green
Positive treatment
Quoted verbatim 1×
6.2 score
“no erisa cause of action lies 16 where the loss of . . . benefits s a mere consequence of, but not a motivating factor behind, a termination of employment.”
Treatment trajectory · 1983 → 2026 · click a year to view as-of
1983
2004
2026
Top citers, strongest first. 23 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Dewitt v. Penn-Del Directory Corp.
no erisa cause of action lies 16 where the loss of . . . benefits s a mere consequence of, but not a motivating factor behind, a termination of employment.
discussed
Cited "see"
Hayden v. Commissioner
(2×)
See Fox v. Commissioner, 80 T.C. 972, 1006 (1983), affd. without published opinion 742 F.2d 1441 (2d Cir. 1984), affd. sub nom.
cited
Cited "see"
Dennis L. and Sharon E. Hayden v. Commissioner
See Fox v. Commissioner, 80 T.C. 972, 1006 (1983), affd. without published opinion 742 F.2d 1441 (2d Cir. 1984), affd. sub nom.
cited
Cited "see"
Spyridon Kollias v. D & G Marine Maintenance, State Insurance Fund, and Director, Office of Workers' Compensation Programs, United States Department of Labor, B & a Marine Co. And State Insurance Fund v. Eleftherios Gouvatsos and Director, Office of Workers' Compensation Programs, United States Department of Labor
See Kollias v. Bay Tankers, 742 F.2d 1441 (2d Cir.) (mem.), cert. denied, 469 U.S. 1073 , 105 S.Ct. 567 , 83 L.Ed.2d 508 (1984).
cited
Cited "see"
Kollias v. D & G Marine Maintenance
See Kollias v. Bay Tankers, 742 F.2d 1441 (2d Cir.) (mem.), cert. denied, 469 U.S. 1073 , 105 S.Ct. 567 , 83 L.Ed.2d 508 (1984).
cited
Cited "see"
Barrister Equip. Assocs. Series 115 v. Commissioner
See Fox v. Commissioner , 80 T.C. 972 , 1009 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
cited
Cited "see"
Medical Resources, Ltd. v. Commissioner
See Fox v. Commissioner , 80 T.C. 972 , 1009 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
discussed
Cited "see"
Stahl v. Commissioner
See Fox v. Commissioner , 80 T.C. 972 , 1007 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) . 2 Based upon the above law and the facts of this case, it is clear that the purported purchase of the computer software systems by Pacific Systems had no economic substance and was a sham, and that Pacific Systems' *352 investment in the transaction was not based on an actual and honest profit objective.
discussed
Cited "see"
Simon v. Commissioner
See Fox v. Commissioner, 80 T.C. 972, 1007-08 (1983), aff'd mem. sub nom., Kratsa v. Commissioner, 734 F.2d 6 (3d Cir.1984), aff'd mem. sub nom., Hook v. Commissioner, 734 F.2d 5 (3d Cir.1984), aff'd sub nom., Barnard v. Commissioner, 731 F.2d 230 (4th Cir.1984), aff'd mem., 742 F.2d 1441 (2d Cir.1984).
discussed
Cited "see"
Herman Simon and Ursula Simon v. Commissioner of Internal Revenue. Appeal of Herman Simon and Ursula Simon. Consolidated Lumber Corporation v. Commissioner of Internal Revenue. Appeal of Consolidated Lumber Corp. Jack Pearlstein and Thelma Pearlstein v. Commissioner of Internal Revenue
See Fox v. Commissioner, 80 T.C. 972, 1007-08 (1983), aff'd mem. sub nom., Kratsa v. Commissioner, 734 F.2d 6 (3d Cir.1984), aff'd mem. sub nom., Hook v. Commissioner, 734 F.2d 5 (3d Cir.1984), aff'd sub nom., Barnard v. Commissioner, 731 F.2d 230 (4th Cir.1984), aff'd mem., 742 F.2d 1441 (2d Cir.1984).
