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In making its determination of whether the real property was a capital asset or an asset held for sale to customers, the IRS will look to the substantial case history on the topic, which thankfully has been neatly boiled down to a multi-factor analysis.
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In short, New Jersey's suggestion is not in accord with the well-established and substantial case law interpreting the Due Process and Commerce Clauses.
Instead, where the "balance of the equities weighs heavily in favor of granting the [injunction]" the movant need only show a "substantial case on the merits".
The suggestion that an injunction pending appeal, prohibiting the removal of plaintiff from the United States until plaintiff's expedited appeal is decided on the merits, will harm the I.N.S. is not compelling.... 2. Substantial Case on the Merits This case is mainly about statutory construction and the proper exercise of executive discretion.
The ruling describes a "substantial" case for concern about human-induced global warming that the EPA amassed.
Jonathan Goulding, a barrister at London's Gough Square Chambers, who has successfully prosecuted night clubs in York and Lincoln over fire safety, said: "Sometimes it is the choice between a substantial case against a nationwide business or a number of smaller cases against local – including rogue – traders.
And plaintiff has made a "substantial case on the merits" of his appeal.
For these reasons and in these circumstances, we believe that plaintiff has presented a substantial case on the merits.
The opposition researcher compiled a substantial case against Perry's claim to be a farmer, reporting that Perry had no farm land completely under his own name, no fuel tax permit and no farm equipment declared on tax records.
"I think we have a substantial case".
The impetus towards settlement is compounded by the lack of substantial case-law on what constitutes a MAC.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com