The 2023 Florida Statutes (including Special Session C)

Title II
STATE ORGANIZATION

Chapter 7
COUNTY BOUNDARIES

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F.S. 7.34

7.34 Lafayette County.—The boundary lines of Lafayette County are as follows: Beginning at a point where township line between townships seven and eight south intersects and crosses the Suwannee River; thence west on said township line to the southeast corner of section thirty-one, township seven south, range ten east; thence north on the east line of said section thirty-one and other sections to the southeast corner of the northeast quarter of section seven, township seven south, range ten east; thence due west to the range line dividing ranges nine and ten east; thence north on said range line to the northwest corner of township three south, range ten east; thence east on the township line dividing townships two and three south, to where same intersects the Suwannee River; thence southerly following the thread of said river to the place of beginning.

History.—s. 2, ch. 806, 1856; s. 1, ch. 921, 1858; ch. 3470, 1883; ch. 3625, 1885; s. 1, ch. 3766, 1887; RS 26; GS 24; s. 1, ch. 6246, 1911; RGS 26; s. 1, ch. 8514, 1921; CGL 28.

F.S. 7.34 on Google Scholar

F.S. 7.34 on Casetext

Amendments to 7.34

Arrestable Offenses / Crimes under Fla. Stat. 7.34

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 7.34.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CITY OF MIAMI GARDENS, a v. WELLS FARGO CO. N. A., 931 F.3d 1274 (11th Cir. 2019)

. . . The borrower on loan HC2 opted for $8,000 in lender credits-representing 7.34 percent of the loan amount-and . . .

IN RE D. LOPEZ,, 574 B.R. 159 (Bankr. E.D. Cal. 2017)

. . . This amount will pay the Debtor’s secured debt, unsecured priority debt, and a 7.34% dividend to general . . .

IN RE M. TILLMAN II,, 565 B.R. 586 (Bankr. E.D.N.C. 2016)

. . . Sumrell used to determine the land value were 162 Rouseville Lane, Newport, North Carolina which is 7.34 . . .

IN RE JOHNSON, III,, 546 B.R. 83 (Bankr. S.D. Ohio 2016)

. . . currently excessive level— which, as discussed below, he cannot do— he will have accumulated at least $7.34 . . . That amount is much less than the approximately $7.34 million of cash (minus legal fees) that the Debtor . . . Debtor were to continue to spend at his current high level, he is on course to accumulate approximately $7.34 . . .

CAMBRIDGE UNIVERSITY PRESS v. P. BECKER, J. L. F. R. Jr. R. W. Jr. R. M. Jr. Jr. J. Jr. Jr. J. III, L. A. Jr. C. Jr. L. Jr. A. Sr., 863 F. Supp. 2d 1190 (N.D. Ga. 2012)

. . . Ex. 5 at D-74], less the $3.00 service fee charged by CCC to users, less $7.34 in fees charged by CCC . . .

GRACE, v. FAMILY DOLLAR STORES, INC., 845 F. Supp. 2d 664 (W.D.N.C. 2012)

. . . computed on an hourly basis, averaged $6.58 per hour ($520 per week), $7.15 per hour ($565 per week), and $7.34 . . .

AMBASE CORPORATION v. UNITED STATES,, 100 Fed. Cl. 548 (Fed. Cl. 2011)

. . . loan was set at 6.06% per an-num; the interest rate on the $616 million January 1995 loan was set at 7.34% . . .

TECHNOLOGY PATENTS LLC, v. DEUTSCHE TELEKOM AG,, 774 F. Supp. 2d 732 (D. Md. 2010)

. . . Plaintiff’s Terms 22, 22k, 22B; Defendants’ Terms 7.32-7.34 . . . .

G. STEPHENSON, v. CITCO GROUP LIMITED CITCO BV CITCO LLP, 700 F. Supp. 2d 599 (S.D.N.Y. 2010)

. . . received a “return attribution analysis” showing net profits for Fairfield Sentry of 9.38% in 2006 and 7.34% . . .

v., 133 T.C. 136 (T.C. 2009)

. . . 8.67 8.35 8.46 8.02 7.21 8.90 8.47 7.66 8.47 1996 9.43 9.51 9.36 9.26 8.34 7.75 8.65 7.58 7.66 7.96 7.34 . . .

