show cause deferred installment payment

847 results for show cause deferred installment payment

  • vLex Rating
  • 501 F.3d 1163 (10th Cir. 2007), 05-8089, In re Johnson

    ...Sept. 7, 2005). Pursuant to a Retail Installment Contract and Security Agreement (the "Sales ... that Debtors would make a $2,300 down payment, consisting of $1,500 previously paid to M & M ... a different vehicle, $500 in cash, and a deferred $300 payment due April 13, 2004. 1 On March 30, ... 23, 2006, this court issued an order to show cause why this appeal should not be dismissed for ...

  • Part II

    ... consumer's ability to make the required payments, establish special requirements for extensions of ... home-secured) credit has the potential to cause confusion. In particular, the Board understands ... of proposed provisions addressing deferred interest or similar offers. The Board notes that ... entire amount of the outstanding balance shown on the periodic statement, if the consumer pays ... who wish to pay off that balance in installments over the course of the program from doing so, the ...

  • 392 U.S. 481 (1968), 335, Hanover Shoe, Inc. v. United Shoe Machinery Corp.

    ... it during the damage period and showed the amount of the overcharge, and the possibility ... person whose property is diminished by a payment of money wrongfully induced is injured in his ... authority or an avulsive change which caused the current of the law thereafter to flow between ... to suppose that a purchaser's first installment on a machine would significantly exceed the ... care of substantially all his so-called deferred charges, and may cover some of his minimum ...

  • FUNCTIONAL CORPORATE KNOWLEDGE.

    ...As this Article shows in Part V, this functional approach can give ..., which in turn are more serious than harms caused negligently. (87) So arguably, what criminal law ... can use charging decisions (387) and deferred prosecution agreements (388) to regulate ...a false or fraudulent claim for payment" to the federal government. (469) So, the same ... in the Court of Public Opinion, Installment Two: How Far Should Corporate Attorneys Go?, 23 ...

  • 523 F.3d 461 (4th Cir. 2008), 07-1177, BB&T Corp. v. United States

    ... tax benefits by deducting the rental payments on its lease, amortizing certain transaction ... for BB&T to pay rent to Sodra in two installments. The Advance Head Lease Payment represents the ... a second payment of $557.8 million (the "Deferred Head Lease Payment") is due in 2038, five years ...&T in the event that something happened to cause the transaction to unwind early. And, the ... file, together with the affidavits, if any, show that there is no genuine issue as to any material ...

  • United States v. Johnson, 032919 FED10, 17-4083

    ...§. 6166(a), deferring payment of the balance of the federal. estate tax ... gross estate. The ten annual installment payments would begin. on June 2, 1997 and ... is being deferred and is the equal obligation of the. ...Thus, it was always Appellees' burden to show the. third-party beneficiary claim was ... government's first cause of action, namely whether. Johnson and ...

  • W(h)ither Economic Substance?

    Transactions that claim inappropriate tax benefits are a perennial problem. When the IRS claims a transaction is abusive, courts generally examine whether the taxpayer had a business purpose and whether the transaction had economic substance (essentially a prospect of profit before taxes). This two-pronged "economic substance doctrine" developed from a series of Supreme Court cases.

    ...It shows that the doctrine evolved from one focused on ...48 Mrs. Gregory could simply have caused United Mortgage to distribute the stock to her ... for premiums that equal the excess-value payments National Union got from UPS, less commissions, ... "CINS" (which stands for Contingent Installment Note Sales). 222 The CINS strategy applied ... won his case if only the return on the deferred annuity bonds, while still on average an expected ...

  • I.R.C. § 409A and the Small Business

    ... general public may think nonqualified deferred compensation involves only large corporations who ... article develops a hypothetical example to show how these techniques might be used in small ... A narrow list of permissible triggers for payment is given. 20 If a plan fails to comply with § ... other than those permitted in § 409A will cause the participant to be in constructive receipt of ... recognize gain on a portion of each installment" payment. See id. § 453. . . 2009] I.R.C. \xC2"...

  • 107 U.S. 348 (1883), Chapman v. Board of County Com'rs of Douglass County

    ... deed to the time of the making of such payment.' .         It appears that on March 4, ... first part, and for the security of the deferred payments, as hereinbefore set forth, to give a ... placed by them on record.  The first installment of the purchase money, $2,000 in county orders, ... upon the statutes of limitation, if any cause of action ever existed.  In reference to the ... these warrants, and that whenever it can be shown that the funds have been collected out of which ...

  • 962 F.2d 1085 (2nd Cir. 1992), 844, Ginett v. Computer Task Group, Inc.

    ...         2) Deferred Incentive Compensation of $80,000 per annum ... compensation plan by tying future payment obligations directly to Ginett's "attainment of ... to remedy the prior inconsistency by showing the court that the 1988-92 compensation plan had ...   (A) that his termination without "just cause" violated CTG's written and oral policies, as ... the plan, did not call for quarterly installments; rather, it provided that the first installment ...

  • 42 T.C. 72 (1964), 93589, Reaver v. C. I. R.

    ..., to a church in 1958 for a cash down-payment of $1,000 and notes totaling $181,600, payable in monthly and annual installments, without interest, over a period of years. ... return for 1958 which, due to reasonable cause, was not filed until October 1959. After auditing ... method of accounting for gain on a deferred payment sale but suggested to John that if a ... summarized the amount of cash received as shown in her record book, including the $2,600 received ...

  • 605 F.3d 1152 (11th Cir. 2010), 07-11476, United States v. McNair

    ... cases, the contractors disguised these payments by altering invoices or hiding costs within their ... defendant-appellants' guilt, and they have shown no reversible error in the district courts' ...Bobby Rast caused these payments to be coded as expenses on the " ...'s son's account in four quarterly installments of $1,125 per installment, as was its standard ... and savings accounts, savings bonds, deferred compensation account, debt, investments, income, ...

