§608
32 cases·6 followed·26 cited—19% support
Statute Text — 26 U.S.C. §608
Statute text not available for this section.
32 Citing Cases
608.433(4) (2009).8 A charging order is a remedy available to a "judgment creditor" ofan LLC member or partner in a limited partnership. Ibid. Upon application to a court, thejudgment creditor may receive an order "that instructs the entity to give the creditor any distributions that would otherwise be paid to the partner or member from the en
ains a larger promise by the other party than in fact it does, and the other party has no reason to know ofthis mistake, ofcourse the mistaken party cannot hold the other to the larger promise that he did not make[.]" (quoting 3 Corbin on Contracts, sec. 608 (1960))), aff'd, 893 F.2d 69 (4th Cir. 1990). - 20 - Finally, noting that he received a check for $2,135,826 and not $2,954,933, petitioner asserts that he is not bound by his waiver because the IRS committed "a breach ofthe contract." But a
ains a larger promise by the other party than in fact it does, and the other party has no reason to know ofthis mistake, ofcourse the mistaken party cannot hold the other to the large promise that he did not make[.]'" (quoting 3 Corbin on Contracts, sec. 608 (1960))), aff'd, 893 F.2d 69 (4th Cir. 1990). - 16 - [*16] Manko v. Commissioner, T.C. Memo. 1995-10), aff'd withoutpublished opinion, 208 F.3d 205 (3d Cir. 2000). To form a contract, parties must objectively manifest their mutual assent to
As noted by this Court in quoting 3 Corbin on Contracts, section 608 (1960): “If the mistake of one party to a written instrument is in thinking that it contains a larger promise by the other party than in fact it does, and the other party has no reason to know of this mistake, of course the mistaken party cannot hold the other to the large promise that he did not make, by getting reformation or otherwis