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Under Internal Revenue Code section 368(a)(1)(A), this transaction could be largely tax-free if the former subsidiary is considered the "buyer" of the target company. The former subsidiary is the "buyer" if its shareholders (also the original parent company's shareholders) own more than 50% of the merged company.
Dixon v. Alabama, 294 F.2d 150 (5th Cir. 1961) was a landmark 1961 U.S. federal court decision that spelled the end of the doctrine that colleges and universities could act in loco parentis to discipline or expel their students. [1] It has been called "the leading case on due process for students in public higher education". [2]
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Held at the Perry County Courthouse in New Lexington, [11] the case produced a 30-day trial, a transcript more than 5,600 pages long and 450 exhibits before the trial judge, Linton D. Lewis, Jr., ruled on July 1, 1994 that Ohioans had a fundamental right to a state-funded education and that the state’s system for providing that education was ...
Gray v. Sanders, 372 U.S. 368 (1963), was a Supreme Court of the United States case dealing with equal representation in regard to the American election system and formulated the famous "one person, one vote" standard applied in this case for "counting votes in a Democratic primary election for the nomination of a United States Senator and statewide officers — which was practically ...
The Constitution does not mention education, and the Tenth Amendment to the Constitution has been interpreted to give authority over education to the states. [1] Regulation and funding of education is primarily handled by state and local governments, and the federal government provides only 8% of K-12 education funding in the United States. [2]
It is headquartered at 50 North Ripley Street in Montgomery. [1] The department was formed by the Alabama Legislature in 1854. [2] The department serves over 740,000 students in 136 school systems. Eric G. Mackey, Ed.D. was appointed as Alabama State Superintendent in May 2018 and is the current agency head. [3]
In 2021 the Florida Board of Education prohibited teaching about critical race theory or the 1619 Project in public schools. [1]In April 2023, the Board of Education extended the Florida Parental Rights in Education Act, often called the "Don't Say Gay" Act, from covering kindergarten to third grade students into covering the entire range of kindergarten to twelfth grade.