BERRY

v.

STATE TAX COMMISSION

Citator

Cited By

• Lunding et ux. v. New York Tax Appeals Tribunal, 522 U.S. 287 (U.S. 1998)
  …x credit to nonresidents), appeal dism’d, 390 U. S. 714 (1968); Berry v. State Tax Comm’n, 241 Ore. 580, 397 P. 2d 780 (1964) (involving State’s limitation of nonresidents’ personal deductions to those connected with in-state income), appeal dism’d, 382 U. S. 16 (1965). See 1943 N. Y. Laws, ch. 245, § 3 (alimony deductions allowed only when recipient is subject to New York tax); 1944 N. Y. Laws, ch. 333, § 2 (alimony deduction allowed to all residents and to nonresidents only if recipient is subject to New…

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• Kridler v. Bituminous Cas. Corp., 409 F.2d 88 (5th Cir. 1969)
  …venture may claim compensation benefits from either or both parties to the venture. Babineaux v. Southeastern Drilling Corp., 170 So. 2d 518 (La.App.), writ ref’d, 247 La. 613, 172 So. 2d 700, appeal dism’d, Seacat Marine Drilling Co. v. Babineaux, 382 U.S. 16, 86 S.Ct. 67, 15 L.Ed.2d 12 (1965). This case construes La.Rev.Stat. § 23:1031, which governs payments to an employee “employed and paid jointly by two or more employers subject to [the Act].” The parties have not addressed themselves to the findin…
• Runnels v. Tmsi Contractors, Inc., 764 F.2d 417 (5th Cir. 1985)
  …n Drilling Corp., 170 So. 2d 518 (La.App. 3d Cir.) (en banc) (contacts sufficient to support jurisdiction over the foreign employers), writs refused, 247 La. 613, 172 So. 2d 700 (La.1965), appeal dismissed for want of a substantial federal question, 382 U.S. 16, 86 S.Ct. 67, 15 L.Ed.2d 12 (1965). It then concluded that this action more closely resembles Thibodeaux than Babineaux and dismissed the action against TMSI Arabia for want of jurisdiction. Thibodeaux and Babineaux are indeed closely analogous t…