Court : US Supreme Court
Decided on : Jan-01-1989
..... (c)(1) replaces "accumulated profits" with "undistributed earnings," which are defined as the "earnings and profits of the foreign corporation (computed in accordance with sections 964 and 986)." section 964(a), in turn, provides that "the earnings and profits of any foreign corporation . . . shall be determined according to rules substantially similar to ..... 1944). [ footnote 4 ] calculation of the indirect credit for tax years beginning after 1986 is governed by the amended version of 902 established by the tax reform act of 1986, 100 stat. 2528, 26 u.s.c. 902 (1982 ed., supp. iv). the amended version substantially overhauls the method of calculating the credit ..... intent to equalize treatment between domestic corporations that operate through foreign subsidiaries and those that operate through unincorporated foreign branches. in 238(e) of the revenue act of 1921, 42 stat. 259, congress amended 240(c) to permit a domestic corporation to claim credit for taxes its subsidiary paid in years .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-23-1989
..... of tax decisions received from the claims court and the courts of appeals. decisions from these courts are not at issue in this case. [ footnote 2 ] section 552(a)(4)(b) provides: "on complaint, the district court of the united states in the district in which the complainant resides, or has his principal place ..... 492 u. s. 156 . page 492 u. s. 138 justice marshall delivered the opinion of the court. the question presented is whether the freedom of information act (foia or act), 5 u.s.c. 552 (1982 ed. and supp. v), requires the united states department of justice (department) to make available copies of district court decisions ..... publishes a daily electronic database that includes summaries and full texts of recent federal court tax decisions. after the department denied its request under the freedom of information act (foia) to make available all district court tax opinions and final orders received by the tax division in a certain period, respondent appealed administratively. while the .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-21-1989
..... interference [than participation of government officials in the aba committee's affairs] would result from the potential application of the 'public inspection' provisions of section 10 of the act." brief for appellee aba 36. the american bar association explains: "disclosure and public access are the rule under faca; the exemptions generally are ..... expanded sense of the word "established," was retained, rather than enlarged, by the conference committee. in the section dealing with faca's range of application, the conference report stated: "the act does not apply to persons or organizations which have contractual relationships with federal agencies nor to advisory committees not ..... themselves supply the basis for imposition of liability." id. at 429 u. s. 141 (citations omitted). gsa's regulatory definition falls into neither category. section 7(c), as set forth in 5 u.s.c.app. 7(c), authorizes the administrator to "prescribe administrative guidelines and management controls applicable to .....
Tag this Judgment!Court : US Supreme Court
Decided on : May-15-1989
..... magazine or newspaper, plus such other materials addressed to a specific inmate as advertising brochures, flyers, and catalogues." 28 cfr 540.70(a) (1988). [ footnote 5 ] section 540.71(b) reads: ". . . publications which may be rejected by a warden include but are not limited to publications which meet one of the following criteria:" ..... , 319 u. s. 146 -147 (1943)." yet labyrinth's efforts to disseminate the article to its subscribers at marion federal penitentiary met government resistance. marion officials, acting within federal bureau of prisons (bureau) regulations, [ footnote 2/3 ] returned the magazine on the ground that "the article entitled 'medical murder' would be detrimental to ..... material in the possession of a fellow prisoner, draw inferences about their fellow's beliefs, sexual orientation, or gang affiliations from that material, and cause disorder by acting accordingly. page 490 u. s. 413 see app. 22-23, 52, 59, 88; see generally prisoners and the law 3-14 (i. robbins ed. .....
Tag this Judgment!Court : US Supreme Court
Decided on : Apr-03-1989
..... 393 f.supp. 719 (wd mich.1973) (discussing custom of extended family and tribe assuming responsibility for care of orphaned children). [ footnote 5 ] section 1911(a) reads in full: "an indian tribe shall have jurisdiction exclusive as to any state over any child custody proceeding involving an indian child who ..... and family service programs." house report, at 8 (footnote omitted). see also 124 cong.rec. 38102 (1978) (remarks of rep. udall) ("[the act] clarifies the allocation of jurisdiction over indian child custody proceedings between indian tribes and the states. more importantly, it establishes minimum federal standards and procedural ..... parental rights termination proceedings, and that this practice caused serious problems for the children, their parents, and their tribes, congress enacted the indian child welfare act of 1978 (icwa), which, inter alia, gives tribal courts exclusive jurisdiction over custody proceedings involving an indian child "who resides or is domiciled within" .....
