...Client File memorandum to: File from: Re: HOLLY MARTIN, Tax year 2013 FACTS Our client, Holly Martin, is a developer who acquired a parcel of unimproved real property that she would like to develop. Although the land is currently zoned for commercial use, the developer would prefer not to begin development until an adjoining street is widened. With a wider street, her development can include a landscaped public entrance and lighting. Without the widening, the development will have only one entrance that is neither as accessible nor as attractive. The city does plan to widen the street in order to build bike paths which are now required in its new city plan. However, it will be easier for the city to widen the street if it acquires an easement across Mrs. Martin’s property. Mrs. Martin is interested in providing this easement to the city but would like assurance that she will receive a charitable contribution deduction for the easement. ISSUE AND CONCLUSION 1 Will the donation of the easement by Mrs. Martin qualify as a charitable contribution deduction? No, the donation of the easement will not qualify as a charitable contribution deduction. ANALYSIS 1 B-1 B-3 B-2 IRC §170 provides that contributions individuals make are deductible in the tax year paid. Unless the IRC provides an exception, it is the general rule that all charitable contributions made to a qualified organization, listed under IRC §170(c), shall be allowed a deduction. IRC...
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...would receive an education. Terry made a quid pro quo contribution, in which only the excess of the value of the services received is deductible. We rule in favor of the IRS due to overwhelming legislative support, as outlined below. FACTS * In 2006, Craig Terry “contributes” $6,000 to his church which operates the school that his two children attend. * The school charges no tuition for students to attend, but the families are provided with a suggested donation of $200, which is how much it costs to educate a child per year. However, no child is refused admission to the school if their family is unable to contribute. * The IRS disallows $4,800 of the charitable contribution stating it is tuition. * Terry responds that because the school charges no tuition, the entire $6,000 is deductible. Terry, also, argues that because the IRS allows the Church of Scientology to deduct fees paid to the church for religious education, he should be allowed this deduction as well. ISSUES Per IRC section 170(c)(2)(B), “a charitable contribution is defined as a contribution or gift to or for the use of a corporation, trust, or community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes.” These charitable contributions are deductible by IRC section 170(a)(1). On the other hand, if these charitable contributions fall within the definition of a quid pro quo exchange, then they would not qualify...
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...authority and crossing the line into a sexual harassment case, and quid pro quo suit. Sam used his power as Paula's supervisor to obtain power over her, creating a hostile work environment. A quid pro quo suit is often seen in corporations, whether in cases of two employees involved in a previous love relationship, or often in supervisor employee scenarios. It is a violation of title VII, quid pro quo is often used as a mode to gain control of the employee through sexual advances in order to remain employed, or in cases of promotions or raises (Cheeseman, 2010). Sam acted as an agent of NewCorp and prevented the transfer of Paula stating that her transfer might later become a liability on the NewCorp is Paula was to get pregnant. Sam made an assumption based on the gender of Paula and not on facts. By Sam taking such approached Sam once more violated Paula's rights and disregarded the Pregnancy Discrimination Act under the discriminatory statue in title VII. For thus discussed above Newcorp actions need to make reflect training for all supervisors and employees, also should reflect an added security that no employee will ever be sexually harassed again, or their rights violated under title VII. In the case of NewCorp some of the legal issues presented are (1) Sexual harassment, unwelcome sexual advances, invitations, language, and pictures. Making the work environment hostile for Paula to work in. (2) Quid pro quo, in which Sam used to maintain power over Paula after the broken...
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...socialize with direct-repot employees? RETALIATION; if one of the individual’s stills has feelings for the other and that person rejects their advances, as in the relationship between Davis and Jones, false allegations and less recognition of duties can construe. 3. When do crude or vulgar behavior and language become sexual harassment? According to the EOCC, only unwelcome sexual conduct that is a term or condition of employment constitutes a violation. The EEOC's Guidelines define two types of sexual harassment: "quid pro quo" and "hostile environment." The Guidelines provide that "unwelcome" sexual conduct constitutes sexual harassment when "submission to such conduct is made either explicitly or implicitly a term or condition of an individual's employment, "Quid pro quo harassment" occurs when "submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting such individual, Although "quid pro quo" and "hostile environment" harassment are theoretically distinct claims, the line between the two is not always clear and the two forms of harassment often occur together. For example, as in the case with Davis and Jones; tangible job conditions are affected when a sexually hostile...
