Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

It is not like class actions in the United Statesit only applies to parties who have already filed suit and does not allow a claim to be brought in the name of an unknown group of claimants.

The insurer may require that the claim be filed on its own proprietary forms, or may accept claims on a standard industry form, such as those produced by ACORD.

It filed a claim of $ 73 million against the three countries.

claim preclusion does not however prevent the litigation of a claim that was filed in a court that did not have personal jurisdiction over the defendant.

In 1871, Smith filed a claim with the federal government for the land around the buildings, and on August 20, 1873, he became the town's first postmaster.

Luke McRedmond filed a Homestead Act claim for land next to the Sammamish Slough on September 9, 1870, and the following year Warren Perrigo took up land adjacent to him.

In October, Edison filed a preliminary claim, known as a caveat, with the U. S. Patent Office outlining his plans for the device.

Such qui tam lawsuits must be filed under seal, using special procedures to keep the claim from becoming public until the federal government makes its decision on direct prosecution.

The League then filed a negligence claim against its lawyers for failing to press for a written guarantee at the time of the deal with ITV Digital.

The IOC decided that curling was officially part of the program, after the Glasgow Herald newspaper filed a claim on behalf of the families of the team.

In the late twentieth century, the three recognized Oneida tribes: of Wisconsin, New York, and the Thames reserve in Canada, filed suit in a land claim against New York State for its treaty and forced purchase of their ancestral lands after the American Revolutionary War, seeking return of thousands of acres.

On September 10, 2007, Chevron filed a legal claim that ECD Ovonics has not fulfilled its obligations.

The Stockbridge-Munsee filed a land claim against New York state for in Madison County, the location of its former property.

Michalik's parents filed separate wrongful death claims naming promoters and security personal, and in one claim, Limp Bizkit.

The scientists have filed an element registration paper, and a new JWP stuff is already working on assigning priority of the claim.

Maria Russell filed a suit for legal separation in the Court of Common Pleas at Pittsburgh in June 1903 and three years later filed for divorce under the claim of mental cruelty.

Thus, although the Naskapis had never filed a formal statement of claim or similar document, except for a draft history prepared by the late Dr Alan Cooke, the parties to the JBNQA accepted the legitimacy of their claims, and they entered into an agreement-in-principle with the Naskapis in the Spring of 1977 to negotiate an agreement that would have the same principal features as the JBNQA.

Although de Celis's claim had been filed in October 1852, two years after California had been admitted into the Union as a state, it was not until January 8, 1873 that a formal U. S. survey showed the Rancho Ex-Mission de San Fernando area as, the largest area of any single grant in California.

When Chambers repeated his claim on nationwide radio, Hiss filed a defamation lawsuit against him.

Roth filed a U. S. creditor claim seeking a $ 1 billion U. S. indemnification from Nortel of his personal assets with respect to a series of class action lawsuits filed by former employees.

One of the earliest settlers was Thomas Arthur, who filed a claim for on Negreet Creek.

When decision makers act within this frame they determine whether a claim put forward in the name of religion is to be accepted by the larger community as appropriate to religion.

`` History has this in common with every other science: that the historian is not allowed to claim any single piece of knowledge, except where he can justify his claim by exhibiting to himself in the first place, and secondly to any one else who is both able and willing to follow his demonstration, the grounds upon which it is based.

In connection with any claim decided by the Commission pursuant to this Title in which an award is made, the Commission may, upon the written request of the claimant or any attorney heretofore or hereafter employed by such claimant, determine and apportion the just and reasonable attorney's fees for services rendered with respect to such claim, but the total amount of the fees so determined in any case shall not exceed 10 per centum of the total amount paid pursuant to the award.

Whoever, in the United States or elsewhere, pays or offers to pay, or promises to pay, or receives on account of services rendered or to be rendered in connection with any such claim, compensation which, when added to any amount previously paid on account of such services, will exceed the amount of fees so determined by the Commission, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000 or imprisoned not more than twelve months, or both, and if any such payment shall have been made or granted, the Commission shall take such action as may be necessary to recover the same, and, in addition thereto, any such person shall forfeit all rights under this Title.

