Search - considered

Considering that the Court in Yost offered no rationale for its decision to amend the earlier judgment, and made no mention of Gunnar Mining, Paper Machinery or any of the English authorities cited in those cases, and considering, too, that it is not referred to in the more recent decisions of the Federal Court of Appeal, I conclude that Yost should be considered to have been decided per incuriam ...

Hoping to fend off what he considered Holyoak's "bogus claim", Hally somehow came up with the idea of getting his name off the title of the family home. ...

He considered a variety of import products, primarily from India but from other countries as well. ...

The resulting figure was considered to represent 8.25% of sales.   [17]     The appellant does not dispute the amount of the purchases. ...

It is fair to say that a taxpayer who incurs expenses to restore a rundown building incurs capital expenditures which would not be considered to be routine maintenance. ...

He has a community college diploma in electronics and, during the first two periods in question, he was considered an apprentice. ...

Gitelman (the mandator) to her son (the mandatary) in the context of a mandate under which he was to use the money to fulfil an obligation she had undertaken pursuant a contractual arrangement with her son's in-laws, namely, to pay half the wedding costs; thus, giving this money to her son could not be considered a transfer under section 160 of the Act, since it was used solely to benefit Ms.  ...

In his view, the share options constituted contributed surplus but he considered that it was not necessary to use this label on the balance sheet because all of the appellant's equity, other than retained earnings, was contributed surplus and nothing would be gained by the use of the term. [29]     In my view, it is significant that the appellant did not suggest that GAAP required the use of the terms "surplus" or "contributed surplus" when describing such items on the balance sheet. ...

  [3]   Also, more recently, the Courts have considered the intention of the parties as to their relationship and, in certain cases, have decided that intention can be important, especially when some tests point to a contract of service and other tests do not ...

That situation, as is common ground here, was that rural mail couriers were considered to be mail contractors and not postal employees. ...