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...Teddy's Supplies' CEO has asked you to advise him on the facts of the case and your opinion of their potential liability. He wants to settle the case. Write a memo to him that states your view of whether the company is exposed to liability on all issues you feel are in play. Include in your memo any laws that apply and any precedent cases either for or against Teddy's case that impact liability. Include in the memo your suggested "offer of settlement" to Virginia. Back up your offer using your analysis of the case against Teddy's. (Points : 30) This memo is in regards to the decision to settle the sexual harassment case with Mrs. Pollard. In reviewing the case, we have identified many areas in which Teddy’s is liable for a sexual harassment case. First, as the only woman in the warehouse, she was the victim of pranks by her male co-workers. These pranks included: taping her drawers closed, locking her out of the guard shack, filling the guard shack with garbage, backing a forklift up to the door and causing it to backfire in her ear. This qualifies as harassment as defined by the U.S Equal Opportunity Commission (EEOC). The EEOC identifies offensive conduct of harassment as “offensive jokes, slurs, epithets or name calling, physical assaults or threats, intimidation, ridicule or mockery, insults or put-downs, offensive objects or pictures, and interference with work performance.”( http://www.eeoc.gov/laws/practices/harassment.cfm). The above actions committed by the...
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...it. 2. At the funeral home, the officers are examining the newly found victims body. As they are taking photographs, Starling notices there is something in her throat. What do they find? 3. Why is Buffalo Bills next victim such a “high profile” victim? 4. What is Buffalo Bill’s dog’s name? a. Fluffy b. Muffin c. Precious d. Lovely Quid Pro Quo: Latin for: “something given or received in exchange for something else.” The Tobacco horn worm moths used throughout the film were given celebrity treatment by the filmmakers. They were flown first class to the set (in a special carrier), had special living quarters (rooms with controlled humidity and heat) and were dressed in carefully designed costumes (body shields bearing a painted skull and crossbones) After Lecter was moved from Baltimore, he was originally to be dressed in a yellow or orange jumpsuit, but Hopkins thought that it would make the character seem more clinical and unsettling if he was dressed in pure white. Hopkins has since said that this idea came from his fear of dentists. Quid Pro Quo: Latin for: “something given or received in exchange for something else.” The Tobacco horn worm moths used throughout the film were given celebrity treatment by the filmmakers. They were flown first class to the set (in a special carrier), had special living quarters (rooms with controlled humidity and heat) and were dressed in carefully designed costumes (body shields bearing...
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...Overstreet 1 Beth OverstreetDr. Randy BarkerRhonda Clark Case AnalysisOctober 24, 2012Rhonda Clark: Taking Charge at the Smith FoundationRhonda Clark possesses and attempts to use multiple sources of power and contingenciesof power in her time leading the Smith Foundation. The one Clark relied on the most heavilywas coercive power, which can be used in a positive way but can also be used as a tool of intimidation. This tool can be used either up or down the ladder depending on the circumstance.When using coercive power, it can be employed by threatening punishment, peer pressure, or in Clark’s case, in more of a quid pro quo relationsh ip. This type of relationship was introduced bysome of the board members initially, but Clark agreed to it. In a purely quid pro quo situation, itis difficult for either party to truly trust the other as both make it clear that they are only in therelationship to satisfy their own needs. In speaking about the relationships she formed with some of the female board members, she noted “you scratch my back, and I scratch yours.” In additionto the nature of the relationship they established, there is a fairly low degree of structural trust to begin between board members and the CEO of an organization. The board’s responsibility is to the organization – not its CEO. Thus, when Clark agreed to use coercive power as a strategy tomove forward, it broke down any remnant of trust that could have been established with thosemembers of the board or...
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...Review the Virginia Pollard case information located at the beginning of this project: You Decide ES. (If you click here, you will return to the face-sheet of the project area. To return, click the Begin button again. You can do this all week.) To do well on this project, study the readings for this week, and consider the work we did in Week 5. You may want to do some outside research for this project as well, reviewing recent case law on discrimination and harassment, and including that in your answers to the project. Do NOT discuss this project with your classmates. You should do the work on your own. This project is "pooled" meaning your classmates may have different questions than you do. This project is worth 100 points toward your final grade. You can access this area all week, and continue updating your answers until the end of the week -- be sure to hit "save answers" before leaving each time! When you are done working on the project, hit "Submit for grade" and then it will be available in the grade book for grading. Your role in answering the questions: You are the independent Human Resources Consultant hired by Teddy's Supplies to help explain to the company what the case against them will entail. You have gleaned the facts from your investigations into the situation to date. You have never talked with Virginia Pollard. The case is currently in the appeals stage and the company executives have some questions for you. Answer them using the most recent legal...
