§1578
3 cases·1 followed·2 cited—33% support
Statute Text — 26 U.S.C. §1578
Statute text not available for this section.
3 Citing Cases
In part G of the opinion, the District Court held that Count IX (right to statutory appraisal) should be dismissed. Id. at *15–16. The District Court gave five reasons why Count IX did not state a valid claim. First, the District Court held that the David Berwind Trust had failed to timely demand payment for its shares and timely deposit share certificates as required by BCL §§ 1575 and 1576.
respondent having included the ITC amounts in question in the 1992 computations, Dorchester Indus. Inc. v. Commissioner, supra, and petitioner having raised the issue with respondent shortly after discovering the error. See 13 Williston, Contracts, sec. 1578, at 507 n.5 (3d ed. 1970). Finally, as we discuss below, while it is uncontested that the 1994 computations correctly reflect payments so as to determine tax liability for the deficiencies, they do not correctly reflect payments so as to de
respondent having included the ITC amounts in question in the 1992 computations, Dorchester Indus. Inc. v. Commissioner, supra, and petitioner having raised the issue with respondent shortly after discovering the error. See 13 Williston, Contracts, sec. 1578, at 507 n.5 (3d ed. 1970). Finally, as we discuss below, while it is uncontested that the 1994 computations correctly reflect payments so as to determine tax liability for the deficiencies, they do not correctly reflect payments so as to de