW YORK -- Fitch Ratings has downgraded the following ratings of SANLUIS Corporacion, S.A. de C.V.'s (SANLUIS): --Foreign and local currency Issuer...

• Business Wire
• May 24, 2010

• C & S Acquisitions Corp., Successor By Assignment of Cis Corporation, Appellant, v. Northwest Aircraft, Inc., a Delaware Corporation, Appellee., 153 F.3d 622 (8th Cir. 1998)

Joe B. Whisler, Kansas City, MO, argued (Allen D. Barnard and Caryn S. Glover, Minneapolis, MN, on the brief), for appellant. Peter S. Hendrickson, M...

• Federal Circuits

• IRS posts guidance on changing from C corp. to S corp.

The IRS has posted on its website guidance for C corporations that wish to change to S corporation status. The guidance lists four steps that corporat...

• The Tax Adviser
• Vol. 39 Nbr. 6, June 2008

• The Single Business Enterprise Theory of Louisiana s First Circuit: An Erroneous Application of Traditional Veil- Piercing

Introduction II. Four Novel Threats To Limited Liability III. The First Circuit's Single Business Enterprise Theory Is Unique A. Traditional Veil-Piercing 1. Underlying Policies 2. Standard Doctrine B. The First Circuit's Single Business Enterprise Theory C. Traditional Veil-Piercing vs. the First Circuit's Single Business Enterprise Theory D. Recent Developments of the First Circuit's Single Business Enterprise Theory IV. Analysis Of The First Circuit's Single Business Enterprise Theory A. Poor Legal Methodology 1. The 18-Factor Test is Based on the Misapplication of Previous Jurisprudence a. Baker v. Raymond International, Inc. b. Glenn v. Wagner c. Paramount Petroleum Corp. v. Taylor Rental Center 2. The First Circuit's Single Business Enterprise Theory vs. Texas's Single Business...

• Louisiana Law Review
• Nbr. 63-1, October 2002

• Fitch Rates Utah Housing Corp's $60MM 2009 Series C & $125MM 2009 Series D Bonds.

NEW YORK -- Fitch Ratings has assigned the following ratings to Utah Housing Corporation's (UHC or the corporation) single-family mortgage bonds, 2009...

• Business Wire
• December 08, 2009

• Felix Merced and Modesta Merced, Plaintiffs-Appellants, v. Auto Pak Co., Inc., Defendant-Appellee, S & C Liquidating Corp. Et Al., Defendants. Auto Pak Co., Inc., Third Party Plaintiff, v. Southbridge Towers, Inc., Third-Party Defendant., 533 F.2d 71 (2nd Cir. 1976)

Richard E. Shandell, New York City (Katz, Shandell, Katz & Erasmus and Marie M. Lambert, New York City, of counsel), for plaintiffs-appellants. Rich...

• Federal Circuits

• The LLC, C Corp and Sub S decision in a nutshell.

There are always reasons for a client to operate in the business entity best suited for its company and owners. There are general rules that prevail, ...

• The National Public Accountant
• Vol. 4 Nbr. 4, August 2005

• Construction Expected to Begin Next Month for $184m Facility at East Baltimore Development Inc.

State officials have awarded a $170 million contract to Turner Construction Co. to build a new lab for the state Department of Health and Mental Hygiene at the 88-acre East Baltimore Development Inc. site in Middle East. Construction is expected to begin next month, said Robert C. Brennan, executive director of the Maryland Economic Development Corp., the state's development agency, which closed on the sale of state bonds last week to finance the project. The total cost of the new lab is expected to be about $184 million.

• The Daily Record (Baltimore)
• December 20, 2011

• Fitch Rates UAL Corp.'s Senior Convertible Notes 'C'/RR6.

CHICAGO -- Fitch Ratings has assigned a rating of 'C/RR6' to UAL Corp.'s (UAL) $300 million senior convertible note issue. The notes, which are guaran...

• Business Wire
• October 02, 2009