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...Let’s play Jeopardy. The answer is $11.6 million dollars. Do you know the question it answers? It is the amount of money a federal jury recently awarded Anucha Browne, a former executive of the New York Knicks in punitive and compensatory damages for being a victim of sexual harassment in the workplace. Granted, the NY Knicks possess the financial resources to recover from such a large jury award. However, some companies would be crippled by this dollar amount. These types of monetary awards come directly from the ‘bottom line’ of a company’s income statement. To put it into perspective, one must think how much revenue a company would need to generate in order to net (“bottom line”) the millions of dollars paid to the winning plaintiff. Needless to say, this subject is a serious matter to employers. Aside from the legal and ethical concerns, there are major financial implications associated with this matter. The example cited in this paragraph is only a single party action. Class action suits could trigger even greater financial payouts! Also, according to recent statistics directly from the Equal Opportunity Commission (EEOC), the EEOC received 12,510 charges of sexual harassment and recovered $49.9 million in monetary benefits in 2007 alone (excluding monetary benefits obtained through litigation). Given the potential for financial devastation, it is imperative that an employer take proactive measures to prevent and/or stop sexual harassment from occurring in...
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...9/27/15 Case 7.1 Bruesewitz v. Wyeth, LLC I: Whether or not Wyeth was liable for its product, or vaccine? R: NCVIA act allows people injured by a vaccine to file for compensation but the acts quid pro quo eliminates liability for a vaccine's unavoidable, adverse side effects. No fault compensation program A: Acts quid pro quo provides an efficient compensation program for vaccine injuries; in exchange they avoid costly tort litigation C: U.S Supreme Court affirmed the lower courts judgement and they can't bring further to any court because the party had received enough compensation from the act 7.2 Wilson Sporting Goods Co. v. Hickox I: Whether there was product liability based on design defect R: Consumer expectation test says a product is unreasonably dangerous when it fails to perform in the manner that would reasonably be expected by an ordinary consumer A: An ordinary consumer would have expected the mask to perform more safely than other models and would have expected baseball masks to disperse rather than concentrate energy C: The judgment of the court affirmed in favor of plaintiff 7.3 Johnson v. Medtronic, Inc. I: Whether the plaintiff could pursue a theory of recovery alleging both a design defect and defect in warning label R: Product is defective only when foreseeable risks posed by product could be reduced or avoided by reasonable instructions A: They could not establish that the Medtronics use couldn’t be anticipated ...
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...DEFINING THE TWO TYPES OF SEXUAL HARASSMENT Abstract This paper is an analysis of the two types of sexual harassment as defined by the Equal Employment Opportunities Commission. It examines Quid Pro Quo harassment and a hostile working environment and how it affects leadership, employees and the atmosphere in the work place. It will define the victim’s rights and the consequences the offender may face. Finally, it reveals methods that can be used to prevent harassment in the work place. History showed the need for legislatures to enact new laws to help employees and employers defend themselves from sexual harassment suits. When the federal law prohibiting sexual harassment in the workplace was enacted in 1964, it made certain that employers were responsible for preventing and stopping sexual harassment in the work place. The law, definition and preventive measures made it possible for employees to defend themselves and retain their jobs. Employers have defended themselves and employees alike by enacting policies and procedures that define and interpret sexual harassment and what constitutes an offense. Conclusions based on the research of literature regarding sexual harassment indicate that after years of defining harassment, creating laws and policies, evidence shows that harassment is still a factor in the work place. Sexual advances, and hostile work environments still exist and employees are looking towards management to provide them...