The action of the Commission in allowing or denying any claim under this title shall be final and conclusive on all questions of law and fact and not subject to review by the Secretary of State or any other official, department, agency, or establishment of the United States or by any court by mandamus or otherwise.

if a receiver or trustee for any such partnership or corporation, duly appointed by a court of competent jurisdiction in the United States, makes an assignment of the claim, or any part thereof, with respect to which an award is made, or makes an assignment of such award, or any part thereof, payment shall be made to the assignee, as his interest may appear ; ;

Nothing in the Title shall be construed as the assumption of any liability by the United States for the payment or satisfaction, in whole or in part, of any claim on behalf of any national of the United States against any foreign government.

This claim, as submitted to the District Court and dismissed by it, 126 F.Supp.235, alleged violation not only of 7 of the Clayton Act, but also of 1 and 2 of the Sherman Act.

He claims that he was denied due process of law in violation of the Fifth Amendment, because ( 1 ) at a hearing before a hearing officer of the Department of Justice, he was not permitted to rebut statements attributed to him by the local board, and ( 2 ) at the trial, he was denied the right to have the hearing officer's report and the original report of the Federal Bureau of Investigation as to his claim.

He says that he was not permitted to rebut before the hearing officer statements attributed to him by the local board, and, further, that he was denied at trial the right to have the Department of Justice hearing officer's report and the original report of the Federal Bureau of Investigation as to his claim -- all in violation of the Fifth Amendment.

Petitioner first contends that the Department denied him procedural due process by not giving him timely opportunity, before its final recommendation to the appeal board, to answer the statement of the local board as to his claim of devoting 100 hours to actual preaching.

While there are now allegations of the withholding of `` favorable evidence developed at the hearing '' and a denial of a `` full and fair hearing '', no such claim was made by petitioner at any stage of the administrative process.

If you elect to use the Standard Deduction or the Tax Table, and later find you should have itemized your deductions, you may do so by filing an amended return within the time prescribed for filing a claim for refund.

The Russian experimenters claim that only a small fraction of the impulse from the sensors is caused by the incident momentum with the remainder being momentum of ejected material from the sensor.

But the form in which the claim must be stated need not be different from what the State exacts in the enforcement of like obligations created by it, so long as a requirement does not add to, or diminish, the right as defined by Federal law, nor burden the realization of this right in the actualities of litigation ''.

A recent case in point is Mitchell Canneries v. United States, in which a claim against the Government was transferred first from a corporation to a partnership, whose partners were former stockholders, and then to another corporation formed by the partners.

Holding the final corporation entitled to sue on the claim, the Court cited the Seaboard, Novo Trading, and Roomberg cases for the proposition that `` transfers by operation of law or in conjunction with changes of corporate structure are not assignments prohibited by the statute ''.

The family's lawyer, Gordon T. Walker, said SCI could be hit with additional costs, as there is a pending claim that the company violated the state's consumer protection law.

' Some versions of the story claim that Walker replied by telling Crusoe, " oh, we're working on it "... although if anything existed at the time beyond casual dream-car sketches by members of the design staff, records of it have never come to light.

" Apap insists that in prompting his readers to " move ,” Walker rejected the notion that the blacks should “ sit idly by and wait for God to fight their battles -- they must ( and implicit in Walker's language is the assumption that they will ) take action and move to claim what is rightfully and morally theirs .”

Similarly, Dobash and Dobash claim that " Men who assault their wives are actually living up to cultural prescriptions that are cherished in Western society -- aggressiveness, male dominance and female subordination -- and they are using physical force as a means to enforce that dominance ", while Walker claims that men exhibit a " socialized androcentric need for power ".

The Georgia Court of Appeals recently ruled that Walker County Georgia does not have a claim under Georgia's Hazardous Site Response Act.

When Birdwood was promoted to command of the reformed British Fifth Army, Walker was next in line for the command of the Australian Corps but, believing an Australian should hold the post, he made no claim on the position which was eventually taken by General John Monash.

As of 2006, most book reviews and promotional web sites wrongly claim that Walker reached the phenomenal age of, variously, 109, 113, 116, 118 or even 119 years.

A five-run outburst in the second inning, capped off by a two-run throwing error by Todd Walker, was all the offense Oakland pitcher Barry Zito needed to claim the victory for the A's.

Jones, Walker and Pike catch two, who escape and are caught by Winogrodzki, who announces his intention to claim the bounty for himself.