green
Positive treatment
Quoted verbatim 1×
7.0 score
“tax violations are not a protected form of political dissent”
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982
2004
2026
Top citers, strongest first. 16 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
United States v. Elon Kevan Rowlee, Ii, and the New York Patriots Society for Individual Liberty Association
tax violations are not a protected form of political dissent
discussed
Cited "see"
Richardson v. Newland
See Valerio v. Boise Cascade Corp., 80 F.R.D. 626 , 635 n. 1 (N.D.Cal.1978) (judicial notice may be taken of court records), affd, 645 F.2d 699 (9th Cir.), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981). 5 .
cited
Cited "see"
Graham v. Commissioner
See United States v. Ness, 652 F.2d 890, 892 (9th Cir.) (per curiam) (requiring showing of impermissible motive), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
discussed
Cited "see"
Katherine Jean Graham v. Commissioner of Internal Revenue Service, Richard M. Hermann v. Commissioner of Internal Revenue Service, David Forbes Maynard v. Commissioner of Internal Revenue Service
See United States v. Ness, 652 F.2d 890, 892 (9th Cir.) (per curiam) (requiring showing of impermissible motive), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981). 45 The decision of the Tax Court is AFFIRMED.
discussed
Cited "see"
United States v. Sun Myung Moon and Takeru Kamiyama
(2×)
See United States v. Ness, 652 F.2d 890, 892 (9th Cir.), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981); United States v. Catlett, 584 F.2d 864, 866 (8th Cir.1978); Berrios, 501 F.2d at 1211 .
discussed
Cited "see"
United States v. William T. Taylor, United States of America v. Billy J. Florence
(2×)
See United States v. Ness, 652 F.2d 890, 892 (9th Cir.) (per curiam), ce rt. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
cited
Cited "see"
United States v. Wyman
See United States v. Ness, 652 F.2d 890, 893 (9th Cir.), cert. denied, *672 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
discussed
Cited "see"
Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue
Accord, United States v. Ness, 652 F.2d 890 (9th Cir.) (per curiam), cert. denied, --- U.S. ---, 102 S.Ct. 976 , 70 L.Ed.2d 113 ; United States v. Gillings, 568 F.2d 1307 (9th Cir.), cert. denied, 436 U.S. 919 , 98 S.Ct. 2267 , 56 L.Ed.2d 760 (1978).
discussed
Cited "see, e.g."
In Re Hunter
If Kalt had alleged fraud upon the court, the court could have asserted ancillary jurisdiction because that doctrine is available to a court to "vindicate its authority, and effectuate its decrees." Kokkonen, --- U.S. at ----, 114 S.Ct. at 1676 ; see also Valerio v. Boise Cascade Corp., 645 F.2d 699, 700 (9th Cir.) (district court had jurisdiction over plaintiffs' claims of fraud on the court), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981). 16 Jurisdiction, however, is not derived from Rule 60(b) itself--the rule is silent on how independent actions are to be treated othe…
discussed
Cited "see, e.g."
Kalt v. Hunter (In re Hunter)
If Kalt had alleged fraud upon the court, the court could have asserted ancillary jurisdiction because that doctrine is available to a court to “vindicate its authority, and effectuate its decrees.” Kokkonen , — U.S. at -, 114 S.Ct. at 1676 ; see also Valerio v. Boise Cascade Corp., 645 F.2d 699, 700 (9th Cir.) (district court had jurisdiction over plaintiffs’ claims of fraud on the court), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
cited
Cited "see, e.g."
United States v. Armstrong
See e.g., United States v. Ness, 652 F.2d 890, 892 (9th Cir.), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
cited
Cited "see, e.g."
United States v. Christopher Lee Armstrong, Aka: Chris Armstrong, and Robert Rozelle Aaron Hampton Freddie Mack Shelton Auntwan Martin, United States of America v. Christopher Lee Armstrong, Aka: Chris Armstrong
See e.g., United States v. Ness, 652 F.2d 890, 892 (9th Cir.), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
discussed
Cited "see, e.g."
American Baptist Churches in the U.S.A. v. Meese
In order to prevail in an allegation of selective enforcement, plaintiffs bear the burden of presenting a prima facie case showing both (1) “that others similarly situated generally have not been prosecuted for conduct similar to that for which [they were] prosecuted,” and (2) “that [their] selection was based on an impermissible ground such as race, religion or [their] exercise of [their] first amendment right to free speech.” United States v. Scott, 521 F.2d 1188, 1195 (9th Cir.1975) (citations omitted), cert. denied, 424 U.S. 955 , 96 S.Ct. 1431 , 47 L.Ed.2d 361 (1976); see also Uni…
discussed
Cited "see, e.g."
Gabrielson v. Montgomery Ward & Company
See, e.g., Valerio v. Boise Cascade Corp., 80 F.R.D. 626, 658 (N.D.Cal.1978), aff'd, 645 F.2d 699 (9th Cir.) (per curiam), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981). 18 If neither Mr. Gabrielson nor the plaintiff were entitled to benefits under the Health Care Plan, it would be futile to permit amendment of the complaint because any claim could be defeated on a motion for summary judgment.
cited
Cited "see, e.g."
Gabrielson v. Montgomery Ward & Co.
See, e.g., Valerio v. Boise Cascade Corp., 80 F.R.D. 626, 658 (N.D.Cal.1978), aff' d, 645 F.2d 699 (9th Cir.) (per curiam), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981).
discussed
Cited "see, e.g."
United States v. Wyman
See, e.g., United States v. Ness, 652 F.2d 890, 893 (9th Cir.), cert. denied, 454 U.S. 1126 , 102 S.Ct. 976 , 71 L.Ed.2d 113 (1981); United States v. Farber, 630 F.2d 569, 572 (8th Cir.1980), cert. denied, 449 U.S. 1127 , 101 S.Ct. 946 , 67 L.Ed.2d 114 (1981); United States v. Karsky, 610 F.2d 548, 550-51 (8th Cir.1979), cert. denied, 444.
Retrieving the full opinion text from the archive…
Valerio
v.
Boise Cascade Corp.
v.
Boise Cascade Corp.
No. 81-913.
Supreme Court of the United States.
Dec 14, 1981.
Cited by 1 opinion | Published
Citer courts: Second Circuit (1)
C. A. 9th Cir. Certiorari denied.