§1951
60 cases·7 followed·1 questioned·7 overruled·45 cited—12% support
Statute Text — 26 U.S.C. §1951
Statute text not available for this section.
60 Citing Cases
1951 (McKinney 2009). We conclude that the terms of the conservation deed, combined with the New York State law governing conservation easements, do not violate the perpetuity requirement of section 170(h) (5) (A). However, the Court of Appeals in Simmons also considered a factual issue: the remoteness of the possibil ty that the donee would a
Accordingly, we need only address whether petitioner received and erroneously reported the $15,000 loan finder's fee for the taxable year in issue. - 3 - Background For the taxable year 1978, petitioners timely filed a joint Federal income tax return, Form 1040, showing total income of $57,560. On March 26, 1980, petitioners file
20%) of the profits of a retail liquor store, from Jack Ham, owner of Donelson Pike Liquors, with his consent, such consent being induced through fear of economic loss and under color of official right. In violation of Title 18, United States Code, Section 1951 and 2. Although the essence of the Hobbs Act count is not apparent from the language of the indictment itself, the District Court’s charge to the jury with respect thereto leaves no doubt as to the factual predicate underlying the jury’s