green
Positive treatment
1.8 score
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986
2006
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
discussed
Cited "see"
Raymond D. Wallace v. United States
See Rutter v. Commissioner of Internal Revenue, 760 F.2d 466, 468 (2d Cir.) (per curiam) (interpreting the “under a statute in the nature of a workmen’s compensation act” language of 26 C.F.R. § 1.104 -l(b) to refer only to federal and state statutes, city ordinances, and administrative regulations), cert. denied, 474 U.S. 848 , 106 S.Ct. 141 , 88 L.Ed.2d 116 (1985).
discussed
Cited "see"
Craft v. United States
See Rutter v. Commissioner of Internal Revenue, 760 F.2d 466, 468 (2d Cir.1985) (holding sick leave payments not ex-cludable from gross income because the labor contract on which they were based is not a “statute” for purposes of Treas.Reg. § 1.104-1(b)), ce rt. denied, 474 U.S. 848 , 106 S.Ct. 141 , 88 L.Ed.2d 116 (1985).
discussed
Cited "see"
Judd v. Packard
See Baltimore Gas & Electric Co. v. Heintz, 760 F.2d 1408, 1417 (4th Cir.), cert. denied, 474 U.S. 847 , 106 S.Ct. 141 , 88 L.Ed.2d 116 (1985); see also Cleburne, 473 U.S. at 442 , 105 S.Ct. at 3255-56 .
Retrieving the full opinion text from the archive…
Rutter
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 85-158.
Supreme Court of the United States.
Oct 7, 1985.
Published
C. A. 2d Cir. Certiorari denied.