WESTERN HOLDING GROUP, INC. v. THE MAYAG EZ PORT COMMISSION,, 611 F. Supp. 2d 149 (D.P.R. 2009)

. . . Notwithstanding section 7.34 of the tariff regarding prepaid operations, Ms. . . .

NELSON, v. JPMORGAN CHASE BANK, N. A. LLC,, 707 F. Supp. 2d 309 (E.D.N.Y. 2009)

. . . that the effective interest rate on the combined transaction, generated by a weighted average of the 7.34% . . . Accordingly, the Court would independently determine whether the 7.34% APR on the Chase Mortgage exceeded . . . Chase Mortgage is fixed at 7% per annum (the “note rate"); however, its APR is slightly higher, at 7.34% . . .

T. SKRETVEDT, v. E. I. DuPONT DE NEMOURS COMPANY INCORPORATED, a, 260 F. App'x 531 (3d Cir. 2008)

. . . Those interest rates are: 9.54% for 1995, 6.89% for 1996, 7.34% for 1997, 7.13% for 1998, 5.59% for 1999 . . .

P. LaSALA S. Co- v. BANK OF CYPRUS PUBLIC COMPANY LIMITED,, 510 F. Supp. 2d 246 (S.D.N.Y. 2007)

. . . . • In December 2000, Kyprianou also caused $7.34 million to be transferred from one of AremisSoft’s . . .

In OMEPRAZOLE PATENT LITIGATION. AB, v. AB, v. Dr. S. A. AB, v. Co. D. D. AB, v. AB, v., 490 F. Supp. 2d 381 (S.D.N.Y. 2007)

. . . that his pH testing of the HPMC used in My-lan/Esteve’s product showed mean pH values in the range of 7.34 . . .

FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF ROCHESTER, v. UNITED STATES, 76 Fed. Cl. 106 (Fed. Cl. 2007)

. . . the amount of legal, accounting, and advisory fees to complete a standard conversion in 1993 to be $7.34 . . .

VALLES- HALL, v. CENTER FOR NONPROFIT ADVANCEMENT,, 481 F. Supp. 2d 118 (D.C. Cir. 2007)

. . . informed Plaintiff that: According to our payroll records, you have exhausted your sick leave and you have 7.34 . . .

ARMITAGE v. DOLPHIN PLUMBING MECHANICAL, LLC., 510 F. Supp. 2d 763 (M.D. Fla. 2007)

. . . 7, 2002 255.00 $ 2.66 $ 21.28 November 14, 2002 660.00 $ $ 6.88 $ 55.04 November 21, 2002 705.00 $ 7.34 . . .

S. BRADY, v. WAL- MART STORES, INC., 455 F. Supp. 2d 157 (E.D.N.Y. 2006)

. . . hours for Gilly’s trial time and the 58.1 hours of post-trial charges, the excessive hours represent 7.34 . . .

In GENESIS HEALTH VENTURES, INC. v. Co. N. A. L. P. V., 324 B.R. 510 (Bankr. D. Del. 2005)

. . . creditors, including the Genesis Senior Subordinated Note claimants, received an approximate dividend of 7.34% . . .

L. JASPER, D. D. S. v. M. H. B. L. JASPER D. D. S. P. C. PROFIT SHARING PLAN,, 340 F. Supp. 2d 1017 (E.D. Mo. 2004)

. . . The remaining 7.34% of the Plan was held by five other participants including Edlin, the receptionists . . .

MONTEZUMA GRAIN CO. LLP, v. SURFACE TRANSPORTATION BOARD CSX, 339 F.3d 535 (7th Cir. 2003)

. . . discontinuance of a railroad line if public convenience and necessity so require, seeking to abandon a 7.34 . . .

McEUIN, v. CROWN EQUIPMENT CORPORATION,, 328 F.3d 1028 (9th Cir. 2003)

. . . . § 7.34. Thus, ANSI regulations specifically note that doors may enclose the operator cabin. . . .

