If the transferor has substantial assets other than the claim, it seems reasonable to assume no corporation would be willing to acquire all of its properties in the dim hope of collecting a claim for refund of taxes.

Everywhere there seems to be a growing recognition of the fact that governments and religious institutions alike are too fallible and corruptible -- in a word, too human -- to warrant any claim of maintaining partnership with the divine.

The issue seems to have begun with the claim of archbishop Elipandus of Toledo that – in respect to his human nature – Christ was adoptive Son of God.

This claim seems to have been forgotten or abandoned quietly for the last 300 years.

Some Indo-Europeanists claim that Greek seems to be most closely related to Armenian ( see also Graeco-Armenian ) and the Indo-Iranian languages ( see Graeco-Aryan ) among the living Indo-European languages.

Other sources claim the root to be an old Saxon mining term that seems to have meant decayed, rotten or possibly worthless material.

While many will agree with this last claim, the argument seems inconclusive.

This claim seems unlikely, however, given the few functioning monastic institutions in Iberia during her lifetime.

This is also reinforced by the fact that several characters throughout the film claim crucifixion is not as bad as it seems, such as when Brian asks his cellmate in prison what will happen to him, he replies ; " Oh, you'll probably get away with crucifixion.

This theory is far more complex than it seems, in that the truth of a claim depends on the context in which the claim is made, unlike basic ideas in daily life where truth is absolute.

While the former claim may or may not have some basis in reality, the latter seems improbable.

* 1926 – Admiral Richard E. Byrd and Floyd Bennett claim to have flown over the North Pole ( later discovery of Byrd's diary seems to indicate that this did not happen ).

In northern Britain, the violent struggle between the various candidates for power seems to have removed Clann Áeda mac Cináeda from the contest, leaving only Clann Constantín mac Cináeda, in the person of Máel Coluim son of Cináed, to claim the kingship.

Their popularity seems to be partly due to the fact that their vagueness and lack of dating make it easy to quote them selectively after every major dramatic event and retrospectively claim them as " hits " ( see Nostradamus in popular culture ).

Bede makes the claim that Oswald " brought under his dominion all the nations and provinces of Britain ", which, as Bede notes, was divided by language between the English, Britons, Scots, and Picts ; however, he seems to undermine his own claim when he mentions at another point in his history that it was Oswald's brother Oswiu who made tributary the Picts and Scots.

With this in mind, Cockburn ’ s claim seems valid: “ The U. S. problem with the contras was that they were by and large the very same group who had been trained by the United States to protect the interests of the Somozas.

The popular claim that " a person should consume eight glasses of water per day " seems to have no real basis in science.

** Admiral Richard E. Byrd and Floyd Bennett claim to have flown over the North Pole ( later discovery of his diary seems to indicate that this did not happen ).

Even if Offa did not assist Beorhtric's claim, it seems likely that Beorhtric to some extent recognised Offa as his overlord shortly thereafter.

She seems to have inherited this indomitability from her mother, who fought to establish her husband's claim to the Kingdom of Naples, and her paternal grandmother Yolande of Aragon, who actually governed Anjou " with a man's hand ", putting the province in order and keeping out the English.

He would also claim later ( and, it seems, not without some supporting evidence ) to have served on Danish whalers in the North Atlantic, visiting European colonies in the Caribbean and on the eastern seaboard of North America.

His claim seems to have been based on Euclidean presuppositions, because no logical contradiction was present.

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.

I do not claim to be free from sin, or from the need for repentance and forgiveness.

and it is still very far from certain how valid the party's claim is that in `` a growing number of kolkhozes '' the peasants are finding it more profitable, to surrender their private plots to the kolkhoz and to let the latter be turned into something increasingly like a state farm.

Middletown bases its claim on the general provision of the law that `` all rateable property, both tangible and intangible, shall be taxed to the owner thereof in the town in which such owner shall have had his actual place of abode for the larger portion of the twelve ( 12 ) months next preceding the first day of April in each year ''.

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.

Any claimant whose claim is denied, or is approved for less than the full amount of such claim, shall be entitled, under such regulations as the Commission may prescribe, to a hearing before the Commission, or its duly authorized representatives, with respect to such claim.

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.

Seen in perspective, many of these releases have a genuine claim to be milestones.

While there may be several such industries to which the model of this paper is applicable, the authors make particular claim of relevance to the explanation of the course of wages and prices in the steel industry of the United States since World War 2.

