RUBIN ET UX.
v.
GLASER, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF NEW JERSEY, ET AL.

U.S. | 1980-11-10
No. 80-401
449 U.S. 977 Supreme Court of the United States (1980) Positive Treatment
Cited by 2 cases

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  • Reinish v. Clark, 765 So. 2d 197 (Fla. 1st DCA 2000)
    …requirement. See Smith v. Voight, 158 Fla. 366, 28 So. 2d 426 (1946). The New Jersey Supreme Court’s lucid analysis of an equal protection challenge to the New Jersey Homestead Rebate Act in Rubin v. Glaser, 83 N. J. 299, 416 A. 2d 382, app. dism., 449 U.S. 977, 101 S.Ct. 389, 66 L.Ed.2d 239 (1980), supports our conclusion that the Florida homestead tax ex--emption provisions do not offend equal protection guarantees. The Act in Rubin limited the homestead rebate to dwelling houses (and the land on which t…
  • …denial of grocery and medical tax rebates to nonresidents), appeal dism’d, 450 U. S. 961 (1981); Rubin v. Glaser, 83 N. J. 299, 416 A. 2d 382 (involving State’s limitation of homestead tax rebate to principal residences of residents), appeal dism’d, 449 U. S. 977 (1980); Davis v. Franchise Tax Board, 71 Cal. App. 3d 998, 139 Cal. Rptr. 797 (1977) (involving State’s denial of income averaging method of tax computation to nonresidents), appeal dism’d, 434 U. S. 1055 (1978); Wilson v. Department of Revenue, 267…

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