That made for some jumping through hoops on the part of taxpayers in terms of retitling property to equalize estates and creating trusts in order to preserve the exemption amounts.
Distilling the various definitions offered by the parties and researched by this Court, we have concluded that there are several basic qualities a convent must contain in order to be eligible for a tax exemption: A convent consists of a community of people who live together, follow strict religious vows, and devote themselves full-time to religious work.
The exemption covers those athletes who are visiting the UK in order to compete in the Olympic Games and a limited number of people who are visiting the UK to work on Games-related activity.
Billington, who has bequeathed a wonderful gift upon millions of cellphone users by granting an exemption wherein consumers may legally break the software locks on their handsets in order to transfer service to another carrier.
We also realize that the statutory requirements may seem to work harsh results to taxpayers, such as Mr. Briscoe, who are current in their child support obligations and who are entitled to claim the dependency exemption deductions or child tax credits under the terms of a child support order.