If a litigant chooses to enforce a Federal right in a State court, he cannot be heard to object if he is treated exactly as are plaintiffs who press like claims arising under State law with regard to the form in which the claim must be stated -- the particularity, for instance, with which a cause of action must be described.

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 ''.

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.

In fact, a cash purchase of a corporation's stock followed by liquidation might also be an effective way to transfer a claim for refund if the Kimbell-Diamond doctrine is not applied to eliminate the intermediate step.

Nor is it at all likely that a `` desperate '' claim against the Government will be assigned on a contingent-fee basis in the guise of a tax-free reorganization.

Skeptics claim that many of the allegedly hominin-like features seen in the Ardipithecus material are found elsewhere among living and fossil primates, and that claims about its hominin status and locomotor habits are not adequately supported by the available evidence.

However, he later pressed his brother to retract the claims and instead supported claim from the Papal States.

In addition, in 889, Arnulf supported the claim of Louis the Blind to the kingdom of Provence, after receiving a personal appeal from Louis ’ mother, Ermengard, who came to see Arnulf at Forchheim in May 889.

Angered by the non-appearance of Charles, he welcomed Odo at the Diet of Worms in May 895, and again supported Odo's claim to the West Francian throne.

According to recent academics, Athanasius, growing impatient, took a small number of bishops who supported his claim, and held a private consecration making him bishop.

The common claim that " cracking your knuckles gives you arthritis " is not supported by any evidence.

The British Royal Society of Chemistry claims that British scientist Edward Harrison developed the first practical gas mask for mass production, a claim supported by a thank-you note written by Winston Churchill.

Some observers claim that Trujillo supported an abortive coup attempt by young Garde officers in December 1937.

In 1861 Napoleon III largely supported Maximilian in his claim to Mexico, a move that was also supported by Britain and Spain but condemned by the U. S. This led to the French intervention in Mexico, which turned out to be a failure.

Additionally, Ted Sorensen claimed in his memoir Counselor: A Life at the Edge of History ( 2008 ) to have had a hand in the speech, and said he had incorrectly inserted the word ein, incorrectly taking responsibility for the " jelly doughnut misconception ", below, a claim apparently supported by Berlin mayor Willy Brandt but dismissed by later scholars since the final typed version, which does not contain the words, is the last one Sorensen could have worked on.

The claim has been disputed, but it has also been well supported by " The Original of Rebecca in Ivanhoe ", an article that appeared in The Century Magazine in 1882.

The Venetians and Templars supported the claim, and Balian was powerless to oppose him.

It also supported its claim with an unratified 1935 treaty between France and Italy, the colonial powers of Chad and Libya, respectively.

The Japanese claim to these lands had been supported by the western powers of France, the U. K. and the U. S. at the Treaty of Versailles, who also agreed that Japan could take control of all the territories in China that had formerly been under the dominion of the defeated German Empire.

Michelangelo's claim was supported at the time by the reigning Count of Canossa.

Although most modern historians reject this claim, Bohemian historiography supported the Piast parentage of Vladivoj.

The claim that macroevolution does not occur, or is impossible, is not supported by the scientific community.

The leader of this revolt, Gen. José María Moncada, declared that he supported the claim of exiled Liberal vice-president Juan Bautista Sacasa, who arrived in Puerto Cabezas in December, declaring himself president of a " constitutional " government.

King Philip II of France supported Philip's claim, whereas King Richard of England supported his nephew Otto.

The British political resident in Bahrain supported Qatar's claim and warned Hamad ibn Isa Al Khalifa, the ruler of Bahrain, not to intervene militarily.

Guy's claim was challenged by Conrad of Montferrat, second husband of Sibylla's half-sister, Isabella: Conrad, whose defence of Tyre had saved the kingdom in 1187, was supported by Philip of France, son of his first cousin Louis VII of France, and by another cousin, Duke Leopold V of Austria.

Sadger supported his claim that homosexuality could be cured entirely by describing a four month analysis of a patient whose crucial memories “ had been wholly unconscious and first had to be unearthed very laboriously through a month-long analysis .“ Making striking claims about homosexuality on the basis of brief analyses appears to have been typical for psychoanalysts in the early 20th century.

At the same time, Severus felt it was reasonable to offer Clodius Albinus, the powerful governor of Britannia who had probably supported Didius against him, the rank of Caesar, which implied some claim to succession.