In JOY RECOVERY TECHNOLOGY CORPORATION, v. J. F. C. H., 291 B.R. 111 (Bankr. N.D. Ill. 2003)

. . . prejudgment interest did agree that the average of prime rates for the years in question computes at 7.34% . . . allowed therein against Mark Chang in all Counts wherein judgments are entered against him at the rate of 7.34% . . .

In GENESIS HEALTH VENTURES, INC. In AMC,, 266 B.R. 591 (Bankr. D. Del. 2001)

. . . receive New Common Stock, estimated in the debtors’ Disclosure Statement to approximate a dividend of 7.34% . . . consideration for their claims under the plan as proposed, at the level of a dividend of approximately 7.34% . . .

E. DAVIS, v. RUTGERS CASUALTY INSURANCE CO., 964 F. Supp. 560 (D.N.J. 1997)

. . . the 52-week T-bill rates are as follows: 1/10/91 6.62% 1/9/92 4.02% 1/7/93 3.67% 1/6/94 3.67% 1/5/95 7.34% . . .

In GONZALES,, 206 B.R. 133 (Bankr. N.D. Tex. 1997)

. . . The cash advance was made at the time of the refinancing and it was only for $7.34. . . .

K. COPLEY, v. K. ELLIOT,, 948 F. Supp. 586 (W.D. Va. 1996)

. . . . § 7.34; Defendants’ Brief at 1-2. James K. . . .

WEBB, a v. GAF CORPORATION GAF GAF, 949 F. Supp. 102 (N.D.N.Y. 1996)

. . . Luciano, 912 F.Supp. at 677 (using GAF method during period 1991-95 when rates ranged from 3.13 to 7.34 . . .

AMF BOWLING COMPANY, INCORPORATED, v. NATIONAL LABOR RELATIONS BOARD, AFL- CIO, CLC, NATIONAL LABOR RELATIONS BOARD, v. AMF BOWLING COMPANY, INCORPORATED,, 63 F.3d 1293 (4th Cir. 1995)

. . . submitted its second increase and its last offer, increasing its weighted wage offering from $7.10 to $7.34 . . . II On January 22, 1987, one day after AMF implemented its last offer of $7.34 per hour, the Union filed . . . Finally, without any Union movement on wage concessions, AMF offered $7.34 on January 14. . . . AMF had moved from wage offers of $6.72 per hour to $7.15 per hour to $7.34 per hour, without any Union . . .

In FLOYD O DONNELL, v. FLOYD, 177 B.R. 985 (Bankr. M.D. Fla. 1995)

. . . Floyd’s, discharge with interest to accrue at the legal rate of 7.34% per annum for all which let execution . . .

PATTERSON, v. McLEAN CREDIT UNION,, 39 F.3d 515 (4th Cir. 1994)

. . . The pay of the two positions differed by .89 per hour ($8.23 and $7.34). . . .

PEOPLE WHO CARE, a E. a a a a v. ROCKFORD BOARD OF EDUCATION, SCHOOL DISTRICT, 851 F. Supp. 905 (N.D. Ill. 1994)

. . . The February Plan contained other additional cost reductions so that the revised total savings was $7.34 . . .

J. v., 101 T.C. 412 (T.C. 1993)

. . . the period of 1950-1984 and consists of an overall excess return for the stock market as a whole of 7.34% . . . He contends that his equity risk premium of 7.34 percent is appropriate only if Jung Corp. were to be . . . taking into account Jung Corp.’s small size, the equity risk premium should be 16.73 percent rather than 7.34 . . .

C. THORN, v. ITMANN COAL COMPANY, 3 F.3d 713 (4th Cir. 1993)

. . . Floresca showed acidosis and moderate to severe hypoxemia (pH of 7.34, p02 of 63.2, and oxygen saturation . . .

WHITE, v. NATIONAL FOOTBALL LEAGUE PDB KMS B B NFL, 836 F. Supp. 1458 (D. Minn. 1993)

. . . Continental Illinois Nat’l Bank & Trust Co., 834 F.2d 677, 684 (7th Cir.1987)). 7.34 After carefully . . .