cited
Cited "see"
Carlson v. Commissioner
See Finoli v. Commissioner, 86 T.C. 697 , 721-722 (1986) , citing Fox v. Commissioner, 80 T.C. 972 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
discussed
Cited "see"
Abramson v. Commissioner
(2×)
See Fox v. Commissioner, 80 T.C. 972 , 1008 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
cited
Cited "see"
Greenbaum v. Commissioner
See Fox v. Commissioner, 80 T.C. 972 , 1008 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
discussed
Cited "see"
Tassistro v. Commissioner
See Fox v. Commissioner, 80 T.C. 972 (1983) , affd. without published opinion 742 F. 2d 1441 (2d Cir. 1984) , affd. sub nom., Barnard v. Commissioner, 731 F. 2d 230 (4th Cir. 1984) , affd. without published opinions sub nom.
cited
Cited "see"
Reilly v. Prudential Property & Casualty Insurance
See Titsch v. Reliance Group Inc., 548 F.Supp. 983, 985 (S.D.N.Y.1982), affd., 742 F.2d 1441 (2d Cir.1983).
cited
Cited "see"
Comm'r
See Fox v. Commissioner, 80 T.C. 972 , 1009 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
cited
Cited "see, e.g."
Universal Research & Dev. Partnership No. 1 v. Commissioner
See, e.g., Fox v. Commissioner , 80 T.C. 972 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
cited
Cited "see, e.g."
Malone v. Gilman Paper Co.
See also Titsch v. Reliance Group, Inc., 548 F.Supp. 983, 985 (S.D.N.Y.1982) (same), aff'd without op., 742 F.2d 1441 (2nd Cir.1983).
discussed
Cited "see, e.g."
John W. Ethridge, Jr. v. Harbor House Restaurant, an Unknown Entity Jim Murphy, Individually and as Agent of Harbor House Restaurant, and Does 1-25, John W. Ethridge, Jr., Plaintiff/counter-Defendant/appellant v. San Diego Culinary Concepts, D/B/A Harbor House Jim Murphy, Individually and as Agent of San Diego Culinary Concepts and Does 1-25, Defendants/counter
We agree with those courts which have held that "[n]o ERISA cause of action lies ... when the loss of pension benefits was a mere consequence of, but not a motivating factor behind, the termination of benefits." Id.; see also Titsch v. Reliance Group, Inc., 548 F.Supp. 983, 985 (S.D.N.Y.1982), aff'd mem., 742 F.2d 1441 , (2d Cir.1983). 82 We do not agree with Harbor House that our Clorox decision compels a different result.
discussed
Cited "see, e.g."
Ethridge V. Harbor House Restaurant
We agree with those courts which have held that “[n]o ERISA cause of action lies ... when the loss of pension benefits was a mere consequence of, but not a motivating factor behind, the termination of benefits.” Id.; see also Titsch v. Reliance Group, Inc., 548 F.Supp. 983, 985 (S.D.N.Y.1982), aff'd mem., 742 F.2d 1441 , (2d Cir.1983).
cited
Cited "see, e.g."
Barkley v. Commissioner
See also Fox v. Commissioner, 80 T.C. 972 (1983) , affd. without published opinion 742 F.2d 1441 (2d Cir. 1984) , affd. sub nom.
discussed
Cited "see, e.g."
Johnson v. United Airlines, Inc.
See also Titsch v. Reliance Group, Inc., supra, affirmed without opinion, 742 F.2d 1441 (2nd Cir.1983) (Fact that one consequence of discharge is reduced benefits insufficient to state claim under 29 U.S.C. § 1140 ).
cited
Cited "see, e.g."
Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue
See, e.g., Fox v. Commissioner, 80 T.C. 972, 1018-23 (1983) (note payable solely out of book sale proceeds), aff'd mem., 742 F.2d 1441 (2d Cir.), and aff'd sub nom.
Retrieving the full opinion text from the archive…
United States
v.
Guerin
v.
Guerin
83-1176.
Court of Appeals for the Second Circuit.
Oct 18, 1983.
742 F.2d 1441
Published
Citer courts: Third Circuit (1)
U.S.
v.
Guerin
83-1176
United States Court of Appeals,
Second Circuit.
10/18/83
1
E.D.N.Y.
AFFIRMED