The claim must set forth in detail each ground upon which a credit or refund is claimed
and facts sufficient to apprise the Commissioner of the exact basis thereof.
Vera Baird, Labour, (Former) Redcar MP Total claim: pounds 14,707.42 ACA: pounds 4,915.45 Office claim: pounds 8,926.71 Ms Baird, who lost her seat at the election, claimed
pounds 448.49 for a printer against her office allowance.
STEPHEN BYERS (Former) Labour North Tyneside MP Total claim: pounds 4,793.21 Second home/hotel costs: pounds 3,216.90 Office claim: pounds 1,576.31 The Former Cabinet Minister claimed
pounds 1,875 in subsistence, which covers food bills, over the six-month period.
(121) The staff judge advocate may only waive the maximum if the claimant provides clear and convincing evidence that he owned the property, that the property was lost or damaged as alleged, that the property had the value claimed
, and that the property was not held for use in a business.
Labelling must inform consumers of the quantity of food and the appropriate use to obtain the beneficial effects claimed
by the producer.
Prior to the American Revolution, both New York and New Hampshire claimed
the territory of Vermont.
Dundra also claimed
he had relied on an IRS publication that said form 8332 was unnecessary and that a copy of the divorce decree granting him the dependency exemptions was sufficient.
The court found the grandson's failure to relinquish his own apartment during a time that he claimed
primary residence with his grandmother to be a critical acknowledgement.
Under section 120 of the Excise Tax Act (the Act), a Federal Sales Tax Inventory Rebate could be claimed
in respect of inventory held for sale on January 1, 1991, which had been subject to the Federal Sales Tax (i.e., "taxpaid") of 13.5 percent.
However, GCM 38786 also contemplates the filing of protective claims when expiration of the refund SOL is imminent and the taxpayer is unable either to submit the supporting statements required by the regulations or to precisely quantify the claim (i.e., calculate the exact amount of the claimed
Horowitz took about the same amount of time to achieve another settlement in a property and business interruption claim, this one involving the well-publicized anthrax poisoning case in October 2001 that claimed
the life of a photo editor at American Media publishing in Boca Raton, Fla.
Third parties also claimed
that businesses were overvalued or undervalued based on goodwill intangibles.
The claimants asserted further that the Department of Environmental Protection of the City of New York has claimed
improperly that it has jurisdiction over subsurface private septic system approval at this time.
Example 2: A corporate taxpayer files its 1990 return on March 15, 1991, on which it claimed
no deduction for a particular item of expense.
Even in family situations, if the parties' actions show that there was an actual intent to repay the loan and failure to do so was due to the eventual distressed financial condition of the borrower, a nonbusiness bad debt can be claimed
; see Bowman, TC Memo 1995-259.