Explicator - Judgment Search Results

Commissioner Vs. Clark

Court: US Supreme Court

..... determining whether boot is ordinary income or a capital gain id at 223 thus as explicated in 302 b 2 if the taxpayer relinquished more than 20 of his corporate control ..... t evasion h r rep no 179 68th cong 1st sess 15 1924 without further explication both the house and senate reports simply rely on an example to explain in the .....

United States Vs. Stuart

Court: US Supreme Court

..... convention so long as the irs itself acts in good faith as that term was explicated in united states v powell 379 u s at 379 u s 57 58 and .....

U.S. Dept. of Justice Vs. Tax Analysts

Court: US Supreme Court

..... do not write on a clean slate nine terms ago we decided three cases that explicated the meanings of these partially overlapping terms kissinger v reporters committee for freedom of press .....

Webster Vs. Reproductive Health Svcs.

Court: US Supreme Court

..... implanting id at 35 36 footnote 3 8 the contrast between justice stewart s careful explication that our abortion precedent flowed naturally from a stream of substantive due process cases and .....

Penry Vs. Lynaugh

Court: US Supreme Court

..... the competing arguments respecting capital punishment of mentally retarded persons in my judgment however that explication particularly the summary of the arguments advanced in the brief for american association on mental .....

Pennsylvania Vs. Union Gas Co.

Court: US Supreme Court

..... that the eleventh amendment embodies a general grant of sovereign immunity to the states further explication on this point is unnecessary suffice it to say that the eleventh amendment carefully mirrors .....

County of Allegheny Vs. Aclu

Court: US Supreme Court

..... to adhere not only to the holdings of our prior cases but also to their explications of the governing rules of law since the majority does not state its intent to .....

Hernandez Vs. Commissioner

Court: US Supreme Court

..... b 170 d 1982 ed and supp v footnote 7 the portions of these reports explicating the term gifts actually address a closely related provision of the code 162 b which .....

Marsh Vs. Ore. Natural Res. Counc.

Court: US Supreme Court

..... apply a rule of reason and the cases they cite in support of this standard explicate this rule in the same basic terms these cases make clear that an agency need .....

The National Starch and Chemicals Vs. Weikfield Products Co. (India)

Court: Kerala

Reported in: AIR1990Ker291

..... manifest itself by using the word only or alone so as to spell out and explicate that the other courts jurisdictions have been excluded and the jurisdiction is confined to a .....