CALIFORNIA

v.

KRIVDA ET AL.

Citator

Cited By

• Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (U.S. 1973)
  …construed, the Illinois Supreme Court held that the tax violated the Equal Protection Clause of the Fourteenth Amendment. Id., at 151, 273 N. E. 2d, at 599, one Justice dissenting.2 [*359] The cases are here on writs of certiorari which we granted. 405 U. S. 1039. The Equal Protection Clause does not mean that a State may not draw lines that treat one class of individuals or entities differently from the others. The test is whether the difference in treatment is an invidious discrimination. Harper v. Virgin…
• United States v. Basye, 410 U.S. 441 (U.S. 1973)
  …ent appealed to the Ninth Circuit and that court affirmed the lower court’s judgment. 450 F. 2d 109 (1971). We agreed to hear this case to consider whether, as the Government contends, the decision below is in conflict with precedents of this Court. 405 U. S. 1039 (1972). Because we find that the decision is incompatible with basic principles of income taxation as developed in our prior cases, we reverse. I Respondents, each of whom is a physician,1 are partners in a limited partnership known as Permanente…
• Almota Farmers Elevator & Warehouse Co. v. United States, 409 U.S. 470 (U.S. 1973)
  …are to be assessed at their value in place over their useful life without regard to the term of the lease. United States v. Certain Property, Borough of Manhattan, 388 F. 2d 596, 601. In view of this conflict in the circuits, we granted certiorari, 405 U. S. 1039, to decide an important question of eminent domain law: “Whether, upon condemnation of a leasehold, a lessee with no right of renewal is entitled to receive as compensation the market value of its improvements without regard to the remaining term of…