WOOD

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Graham v. Collins, 506 U.S. 461 (U.S. 1993)
  …Accordingly, the court ruled that the jury that sentenced Graham could give adequate mitigating effect to his evidence of youth, unstable childhood, and positive character traits by way of answering the Texas special issues. We granted certiorari, 504 U. S. 972 (1992), and now affirm. H-t > — ( A Because this case is before us on Graham’s petition for a writ of federal habeas corpus, “we must determine, as a threshold matter, whether granting him the relief he seeks would create a ‘new rule’ ” of consti…
• Commissioner of Internal Revenue v. Keystone Consol. Indus., Inc., 508 U.S. 152 (U.S. 1993)
  …property that satisfy a funding obligation and transfers of encumbered property, whether or not the latter transfers fulfill a funding obligation, in Wood v. Commissioner, 95 T. C. 364 (1990) (unreviewed), rev’d, 955 F. 2d 908 (CA4), cert. granted, 504 U. S. 972, dism’d, 505 U. S. 1231 (1992). See 60 TCM, at 1425, ¶ 90,628 P-H Memo TC, p. 90-3072. The United States. Court of Appeals for the Fifth Circuit affirmed. 951 F. 2d 76 (1992). It read § 4975(f)(3) as “implying that unless it is encumbered by a mort…