green
Positive treatment
1.3 score
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited "see"
Sandifer v. Central States Southeast & Southwest Areas Pension Fund
See Lee v. Union Electric Co., 789 F.2d 1303 (8th Cir.), cert. denied, 479 U.S. 962 , 107 S.Ct. 460 , 93 L.Ed.2d 406 (1986) (Surviving spouse’s claim for lifetime annuity under company retirement plan was properly dismissed where the plan required an affirmative election to provide lifetime benefits to the spouse of an employee who died before retirement, and decedent had failed to make the election).
discussed
Cited "see, e.g."
George A. Murray v. Commissioner of Internal Revenue
“Although there is no prescribed form for a deficiency notice, the notice must at a minimum (1) advise the taxpayer that .the IRS has determined that a deficiency exists for a particular year, and (2) specify the amount of the deficiency or provide the information necessary to compute the deficiency.” Portillo, 932 F.2d at 1132 ; see also Abrams v. Commissioner, 84 T.C. 1308, 1310 , 1985 WL 15363 (1985), aff'd mem., sub nom., Becker v. Comm’r of Internal Revenue, 799 F.2d 753 (7th Cir.), cert. denied, 479 U.S. 963 , 107 S.Ct. 461 , 93 L.Ed.2d 406 (1986).
Retrieving the full opinion text from the archive…
Lee
v.
Union Electric Co.
v.
Union Electric Co.
No. 86-535.
Supreme Court of the United States.
Nov 17, 1986.
Published
C. A. 8th Cir. Certiorari denied.