GUTIERREZ DE MARTINEZ ET AL.
v.
LAMAGNO ET AL.

U.S. | 1997-10-20
No. 97-104
522 U.S. 931 Supreme Court of the United States (1997) Positive Treatment
Cited by 2 cases

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  • E. Enters. v. Apfel, 524 U.S. 498 (U.S. 1998)
    …stern’s] claim that the [Coal Act] transgresses the Takings Clause.” Ibid. Other Courts of Appeals have also upheld the Coal Act against constitutional challenges.4 In view of the importance of the issues raised in this case, we granted certiorari. 522 U. S. 931 (1997). Ill We begin with a threshold jurisdictional question, raised in the federal respondent’s answer to Eastern’s complaint: Whether petitioner’s takings claim was properly filed in Federal District Court rather than the United States Court of…
  • …uction of the statute. 111 F. 3d 1056 (1997). (It expressly disagreed with the Eighth Circuit’s conclusion in Western National Mutual Insurance Co. v. Commissioner, 65 F. 3d 90 (1995), that the Treasury Regulation is invalid.) We granted certiorari. 522 U. S. 931 (1997). II The 1986 Act does not define “reserve strengthening.” Atlantic contends that the term has a plain meaning under the statute: reserve increases attributable to changes in methods or assumptions. If that is what the term plainly means, At…

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