Revenue Ruling 80-362, 1980-2 C.B. 208
It’s confusing. So here’s a chart.

Revenue Ruling 80-362, 1980-2 C.B. 208
It’s confusing. So here’s a chart.

From my supplemental packet for property*:
The precise legal difference between real and personal property is very confusing; and in an Irish case where the question was whether a dung-heap was real property a lawyer made an admirable argument to show that it was. Then the farmer was called upon to reply and said:
“I’m puzzled indeed by all these strange words. But the lawyer says – fair play to him – that cows is personal property and that the hay they eat is personal property, and I ask your Honour as one man to another, how, baiting miracles, personal property can go on eating personal property and evacuating (he used a homelier word) real property. Well, your Honour, it’s beyond my understanding.
This was to prepare us for Haslem v. Lockwood Continue reading “Poop Suit” »
My legal writing instructors posted Blue Booking tips* on TWEN. Hopefully they are useful:
Continue reading “Blue Booking Tips” »