  • Proposed Revision of Annual Information Return/Reports

    ... to the IRS and PBGC changes for 2016 as shown in the proposed data elements in Appendix A. To ... obligations with regard to benefit payments. 5. Changes to Financial Reporting for Small ... apply funding balances to quarterly installments; an adjustment to the amount of the credit ... Identifying Separated Participants With Deferred Vested Benefits. The 2011 TIGTA report, The ... larger plans anticipating termination might cause a plan to stop the ongoing process that ...

  • Individual tax report.

    ..., the IRS determined that an employer's payment of taxes that should have been withheld in a ... FMV of a retail item is the dollar amount shown on the price tag when the retailer first offers ...170(e)(1)(A) would cause her deduction to be reduced by the amount of gain ... clarifies that only capital gains may be deferred (not ordinary income)--and only gains that would ...-- both of which were paid off through installment agreements arranged by Welch-Benson. Benson ...

  • Collection of Claims

    ... USADF includes in a written demand for payment, a debtor's request for review of a claim, the ...1506.19 May I pay my debt in installments?. Subpart C--Salary Offset. 1506.20 When and how ..., the Agency will obtain security for deferred payments. However, USADF may accept installment ... hearing may be accepted if the employee can show that the delay in filing the request was due to ... (3) Collection of the debt will cause undue hardship to the debtor. (e) USADF will ...

  • Joyner Family Limited Partnership v. Commissioner of Internal Revenue, 060320 FEDTAX, 24704-15

    ... can cause respondent not to issue a 30-day letter, not. ... have not shown that the lack of a 60-day letter was not the. ... of the accounts receivable and the deferred income. liability. Respondent also argues ... mobile home sales using the installment method. Petitioners. acknowledge that the ... deposit cash payments into its bank accounts, and used the. cash ...

  • 201 F.3d 505 (D.C. Cir. 2000), 98-1583, ASA Investerings v. Comm'r of Internal Revenue

    ...Libin argued the cause for appellants. With him on the briefs was ... results when property is sold on an installment basis and the value of the installment payments ... tax provisions in question and then show their application through a series of examples, ... difficulties, among them that the deferred payment may be contingent in amount or otherwise ...

  • 91 T.C. 1101 (1988), 8389-87, Prabel v. C.I.R.

    ... of $7,268,249, reflecting the $2,279,000 deferred purchase price and $4,989,249 of stated, ... Associates is obligated to make monthly payments to FDEC of . . principal and interest in the ..., of computing rebates on consumer installment loans where the . . loans were prepaid. Under ...Respondent is not required to show bad faith on the part of the taxpayer before ... on the material income distortions caused by the use of the Rule of 78's when used to ...

  • 351 F.3d 1324 (10th Cir. 2003), 02-1540, Cosby v. Meadors

    ... requiring him to make monthly partial payments of his filing fee or to show cause why he could ... filing fee is to be paid in monthly installments". The amount of each installment is prescribed by \xC2"... a gift from a parent, book royalties, or deferred payments on a narcotics transaction. See ...

  • Financial institutions fraud.

    ... so grossly disproportionate to the harm caused to be deemed "punishment" for the purposes of ... who presents a certificate of deposit for payment into that account. (258) . In addition, currency ...] 5322, and the government must therefore show that the defendant had knowledge of the legal ... example, in 2012, the DOJ entered into a deferred prosecution agreement with HSBC whereby the bank ... under [section] 1344 of loan installment employee who diverted bank funds into own ...

  • Discharging taxes in bankruptcy: when clients need protection from creditors, tax debts can be resolved as well.

    ...Chapter 13 and 11 cases establish a payment plan of up to five years, after which certain ... resolution methods such as installment payments, collection due process proceedings and ...This document will show the outstanding liabilities by year, including ... a bankruptcy petition before the event can cause the resulting tax liability to be that of the ...For details, see tinyurl.com/d2jwdc. . Deferred payment plans. This type of filing (individual ...

  • In search of effective ethics & compliance programs.

    ... responsible for any damages its agent causes, then the agent's conduct is not intended for the ... prosecution if the DOJ instead opts for deferred prosecution agreements (DPAs) or non-prosecution ... participants, "the available evidence shows that the number, size and harm to consumers of ... surveyed would be willing to make cash payments to win or retain business and 4 per cent view ... Card on the Ethics of American Youth, Installment 1: Honesty and Integrity (Nov. 20, 2012), ...

  • LP Solutions LLC v. Duchossois, 102418 FED1, 18-1351

    ... has failed to carry its burden of showing that. there is personal jurisdiction over ... would provide the family members with payments. and tax benefits. The family members ... price on a tax-deferred basis and avoid tax recapture.". LPS ... payments in two installments, each of about ten percent of. the purchase ... family member had authority to cause the Elm Street LLLP or. its General ...

  • MODERNIZING THE BANK CHARTER.

    ... range of financial activities, including payments, investment management, capital raising, deposits ...' which continued for decades, was a leading cause of the 2008 financial debacle and the current ...If history shows that restrictive banking licenses have long been ... term sort of revolving credit and installment loans and those make up kind of the core of the ...) The Supreme Court held as much when it deferred to the Agency's decision to permit banks to sell ...

  • Part one: complete case summaries in alphabetical order.

    ...According to the court, the report showed a lack of trustworthiness because it was not ... to the inmate, this lack of nutrition causes loss of vision, loss of energy, nerve damage, ... his probation officer about restitution payments, an additional term of supervised release was osed, and an installment payment schedule was set for his restitution ...The district court deferred the decision. The court held that allegations ...