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...Quid pro quo sexual harassment is defined as sexual harassment in which the harasser requests sexual activity from the harassee in exchange for workplace benefits. (Bennet 805) While, hostile environment sexual harassment is defined as sexual harassment in which the harasser creates an abusive, offensive, or intimidating environment for the harassee. (Bennet 803) Based on Robert Singer’s behavior and comments, Brittany was experiencing hostile environment sexual harassment. Singer is a co-worker whose behavior is unwelcome and inappropriate; therefore creating a workplace that is intimidating, hostile, and/or offensive. Brittany saw him staring at the photo of her in her bathing suit and making lewd remarks regarding her body. She demanded that he stop making comments because they made her feel ill at ease. Soon after this, she found that he scanned the photo to his computer and also had a copy of an altered photo. Upon confronting him again, Robert went to her supervisor, DeWayne Miller, and complained that she was not notifying him of his messages in a timely manner, which was not true. During all of this, Brittany had only discussed this matter with her co-workers instead of reporting the harassment to her supervisor. After notifying Miller, her supervisor, of the issues that she was having with Singer, Brittany experienced quid pro quo sexual harassment from Miller. Quid pro quo harassment occurs in the workplace when a manager or other authority figure offers or hints...
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...1. Question : Teddy's Supplies' CEO has asked you to advise him on the facts of the case and your opinion of their potential liability. Write a memo to him that states your view of whether the company is exposed to liability on all issues you feel are in play. Include in your memo any laws that apply and any precedent cases either for or against Teddy's case that impact liability. Include your opinion of the "worst case" of damages the company may have to pay to Virginia. Student Answer: 1.) A. Workplace harassment is any unwelcome or unwanted conduct that designates or shows hostility or an aversion toward another person on the basis of any characteristics protected by law, which includes an individual’s race, color, gender, ethnic or national origin, age, religion, disability, marital status, sexual orientation, gender identity, or other personal characteristics protected by law. A conduct is unwelcome if the employee did not solicit, instigate, or provoke it and the employee regarded the conduct as undesirable or offensive. Pollard was constantly being harassed by six male colleagues. She was a victim of pranks perpetrated by them that ranged from taping her desk drawers shut, locking her out and therefore hindering her from preforming her job due to the fact she was responsible for watching the warehouse inventory. Filling the guard shack with trash and putting her in harm’s way by backing a forklift up to the guard shack door and making it backfire into her...
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...Sexual Harassment Case Ms. Murphy has a viable claim for both a hostile work environment and quid pro quo against Personal Connections Are Us, Inc. The hostile work environment was caused by Mr. Singer’s behavior toward Ms. Murphy’s photo and figure. His comments about her chest and stealing and altering her photo for his screensaver caused Ms Murphy to feel uncomfortable and violated. This behavior is the very definition of a hostile work environment. The quid pro quo aspect to of this claim was filled by Mr. Miller when he offered to give Ms. Murphy a promotion in exchange for a sexual favor on her part. When she refused and was summarily demoted, this solidified the quid pro quo standard. Ms Murphy has a right to take legal action against her employer for the behavior of both Mr. Miller and Mr. Singer. There is clear evidence of sexual harassment against Ms Murphy, and the company will more than likely have to pay out damages to her. She can file for compensation for future economic loss, loss of enjoyment of life, and back pay. After Ms Murphy has established that harassment has indeed occurred in the workplace, the burden of proof shifts back to the employer to prove the harassment has not happened. In this situation, the employer will have a difficult time disproving her harassment case. Cases like these can be prevented with clear harassment policies. Policies that clearly define unacceptable behavior in the workplace and activities that would be considered...
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...ETHICS HW WEEK 6 ------------------------------------------------- 1. | Question: | Teddy's Supplies' CEO has asked you to advise him on the facts of the case, and your opinion of their potential liability. Write a memo to him which states your view of whether the company is exposed to liability on all issues you feel are in play. Include in your memo any laws which apply and any precedential cases either for or against Teddy's case which impact liability. Include your opinion of the "worst case" of damages the company may have to pay to Virginia. | | Your Answer: | Memo to CEO: Your company is in fact in liability for negligence in protecting the best interest of your employee, Pollard. Even though she participated in many of the sexual harassment situations your upper management did anything to stop or report any of the activities they were aware of. The people put n charge failed the company and Ms Pollard by not being responsible and assuming just as much responsibility as she had in the situation. Per the EEO guidelines: An employer is always responsible for harassment by a supervisor that culminated in a tangible employment action. If the harassment did not lead to a tangible employment action, the employer is liable unless it proves that: 1) it exercised reasonable care to prevent and promptly correct any harassment; and 2) the employee unreasonably failed to complain to management or to avoid harm otherwise An individual qualifies as an employee's "supervisor"...
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