ROSENTHAL
v.
ARKANSAS LOUISIANA FINANCE CORP.; FELLAND V. SCHAEFER ET AL.; KRAUSE, ADMINISTRATOR V. OHIO; NUGENT V. UNITED STATES; DUNK ET AL. V. MANUFACTURERS LIGHT & HEAT CO.; JACKSON V. BOHLINGER; OLDEN V. WILSON, WARDEN, ET AL.; HARMON V. RICHARDSON, SECRETARY OF HEALTH, EDUCATION, AND WELFARE

U.S. | 1973-01-22
Nos. 71-1465; No. 72-484; No. 72-589; No. 72-5301; No. 72-5313; No. 72-5408; No. 72-5420; No. 72-5515
410 U.S. 918 Supreme Court of the United States (1973) Positive Treatment
Cited by 6 cases
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  • Hillsboro Nat'l Bank v. Commissioner of Internal Revenue, 460 U.S. 370 (U.S. 1983)
    …ovisions, courts have never read the command of nonrecognition in § 336 as absolute. The “assignment of income” doctrine has always applied to distributions in liquidation. See, e. g., Siegel v. United States, 464 F. 2d 891 (CA9 1972), cert. dism’d, 410 U. S. 918 (1973); Williamson v. United States, 155 Ct. Cl. 279, 292 F. 2d 524 (1961); see also Idaho First National Bank v. United States, 265 F. 2d 6 (CA9 1959) (decided before General Utilities codified in §336). That judicial doctrine prevents taxpayers…
  • Taylor v. Perini, 503 F.2d 899 (6th Cir. 1974)
    …overeign immunity under the Eleventh Amendment to the Constitution. Krause v. Ohio, 31 Ohio St.2d 132, 285 N.E. 2d 736 (1972), dismissed for want of a substantial federal question 409 U.S. 1052, 93 S.Ct. 557, 34 L.Ed.2d 506 (1972), rehearing denied, 410 U.S. 918, 93 S.Ct. 959, 35 L.Ed.2d 280 (1973); Jordon v. Gilligan, 500 F. 2d 701 (6th Cir. 1974); State ex rel. Williams v. Glander, 148 Ohio St. 188, 74 N.E. 2d 82 (1947). The Attorney General of Ohio had no ■power or authority to waive sovereign immunity…
  • Krause v. Rhodes, 671 F.2d 212 (6th Cir. 1982)
    …F.Supp. 496 (N.D. Ohio 1974); Hammond v. Brown, 323 F.Supp. 326 (N.D.Ohio), aff’d, 450 F. 2d 480 (6th Cir. 1971); Krause v. State, 31 Ohio St.2d 132, 285 N.E. 2d 736, appeal dismissed, 409 U.S. 1052, 93 S.Ct. 557, 34 L.Ed.2d 506 (1972), reh. denied, 410 U.S. 918, 93 S.Ct. 959, 35 L.Ed.2d 280 (1973). The Transcripts of these six days of proceedings are found in Volume 2 of the Appendix: January 9 (pp. 361-98); January 15 (pp. 399-464); January 17 (pp. 456-599); January 18 (pp. 600-736); February 6 (pp. 737-…

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