BAASCH

v.

REYER ET AL.

Citator

Cited By

• Gutierrez de Martinez v. Lamagno, 515 U.S. 417 (U.S. 1995)
  …94). The Circuits divide sharply on this issue. Parting from the Fourth Circuit, most of the Courts of Appeals have held certification by the Attorney General or her delegate amenable to court review.3 We granted certiorari to resolve the conflict, 513 U. S. 998 (1994),4 and we now reverse the Fourth Circuit’s judgment. II A We encounter in this ease the familiar questions: where is the line to be drawn; and who decides. Congress has firmly answered the first question. “Scope of employment” sets the line…
• Commissioner of Internal Revenue v. Schleier, 515 U.S. 323 (U.S. 1995)
  …the United settlement in particular, compare Downey v. Commissioner, 33 F. 3d 836 (CA7 1994) (United settlement award is taxable), with Schmitz v. Commissioner, 34 F. 3d 790 (CA9 1994) (United settlement award is excludable), we granted certiorari, 513 U. S. 998 (1994). Our consideration of the plain language of § 104(a), the text of the regulation implementing § 104(a)(2), and our reasoning in Burke convince us that a recovery under the ADEA is not excludable from gross income. II Section 61(a) of the…