As the Court saw it there was simply not a partnership between NJSEA and PB, merely an attempt to transfer the credit.
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The most important practical part of the case is the ruling that a partnership or an LLC consisting of yourself and your own disregarded entity is not a partnership for income tax purposes.
Only one-quarter of Egyptians surveyed said they had a favorable opinion of Americans while 58% said they had an unfavorable opinion, and a majority (56%) said that Egypt should not have a partnership relationship with America, compared to just 36% who said it should.
To state the obvious, this is not a new partnership, but an old friendship rooted in mutual respect, and a history of shared sacrifice.
The use of the word partner does not imply a partnership relationship between Cisco and any other company.
She wants to meet a man who is looking for a partnership, not a traditional wife.
No organization can afford to ignore the importance of a positive interaction, if not a long-term partnership or even a friendship in making a selling relationship work.
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And just think of what we can do if we combine not just in a partnership for security but in a new partnership for prosperity too.
However a Section 24 notification does not automatically mean that a sham partnership has taken place.
The Third Circuit is saying that Pitney Bowes was not really a partner in the partnership (Historic Boardwalk LLC) that owned the building.
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Collingwood, workmanlike as ever, was joined by Owais Shah, who played some wonderful wristy strokes, and they ensured England's innings did not lose momentum with a brisk partnership of 30 - but it was Mascarenhas who unleashed the pyrotechnics.
"As the demand for same-sex marriage is uncertain, and because these economic benefits are not guaranteed to be additional (for example, the spending on a civil partnership or marriage ceremony may not be additional if the couple and guests cut back on spending in other areas), we use zero benefit as our best estimate, " it explains.
This partnership will not have a new venture fund dedicated to Glass, since the firms have enough capital to invest, Maris said.
The parties said they were not working on a merger but a partnership which would offer a new political opportunity for voters.
There would have been some difficulty with that, because, despite requirements of the partnership agreement, the partnership did not open a bank account.
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Is America committed to ensuring a partnership that might not necessarily be beneficial to America, but truly beneficial to the sovereign interest of the countries that we represent?
Shadow health secretary Andy Burnham said he did not object in principle to a closer partnership between the NHS and the life sciences sector as this "could be good for both sides".
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But only very recently did it become what it is to me now: a symbol of how partnerships have evolved in many ways since the 30s, but how the building blocks of a good partnership have not changed one bit.
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You might not be able to use a family limited partnership to leverage the exemption, whatever the exemption might be, next year.
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Not an alliance of convenience, but a partnership of purpose.
While Russia seems interested in infrastructural energy projects in the region, Sofia does not want to commit itself to a Russian partnership on energy that would draw the ire of its Western allies.
Not only did the partnership give Nokia a better smartphone OS and hence more of a chance to stake a claim on the lucrative smartphone market, it also gave it a deep-pocketed partner that was as desperate for a bigger share of the market.
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Some suggest this is a negotiating tactic and may not be a signal that Yahoo isn't really interested in a partnership in the long run.
Of course, forming an LLC is not quite as easy as a sole proprietorship or partnership.
Gladstone, Mr Bogdanor declares, saw Britain not as a single nation, but as a partnership of four nations.
Plus, how partnership income is taxed is determined by how the partnership earns a profit, not by what the partners contribute.
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In contrast to their American counterparts, most British gays seem relaxed about not having the right to call their partnership a marriage.
Bob Jack from the Society of Local Authority Chief Executives said what was needed was a national and local partnership, not an "appointed quango".
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