MEMORANDUM TO: Dr. Green FROM: Kecia Carter DATE: November 28‚ 2010 RE: Tax Memo #1/Gambling Activities Issue #1 Dr. Green is a practicing physician in Chicago who‚ as an avid blackjack and slot machine player‚ travels to Las Vegas bi-weekly to gamble. He would like to know what criteria are used to determine whether his gambling activities constitute a trade or business for federal income tax purposes and whether or not you think his gambling activities qualify for trade or
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MEMORANDUM To: From: Re: Teri Firefighter FACTS: Teri is a firefighter who lives and works in Boston‚ Ma. She is selling her home and found a buyer named Jack. Teri received an offer from Jack for $300‚000. Teri accepts the offer and they sign a contract to that effect. After the contract is signed‚ Teri learns of a Boston rule that all firefighters must live within the Boston city limits. Teri decides not to move and contacts Jack to let him know she won’t be moving after all
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Interoffice Memorandum on Enforcing a Contract PA130: Contract Unit 5 Prof. Carlene DiPrenda Mahuampy Aducchi October 22nd‚ 2012 From: Mahuampy Aducchi To: Prof. DiPrenda Re: Interoffice Memorandum on Enforcing a Contract Turner v. Connor Our client Mr. Tunner wants to know if he has a valid contract that could be enforce. He met with Sally Connor‚ 92 years old‚ and her daughter‚ Rebecca‚ about replacing Ms. Connor’s roof and providing a home maintenance plan. Rebecca handles Ms. Connor’s
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Tax file memorandum Subject: Profit or Loss from business I. Facts: In early 2010‚ Walter Hodges became interested in the real estate market so he initiated his investigation into the real estate market. Mr. Hodges intended to acquire real estate with the intentions for investment or rental. Mr. Hodge has no previous knowledge or exposure to any real estate rental or investment industry. As a result‚ Mr. Hodges began in Spring 2010 to advertise and expose his business through
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interoffice memorandum In this memo‚ is the annual budget for the Atlas Police Department? This is a written breakdown of every decision made by the Chief Aren Johnson. My base salary is $111‚299.84 for the chief needed for the Atlas Police Department. I hired an assistant chief to aid me in my decision. The assistance chief salary is $102‚312.96. I hired a patrol captain and the salary is $88‚298.24. I hired three lieutenants needed to cover all three shifts and total salary of all three is $234
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MEMORANDUM TO: Neil S. Braun‚ Dean‚ Lubin School FROM: Zhuojing Lu‚ MS student of Lubin School DATE: September17‚2011 SUBJECT: Why Lubin School Need a CPA Exam Study Forum As a first year student of Lubin school‚ I have noticed that there is no CPA exam study forum. The AICPA website shows a pass rate of 40%-45% per section. It is so important for accounting students to pass such a rigorous examination. Beginning with CPA exam registration‚ to the technical knowledge
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Employee Memorandum To: Employee’s working for the Catalog From: Paul Butkevich; CEO of S. N. Boyce Subject: Ending of Catalog Sales Date: 10/21/12 The purpose of this memorandum is to remind you all of S. N. Boyce’s Catalog Division’s closing at the end of this quarter. Over the past few years‚ our company has gradually brought in reasonable income but as of lately‚ our catalog division has been losing money‚ approximately $16 Million lost just last year. Due to more
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November 16‚ 2012 TAX FILE MEMORANDUM FROM SUBJECT Peaceful Pastures Funeral Home‚ INC. taxpayer engagement. FACT Peaceful Pastures Funeral Home‚ INC (“Peaceful”) has designed an approach that allows customers to prepay for their funeral goods and services. Under this program‚ the customer pays in advance for the goods and services that will be provided at the time of their death‚ often at a significant discount. Under the terms of the contract‚ the payments are refundable at the contract purchaser’s
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1. The purpose of this memorandum is to discuss and reflect upon my experiences as a leader with leadership to date. 2. Firstly‚ the characteristics that encompass who I am as a leader today are as follows: conviction‚ integrity‚ consistency‚ direction‚ and empathy. The traits represent facets of leadership by which I extend my command climate and philosophy of credibility and trust. Altogether‚ my philosophy and characteristics encapsulate and reinforce who I am as a leader today. 3. Moreover
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Cohort: Baltic Ocean Team: Baltic Petrels (B2) Team Members: Anesha Agarwal‚ Ana Avelar‚ Nicholas Baladis‚ Clifford Chow‚ Joseph McGovern‚ Rachit Parekh Memorandum – CML19 AOG To: VP of Operations As of January 13‚ 19:30h aircraft CML19 (Boeing 767) has been designated AOG due to a failure in the support assembly (part of the thrust reverser). As a result‚ flight SCL-MIA 067 scheduled for 21:55h will have to be canceled. We have conducted a thorough analysis of all viable strategies‚ and have concluded
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