AVERY
v.
MIDLAND COUNTY ET AL.

U.S. | 1967-06-12
No. 958
388 U.S. 905 Supreme Court of the United States (1967) Positive Treatment
Cited by 3 cases

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  • United States v. Correll et ux., 389 U.S. 299 (U.S. 1967)
    …the Commissioner’s sleep or rest rule is not “a valid regulation under the present statute.” 369 F. 2d 87, 90. In order to resolve a conflict among the circuits on this recurring question of federal income tax administration,5 we granted certiorari. 388 U. S. 905. Under §162 (a) (2)^ taxpayers “traveling . . . away from home in the pursuit of a trade or business” may deduct the total amount “expended for meals and lodging.” 6 As a result, even the taxpayer who incurs substantial [*302] hotel and restaurant…
  • Avery v. Midland Cnty., 390 U.S. 474 (U.S. 1968)
    …hat the Texas Supreme Court erred in concluding that selection of the Midland County Commissioners Court from single-member districts of substantially unequal population did [*476] not necessarily violate the Fourteenth Amendment. We granted review, 388 U. S. 905 (1967), because application of the one man, one vote principle of Reynolds v. Sims, 377 U. S. 533 (1964), to units of local government is of broad public importance. We hold that petitioner, as a resident of Midland County, has a right to a vote for…
  • …l took no part in the consideration or decision of this case. The opinion of the District Court is reported at 260 F. Supp. 869 (D. C. M. D. Tenn. 1966). Its findings of fact and conclusions of law are unreported. Probable jurisdiction was noted at 388 U. S. 905 (1967). United States v. Philadelphia National Bank, 374 U. S. 321, 326 (1963). We cite percentages of total assets for convenience, not because they are alone a valid indication of a bank's market share. The percentages of total deposits and of t…

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