In CRISPIN, CRISPIN v. NORWEST FINANCIAL,, 139 B.R. 187 (Bankr. E.D. Tex. 1992)

. . . Contract 3 provides: 797.37 Amount paid on account 7.34 Amount returned to Debtors 29.88 For joint life . . . amounts in this case that do not relate to the purchase money claims: the insurance amounts and the $7.34 . . . The court is left to determine the effect of the $7.34 which was disbursed directly to the Debtors. . . .

WESCH, v. HUNT,, 785 F. Supp. 1491 (S.D. Ala. 1992)

. . . 100.00% 98.20% 138% 0.04% 0.14% 0.03% VIRGINIA VOLUNTEER FIRE DEPARTMENT 2329 100.00% 2,154 92.49% 171 7.34% . . .

PATTERSON, v. McLEAN CREDIT UNION,, 784 F. Supp. 268 (M.D.N.C. 1992)

. . . Intermediate afforded Susan Williamson an hourly wage of $8.23 while plaintiff’s position paid her $7.34 . . .

In CHATEAUGAY CORPORATION, LTV LTV CORPORATION, LTV LTV LTV v. PENSION BENEFIT GUARANTY CORPORATION,, 126 B.R. 165 (Bankr. S.D.N.Y. 1991)

. . . testified that the internal rate of return (a proxy for the discount rate) ranged from 7.32 percent to 7.34 . . .

V. KRUEGER, Jr. v. E. LYNG, J. J. D., 927 F.2d 1050 (8th Cir. 1991)

. . . is to make his final determination, which is not subject to further administrative review. 7 CFR § 7.34 . . .

HEDMAN, v. UNITED STATES,, 21 Cl. Ct. 385 (Ct. Cl. 1990)

. . . . § 7.34. . Mr. . . .

V. KRUEGER, Jr. v. E. LYNG,, 733 F. Supp. 75 (E.D. Mo. 1990)

. . . . § 7.29-7.34, Krueger appealed his termination to the Deputy Administrator of the ASCS. . . . Pursuant to C.F.R. § 7.34, the determination of the Deputy Administrator is final and not subject to . . .

THE FLORIDA BAR RE AMENDMENTS TO THE RULES REGULATING THE FLORIDA BAR GRIEVANCE PROCEDURES AND CONFIDENTIALITY, 558 So. 2d 1008 (Fla. 1990)

. . . RULE 3-7.34 GRIEVANCE COMMITTEE PROCEDURES [Introductory paragraph and (a)-(d) NO CHANGE] (e) Counsel . . .

E. SPENCER, v. GENERAL ELECTRIC CO., 703 F. Supp. 466 (E.D. Va. 1989)

. . . Article I of GE’s Military and Data Systems Operations Policy/Instruction 7.34 on Sexual Harassment ( . . .

UNION PACIFIC RAILROAD COMPANY, a a v. STATE TAX COMMISSION OF UTAH SOUTHERN PACIFIC TRANSPORTATION COMPANY, v. STATE OF UTAH,, 716 F. Supp. 543 (D. Utah 1988)

. . . 0.6864 8,266 1961 31,814 38,032 0 49,898 19,948 7.40% 0.6391 12,749 1962 46,775 39,103 0 64,404 21,474 7.34% . . .

HEDMAN, v. UNITED STATES,, 15 Cl. Ct. 304 (Cl. Ct. 1988)

. . . . § 7.34 (1984), states that “the determination of the Deputy Administrator is final and not subject . . . in general terms in the Code of Federal Regulations, 7 C.F.R. §§ 7.29 to 7.31 (1984). . 7 C.F.R. § 7.34 . . .

KOPPERS COMPANY, INC. v. AMERICAN EXPRESS COMPANY, a a a SL- a BNS BNS a a PLC, a PLC,, 689 F. Supp. 1371 (W.D. Pa. 1988)

. . . owned by BNS Partners and Bright Aggregates constitute 7.45% of the total outstanding common stock, and 7.34% . . .

ATLANTIC RICHFIELD COMPANY Co. Co. v. BONNEVILLE POWER ADMINISTRATION, J., 818 F.2d 701 (9th Cir. 1987)

. . . The rate established by BPA is $7.34 per kilowatt of 89.4 percent of the forecasted operating demand, . . .

