CoreLogic Solutions LLC partially answered the question: The PTAB is willing to proceed
to a final decision -- possibly cancelling the relevant claims -- even after the parties jointly moved to terminate.
Fusion is commercializing FloSeal and Proceed
for controlling bleeding in a variety of settings in which conventional means of achieving hemostasis--such as sutures, staples, topical hemostats, or fibrin glues-are impractical or generally do not work effectively.
The law also provides that upon the sale of a condominium unit, all unpaid common charges shall be paid out of the sale proceeds
by the grantee (the new owner of the property).
If the corporation is a C corporation rather than an S corporation, the collection of life insurance proceeds
may trigger an alternative minimum tax (AMT) that could be as much as 15% of the proceeds
Under the transfer-for-value rule, if a policy (or any interest in a policy) is transferred for a valuable consideration, the death proceeds
will generally be excludible from income only to the extent of the consideration paid by the transferee, plus the net premiums paid by the transferee after the transfer (Sec.
33 TC 671 (1960), loan fees do not have their origin in the subsequent transaction in which the taxpayer uses the loan proceeds
to acquire other property.
If the debt proceeds
are used to buy inventory, the interest expense on the loan is a business expense.
As a general rule, the proceeds
are not includable in the primary beneficiary's estate unless she has a general power of appointment over the proceeds
(see Q 666, Q 678) or unless she was the insured's surviving spouse and has a "qualifying income interest for life" in proceeds
as to which the marital deduction was allowed (see Q 665).