GLATSTEIN
v.
WALSH

U.S. | 1974-10-15
No. 73-1877
419 U.S. 839 Supreme Court of the United States (1974) Positive Treatment
Cited by 3 cases

Opinion

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  • …. We merely hold that N & W’s argument that the parties’ agreement justifies its drug testing program is not frivolous or obviously insubstantial. See United Transp. Union General Comm. of Adjustment v. Baker, 499 F. 2d 727 (7th Cir.), cert. denied, 419 U.S. 839, 95 S.Ct. 69, 42 L.Ed.2d 66 (1974). The unions’ objection to N & W’s drug testing program therefore constitutes a minor dispute. D. The unions also assert that N & W’s drug screen urinalysis was designed in part to detect Rule G violations. Rule G…
  • …ross income, and the tax liability, of the taxpayers. We rejected the taxpayers’ suggestion for rehearing en banc and denied their petition for rehearing. The Supreme Court denied certiorari, Whitlock, Executrix v. Commissioner of Internal Revenue, 419 U.S. 839, 95 S.Ct. 69, 42 L.Ed.2d 67 and also denied rehearing, 419 U.S. 1041, 95 S.Ct. 529, 42 L.Ed.2d 318. Our mandate to the Tax Court issued on November 27, 1974. The taxpayers then moved to recall the mandate on the ground of manifest injustice. We decl…
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  • Est. of W. R. Lovett v. The United States, 621 F.2d 1130 (Ct. Cl. 1980)
    …nly once, i. e., amounts includable under both §§ 551 and 951(a) would be actually included only under one section or the other. See Estate of Whitlock v. Commissioner, 59 T.C. 490, 501-02 (1972), rev’d 494 F. 2d 1297 (10th Cir. 1974), cert. denied, 419 U.S. 839, 95 S.Ct. 69, 42 L.Ed.2d 67 reh’g denied, 419 U.S. 1041, 95 S.Ct. 529, 42 L.Ed.2d 318 (1974). The coordination scheme which Congress adopted is set out in § 951(d) which provides as follows: § 951. Amounts included in gross income of United States…

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