J. F. SHEA COMPANY, INC. v. UNITED STATES,, 10 Cl. Ct. 620 (Cl. Ct. 1986)

. . . detail, the contract consisted of the excavation and lining with concrete of a tunnel approximately 7.34 . . .

Dr. E. AUSTIN, Dr. W. Dr. A. Dr. C. v. B. J. LOFTSGAARDEN a a Dr. E. AUSTIN, Dr. W. Dr. A. Dr. C. v. B. J. LOFTSGAARDEN a M. S. W. H. R. a Dr. E. AUSTIN, Dr. W. Dr. A. Dr. C. v. B. J. LOFTSGAARDEN a M. S. W. H. R. a, 768 F.2d 949 (8th Cir. 1985)

. . . 75 L.Ed.2d 130, 142-44 (1983); Salcer, 744 F.2d at 943; 1 Mertens, Law of Federal Income Taxation, § 7.34 . . .

PAVAO, v. MERIT SYSTEMS PROTECTION BOARD,, 762 F.2d 988 (Fed. Cir. 1985)

. . . See, 7 CFR 7.26, 7.29-7.34 (1983). . . .

M. HALL, v. M. JOHNSTON E., 758 F.2d 417-421 (9th Cir. 1985)

. . . Merten, The Law of Federal Income Taxation § 7.34 (1981); see Hillsboro National Bank v. . . .

PEOPLE OF TERRITORY OF GUAM, v. Al GARRIDO,, 752 F.2d 1378 (9th Cir. 1985)

. . . Compare Guam Code Ann., tit. 9, § 7.34(a)(2) (1982) with D.C.Code Ann. § 24-301(d)(l) (1981). . . .

J. F. SHEA COMPANY, INC. v. UNITED STATES, 4 Cl. Ct. 46 (Cl. Ct. 1983)

. . . with the Department of Interior, Bureau of Reclamation, in which plaintiff was required to build a 7.34 . . . Factual Background Defendant solicited bids in 1975 for the construction of a 7.34-mile aqueduct known . . . Schedule II set forth the number of linear feet (38,-760) of the proposed 7.34-mile aqueduct and bidders . . .

HILLSBORO NATIONAL BANK v. COMMISSIONER OF INTERNAL REVENUE, 460 U.S. 370 (U.S. 1983)

. . . Mertens, Law of Federal Income Taxation §7.34, p. 114 (J. . . . Mertens, Law of Federal Income Taxation § 7.34 (J. . . .

In FINE PAPER ANTITRUST LITIGATION, 98 F.R.D. 48 (E.D. Pa. 1983)

. . . Kleinman has a total of 7.34 hours (28.9% of his time) supported by such entries. . . .

MARATHON PIPE LINE COMPANY v. DRILLING RIG ROWAN ODESSA,, 527 F. Supp. 824 (E.D. La. 1981)

. . . It extended a distance of 7.34 miles and was constructed and installed on the floor of the Gulf of Mexico . . .

BALLOU CONSTRUCTION COMPANY, INC. v. UNITED STATES, 526 F. Supp. 403 (D. Kan. 1981)

. . . later year, the recovery is income in the later year.” 1 Mertens, Law of Federal Income Taxation, § 7.34 . . .

ASSOCIATION AGAINST DISCRIMINATION IN EMPLOYMENT, INC. R. v. CITY OF BRIDGEPORT, W. Jr. F. G. J. E. S. J. J. F. D. O G. B., 647 F.2d 256 (2d Cir. 1981)

. . . In 1975, hispanic females constituted 7.34% of the Labor Force in the city of Bridgeport proper. . . .

BROWN v. NEEB, 644 F.2d 551 (6th Cir. 1981)

. . . 78 576 537 33 6 93.23% 5.73% 1.04% 1/1/79 576 532 37 7 92.36% 6.43% 1.22% 1/1/80 572 523 42 7 91.43% 7.34% . . .

