When Dixon examined some 400 federal district court cases that were tried between 1980 and 1999, he also found "a real shift, post-Daubert, in the reasoning judges used to exclude
evidence." Many of these trial judges began using terms offered by the Supreme Court as suggested criteria for such rulings, for instance, finding that evidence lacked "reliability" or "relevance."
The CDC researchers couldn't exclude
people who died in the first ten years because some of the participants were only followed for nine years.
Courts may be very reluctant, for example, to condone the notion that private schools have a First Amendment right to exclude
African-American students or teachers.
Consequently, to intentionally act against goods that are fundamental to our personhood, to exclude
them where they are required, is always morally disordered.
The taxpayer could then sell the replacement property two years after the conversion and exclude
up to $250,000 ($500,000 if married filing jointly) of the previously deferred gain.
Section 107 allows a "minister of the gospel" to exclude
from income the rental value--including utilities--of a home the church furnishes as part of his or her compensation or the rental allowance it pays under the same circumstances to the extent the minister uses the allowance to rent or provide a home.
The judge state that "had [Mount Vernon's] counsel made the required inquiry into the law surrounding the pollution exclusion, he could not have come to the conclusion, consistent with minimal standards of professional competence, that the pollution exclusion would operate to exclude
coverage of the [defendant in the underlying claim]."
Thus, C is eligible to exclude
$125,000 of the gain from a sale or exchange of the home (12/24 x $250,000).
Supreme Court had established that a trial court should exclude
expert testimony if it concludes there is too great an analytical gap between the data and the opinion offered.
Schleier(1)(*) that section 104(a)(2) of the Internal Revenue Code(2) does not authorize a former United Airlines pilot to exclude
from his gross income the amount received in settlement of a claim for back pay and liquidated damages under the Age Discrimination in Employment Act of 1967.(3) Unfortunately, the decision creates needless complexities and inequitable disparate treatment with respect to when damages received by victims of discrimination can be excluded from gross income.
For purposes of FICA, FUTA and Federal income tax withholding, "wages" do not include any benefit provided to, or on behalf of, an employee if it is reasonable to believe that the employee will be able to exclude
such benefit from income under Sec.
Smith must include the punitive portion of the award in his gross income but would exclude
the $250,000 payment for actual physical injuries.