Tag this Judgment!Court : US Supreme Court
Decided on : Mar-06-1989
..... c), requires that producers who sell natural gas to pipelines for resale in interstate commerce must obtain a certificate of public convenience and necessity from ferc. section 7(b) of the act, 15 u.s.c. 717f(b), obligates certificated producers to continue supplying gas in the interstate market until ferc authorizes an abandonment. see united gas ..... the flow of interstate commerce from wellhead to delivery to consumers." maryland v. louisiana, 451 u. s. 725 , 451 u. s. 748 (1981). [ footnote 8 ] section 1(b) of the nga, 15 u.s.c. 717(b), also expressly carves out a regulatory role for the states, however, providing that the states retain jurisdiction over ..... a field that congress has marked out for comprehensive and exclusive federal control, but, in fact, regulates in a field that congress expressly left to the states. section 1(b) of the nga carefully divides up regulatory power over the natural page 489 u. s. 494 gas industry, conferring on ferc exclusive jurisdiction over interstate .....
Tag this Judgment!Court : US Supreme Court
Decided on : Feb-21-1989
..... . 1. we applied the same principle only two terms ago in corporation of presiding bishop, where, citing zorach and walz, we upheld a section of the civil rights act of 1964 exempting religious groups (and only religious groups) from title vii's antidiscrimination provisions. we found that "it is a permissible legislative purpose ..... clause. all of these cases, however, involve legislative exemptions that did not or would not impose substantial burdens on nonbeneficiaries while allowing others to act according to their religious beliefs, or that were designed to alleviate government intrusions that might significantly deter adherents of a particular faith from conduct protected ..... 604. in murdock and follett, the application of a flat license or occupation tax to jehovah's witnesses arguably did prevent adherents of that sect from acting in accordance with some of their central religious beliefs, in the absence of any overriding government interest in denying them an exemption. [ footnote 12 ] .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-10-1989
..... for which no other period of limitation is provided"). [ footnote 11 ] the analogy to intentional torts also reflects a profound misunderstanding of 1983's history. section 1983 was the product of congressional concern about the ku klux klan-sponsored campaign of violence and deception in the south, which was "denying decent citizens their ..... torts); cal.civ.proc.code ann. 340 (west supp.1988) (one year for libel, slander, assault, battery, false imprisonment, seduction, injury, or death from wrongful act or neglect); 340.1 (three years for actions based on incestuous relationship with a minor); cal.civ.proc.code ann. 340.2 (west 1982) (one year for ..... assigns to certain enumerated intentional torts. these courts have reasoned that intentional torts are most closely analogous to the claims congress envisioned being brought under the civil rights act, and to the paradigmatic claims brought today under 1983. [ footnote 5 ] other courts of appeals, by contrast, have page 488 u. s. 242 endorsed .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jul-03-1989
..... has not appealed those parts of the judgment below. see juris. statement i-ii. [ footnote 3 ] ii decision of this case requires us to address four sections of the missouri act: (a) the preamble; (b) the prohibition on the use of public facilities or employees to perform abortions; (c) the prohibition on public funding of abortion ..... state, inc., 454 u. s. 464 , 454 u. s. 473 (1982). [ footnote 6 ] we therefore need not pass on the constitutionality of the act's preamble. b section 188.210 provides that "[i]t shall be unlawful for any public employee within the scope of his employment to perform or assist an abortion, not necessary to ..... moot in part by [appellees'] willingness permanently to withdraw their equitable claims from their federal action, a dismissal with prejudice is indicated." ibid. d section 188.029 of the missouri act provides: "before a physician performs an abortion on a woman he has reason to believe is carrying an unborn child of twenty or more weeks gestational .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-23-1989
..... 4393-4394, to be codified at 21 u.s.c. 848(q)(4)(b), (q)(8), provides in pertinent part: "(b) in any post-conviction proceeding under section 2254 or 2255 of title 28, united states code, seeking to vacate or set aside a death sentence, any defendant who is or becomes financially unable to obtain adequate ..... /6 ] nearly a century passed before congress provided for appointment of counsel in other contexts. see mallard v. united states district court, 490 u. s. 296 (1989) (interpreting act of july 20, 1892, ch. 209, 1, 27 stat. 252, now codified at 28 u.s.c. 1915(d)). similarly, congress at first limited the federal right of ..... at 514. further, it found that, "[e]ven if virginia appointed additional institutional attorneys to service death row inmates, its duty under bounds would not be fulfilled" because, acting "only as legal advisors," "[t]he scope of assistance these attorneys provide is simply too limited." ibid. along the same lines, the district court concluded that virginia's .....
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