HILLSBORO NATIONAL BANK, v. COMMISSIONER OF INTERNAL REVENUE,, 641 F.2d 529 (7th Cir. 1981)

. . . United States, 381 F.2d 399, 402-03 (Ct.Cl. 1967); 1 J, Mertens, Law of Federal Income Taxation § 7.34 . . .

HOME MUTUAL INSURANCE COMPANY, v. COMMISSIONER OF INTERNAL REVENUE,, 639 F.2d 333 (7th Cir. 1980)

. . . Mertens, The Law of Federal Income Taxation § 7.34, at 114 (rev. ed. 1974). . Eisner v. . . . Mertens, supra note 26, § 7.34, at 111. . Munter’s Estate v. . . . Mertens, supra note 26, § 7.34, at 111-12 n. 40; California & Hawaiian Sugar Ref. Corp. v. . . . Mertens, supra note 26, § 7.34, at 112-14 & nn. 42.1-44, & § 7.37, at 124-25; Dobson v. . . .

FIRST TRUST AND SAVINGS BANK OF TAYLORVILLE, v. UNITED STATES, 614 F.2d 1142 (7th Cir. 1980)

. . . Mertens, Law of Federal Income Taxation, § 7.34, at 111 (1974 ed.). . . .

W. S. v., 71 T.C. 226 (T.C. 1978)

. . . Mertens, Law of Federal Income Taxation, secs. 7.34-7.37(2) (1974 rev.). . . .

TENNESSEE- CAROLINA TRANSPORTATION, INC. v. COMMISSIONER OF INTERNAL REVENUE,, 582 F.2d 378 (6th Cir. 1978)

. . . Mertens, Law of Federal Income Taxation § 7.34. (1974 ed.). . . . [Emphasis added.] 1 Mertens, Law of Federal Income Taxation § 7.34, at 111 (rev. ed. 1974). . . .

WESTERN CASUALTY AND SURETY COMPANY, v. COMMISSIONER OF INTERNAL REVENUE,, 571 F.2d 514 (10th Cir. 1978)

. . . Mertens, The Law of Federal Income Taxation § 7.34, at 111 (1974). . . .

P. STOCKTON, v. R. HARRIS, 434 F. Supp. 276 (D.D.C. 1977)

. . . . § 7.34(b)(3) (1976) provides: “Insofar as is practicable, the investigative process shall be completed . . .

REED, III, v. A. RHODES, 422 F. Supp. 708 (N.D. Ohio 1976)

. . . listed for the ring schools herewith: proportion black enrollment/ capacity closed classrooms Boulevard 7.34% . . . It shared boundaries with Boulevard (7.34%, 395/700, 4 closed standard classrooms), Mt. . . .

v., 65 T.C. 440 (T.C. 1975)

. . . See 1 Mertens, Law of Federal Income Taxation, sec. 7.34, n. 38 (Malone rev. 1974). . . .

B. M. D. M. v. M. v., 63 T.C. 663 (T.C. 1975)

. . . See Mertens, Law of Federal Income Taxation, sec. 7.34 (1969 rev.). . . .

C. MASON T. v. UNITED STATES, 513 F.2d 25 (7th Cir. 1975)

. . . later year, the recovery is income in the later year.” 1 Mertens, Law of Federal Income Taxation § 7.34 . . .

SOUTHWESTERN ILLINOIS COAL CORPORATION, v. UNITED STATES, 491 F.2d 1337 (7th Cir. 1974)

. . . .) § 7.34; Plumb, The Tax Benefit Rule Today, 57 Harv.L.Rev. 120 (1943). . . .

M. v., 60 T.C. 770 (T.C. 1973)

. . . We think the record amply supports petitioner’s claimed deductions of $7.34 for telephone, $9.84 for . . . Summarizing the expenses which we conclude petitioner may deduct, they are: Travel_$544. 95 Telephone_ 7.34 . . .

P. KINSEY B. v. COMMISSIONER OF INTERNAL REVENUE,, 477 F.2d 1058 (2d Cir. 1973)

. . . Kunkel and Banta, who were employees and directors of Container, owned 63 shares (11.01%) and 42 shares (7.34% . . .

