The leading case, Seaboard Air Line Railway v. United States, held that the transferee could sue for a refund of taxes paid by the transferor, and it has been consistently followed.

Under the 1939 Code this item was permitted to survive a tax-free reorganization in the Stanton Brewery case, but only over the dissent of Judge Learned Hand, who wrote the majority opinion in the Sansome case, a leading case requiring carryover of earnings and profits in a non-taxable reorganization.

to imply a very small nucleus of the atom containing a very high positive charge ( in the case of gold, enough to balance about 100 electrons ), thus leading to the Rutherford model of the atom.

This is a frequent occurrence in sitcoms, where networks may agree to continue a show, but only if a certain character is emphasized, leading other minor characters to become victims of Chuck Cunningham Syndrome, while the emphasized character ( usually a Breakout Character ) ( as in the case of Frasier Crane ) develops a more complete back story that ignores previous, more simplified back stories.

In England and Wales, exemplary damages are limited to the circumstances set out by Lord Patrick Devlin in the leading case of Rookes v. Barnard.

Initially Eisenhower planned on serving only one term, but as with other decisions he maintained a position of maximum flexibility in case leading Republicans wanted him to run again.

" His next order was to turn away by two points, and, in any case, a few minutes later he reversed his fleet's course to fulfill its anticipated role of leading the German forces towards the main British fleet.

For case # 2, a path leading out of the area exists.

In that case, if n is 10000 or so, the division formula ( z × n ) ÷ N, which depends mainly on the leading digits, will generate a lot of collisions ; whereas the remainder formula z mod n, which is quite sensitive to the trailing digits, may still yield a fairly even distribution.

" Reno, then a candidate for Governor of Florida, refused to discuss her role in the case, leading one editorial to claim that she was " stonewalling.

" In Simpson v. Chesterfield County Board of Supervisors, the Fourth Circuit Court of Appeals held that the Supreme Court's holding in the Marsh case meant that the " Chesterfield County could constitutionally exclude Cynthia Simpson, a Wiccan priestess, from leading its legislative prayers, because her faith was not ' in the Judeo-Christian tradition.

In any case, the sanctuary has been polluted by the bodies of the two dead priests, leading into the next theme, holiness.

Fayed also revealed that the cabinet minister Jonathan Aitken had stayed for free at the Ritz Hotel in Paris at the same time as a group of Saudi arms dealers leading to Aitken's subsequent unsuccessful libel case and imprisonment for perjury.

When blood flow is suppressed, glutamate is released from presynaptic neurons causing NMDA and AMPA receptor activation moreso than would normally be the case outside of stress conditions, leading to elevated Ca < sup > 2 +</ sup > and Na < sup >+</ sup > entering the post synaptic neuron and cell damage.

There are as many as forty towers, all of which are so high that in the case of the largest there are fifty steps leading up to the main part of it and the most important of these towers is higher than that of the cathedral of Seville ..."< ref >

The leading Supreme Court case in the area of political question doctrine is Baker v. Carr ( 1962 ).

In this case, p53 can initiate events leading to tanning.

The controversial trend of artistic teaching becoming more academics-oriented is leading to artistic research being accepted as the primary mode of enquiry in art as in the case of other disciplines.

Clemens firmly denied these allegations under oath before Congress, leading congressional leaders to refer his case to the Justice Department on suspicions of perjury.

The integral root theorem is a special case of the rational root theorem if the leading coefficient a < sub > n </ sub > = 1.

His case study looked at IEEE-488, an international standard set by the leading US standards body ; it led to a failure of small automation systems using the IEEE-488 standard ( which codified a proprietary communications standard HP-IB ).

Usually in most languages a different term other than the one translated " shaman " is applied to a religious official leading sacrificial rites (" priest "), or to a raconteur (" sage ") of traditional lore ; there may be more of an overlap in functions ( with that of a shaman ), however, in the case of an interpreter of omens or of dreams.

He is utterly disappointed in himself and in the desultory life he has been leading.

As a Humanist, Dr. Huxley interests himself in the possibilities of human development, and one thing we can say about this suggestion, which comes from a leading zoologist, is that, so far as he is concerned, the scientific outlook places no rigid limitation upon the idea of future human evolution.

The complexities of Venetian politics eluded him, but the story of the revolution itself is told in restrained measures, with no superfluous passages and only an occasional overemphasis of the part played by its leading figure.

Prof. C. H. Dodd, 76, a Congregational minister and a leading authority on the New Testament, is general director of the project and chairman of the New Testament panel.

This is a common symptom and the cause usually is pressure on the nerve leading to the affected hand.

Hustler ( Knight Dream-Torkin ) is a playful bay rascal of a colt, not the best gaited, but he surely can pace and is right there with them, and sometimes leading them, in the best miles.

Religion at its best is out in front, ever beckoning and leading on, and, as Lippman put it, `` mobilizing all man's scattered energies in one triumphant sense of his own infinite importance ''.

A work so broad, even when it is directed by a leading idea and informed by a moral vision, must necessarily `` fail ''.

An electrostatic system suffers generally from image plane curvature leading to defocusing in the peripheral image region if a flat viewing screen ( or interstage coupler ) is utilized, while a magnetic system requires accurate adjustment of the solenoid, which is heavy and bulky.

This opinion is supported by one of the nation's leading psychiatrists, Dr. Maurice E. Linden, director of the Mental Health Division of the Philadelphia Department of Public Health.

`` The important thing from now on '', he said, `` is not to mourn the past but to seize the future opportunity to prevent the loss in northern Viet Nam from leading to the extension of Communism throughout Southeast Asia ''.

Splendid, too, is the performance of Yuri Tolubeyev, one of Russia's leading comedians, as Sancho Panza, the fat, grotesque `` squire ''.

Dolores Hart, is charming in a leading role, and quite believable.

Alain Connes is one of the leading specialists on operator algebras.

However, actual rainfall from year to year is irregular and occasionally may be less than, leading to severe reductions in crop yields for both rain-fed and irrigated agriculture.

Much of the Alpine culture is unchanged since the medieval period when skills that guaranteed survival in the mountain valleys and in the highest villages became mainstays, leading to strong traditions of carpentry, woodcarving, baking and pastry-making, and cheesemaking.

* 1859 – Petroleum is discovered in Titusville, Pennsylvania leading to the world's first commercially successful oil well.

One of the most fascinating and intriguing aspects of Ancestral Puebloan infrastructure is at Chaco Canyon and is the Chaco Road, a system of roads radiating out from many great house sites such as Pueblo Bonito, Chetro Ketl and Una Vida, and leading towards small outlier sites and natural features within and beyond the canyon limits.

This religious explanation is supported by modern Pueblo beliefs about a North Road leading to their place of origin and along which the spirits of the dead travel.

An algebraic integer is an algebraic number which is a root of a polynomial with integer coefficients with leading coefficient 1 ( a monic polynomial ).