CITIZENS ACCEPTANCE CORPORATION, a v. UNITED STATES, 462 F.2d 751 (3d Cir. 1972)

. . . Mertens, The Law of Federal Income Taxation § 7.34 at 103-04 (1969) (footnotes omitted) : “The general . . .

E. CONNERY, No. v. UNITED STATES KRAVEN, No. v. UNITED STATES, 460 F.2d 1130 (3d Cir. 1972)

. . . a later year, the recovery is income in the later year.” 1 Mertens Law of Federal Income Taxation § 7.34 . . .

UNITED STATES v. MACHADO,, 457 F.2d 1372 (9th Cir. 1972)

. . . submitted $123 in personal checks and checks issued by ticket office employee, Elizabeth Frost, for $7.34 . . .

F. BISHOP, P. Co. v. UNITED STATES F. BISHOP, P. v. UNITED STATES F. BISHOP, P. s v. UNITED STATES, 324 F. Supp. 1105 (M.D. Ga. 1971)

. . . The tax benefit rule is succinctly stated in 1 Mertens, Law of Federal Taxation § 7.34 (Rev.1969) as . . .

MISSISSIPPI CHEMICAL CORPORATION, v. UNITED STATES COASTAL CHEMICAL CORPORATION, v. UNITED STATES, 431 F.2d 1320 (5th Cir. 1970)

. . . Mertens, Federal Income Tax § 7.34 et seq. (1969). . 417 F.2d at 1382. . . .

SPITALNY v. UNITED STATES ERDWURM F. v. UNITED STATES, 430 F.2d 195 (9th Cir. 1970)

. . . a later year, the recovery is income in the later year.” 1 Mertens Law of Federal Income Taxation § 7.34 . . .

VANGUARD RECORDING SOCIETY, v. COMMISSIONER OF INTERNAL REVENUE,, 418 F.2d 829 (2d Cir. 1969)

. . . recovering on the basis of the erroneous deduction now, Mertens, Law of Federal Income Taxation, § 7.34 . . .

D. B. v., 48 T.C. 815 (T.C. 1967)

. . . Mertens, Law of Federal Income Taxation, sec. 7.34 (1962 rev.); Estate of William H. . . .

CITIZENS SOUTHERN NATIONAL BANK OF SOUTH CAROLINA, v. UNITED STATES, 243 F. Supp. 900 (W.D.S.C. 1965)

. . . Co., a recognized and established realty firm, was offering as “manufacturing or warehouse property” 7.34 . . .

UNITED STATES v. MANUFACTURERS HANOVER TRUST COMPANY,, 240 F. Supp. 867 (S.D.N.Y. 1965)

. . . Trust............................ . 10.01 7.45 5 Bankers Trust ................................. 8.46 7.34 . . .

WEST SEATTLE NATIONAL BANK OF SEATTLE, v. COMMISSIONER OF INTERNAL REVENUE,, 288 F.2d 47 (9th Cir. 1961)

. . . See 1 Merten’s Law of Federal Income Taxation, pages 62, 66, §§ 7.34, 7.35. of The taxpayer and amici . . .

FIRST NATIONAL BANK IN GREENWICH S. F. As c. t. a. v. NATIONAL AIRLINES, INCORPORATED,, 171 F. Supp. 528 (S.D.N.Y. 1958)

. . . Allen (Hardware) 7.34 March Ledger Pg. 9 Maher Bros. (Lumber) 28.44 April Ledger Pg. 12 Jos. . . .

In BALTIMORE O. R. CO., 29 F. Supp. 608 (D. Md. 1939)

. . . off-set by increased rates allowed effective through a part of 1938; in 1937 a wage increase of about 7.34% . . .

v., 35 B.T.A. 1186 (B.T.A. 1937)

. . . Subsequently, respondent demanded and'petitioner paid interest of $7.34 on the $357.87 additional tax . . . deficiency for either year, taxpayer has waived this defense and paid the tax liability of $357.87 plus $7.34 . . .

SABINE TOWING CO. v. BRENNAN, 72 F.2d 490 (5th Cir. 1934)

. . . According to Noel’s testimony, 7.34 tons added weight would put her down in the water 2 inches. . . .