Kalama Servs., Inc. v. Dir., Off. of Workers' Comp. Programs, Dep't of Labor, 543 U.S. 809 (2004). · Go Syfert
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Kalama Servs., Inc. v. Dir., Off. of Workers' Comp. Programs, Dep't of Labor, 543 U.S. 809 (2004). Cases Citing This Book View Copy Cite
“although the individual steps of the transaction had a legitimate business reason, the transaction must be treated as a single unit and judged by its end result”
92 citation events (92 in the last 25 years) across 9 distinct courts.
Strongest positive: H.J. Heinz Co. & Subsidiaries v. United States (uscfc, 2007-05-25)
Treatment trajectory · 2004 → 2026 · click a year to view as-of
2004 2015 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
discussed Cited as authority (quoted) H.J. Heinz Co. & Subsidiaries v. United States
Fed. Cl. · 2007 · signal: see · quote attribution · 1 verbatim quote · confidence high
although the individual steps of the transaction had a legitimate business reason, the transaction must be treated as a single unit and judged by its end result
discussed Cited "see" State v. Marsan (2×)
Conn. App. Ct. · 2019 · signal: see · confidence high
See State v. Turner, 267 Conn. 414, 440 , 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see" State v. Doyle (2×)
Conn. App. Ct. · 2007 · signal: see · confidence high
See State v. Turner, 267 Conn. 414, 436 , 838 A.2d 947 , cert. denied, *12 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see" Healy Tibbitts Builders, Inc. v. Director, Office of Workers' Compensation Programs (2×)
9th Cir. · 2006 · signal: see · confidence high
See Kalama Servs., Inc. v. Dir., OWCP, 354 F.3d 1085, 1090 (9th Cir.) (court must ensure that Board properly reviewed ALJ's factual findings for substantial evidence), cert. denied, 543 U.S. 809 , 125 S.Ct. 36 , 160 L.Ed.2d 12 (2004).
discussed Cited "see" Healy Tibbitts Builders, Inc. v. Director, Office of Workers' Compensation Programs (2×)
9th Cir. · 2006 · signal: see · confidence high
See Kalama Servs., Inc. v. Dir., OWCP, 354 F.3d 1085, 1090 (9th Cir.) (court must ensure that Board properly reviewed ALJ’s factual findings for substantial evidence), cert. denied, 543 U.S. 809 , 125 S.Ct. 36 , 160 L.Ed.2d 12 (2004).
discussed Cited "see" State v. Walters (2×)
Conn. App. Ct. · 2006 · signal: see · confidence high
See State v. Turner, 267 Conn. 414, 434-35 , 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see" State v. Paradis (2×)
Conn. App. Ct. · 2005 · signal: see · confidence high
See State v. Turner, 267 Conn. 414, 425 , 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see" Fortis, Inc. v. United States
S.D.N.Y. · 2004 · signal: see · confidence high
See Aeroquip-Vickers, Inc. v. Comm’r, 347 F.3d 173, 180-81 (6th Cir.2004) (finding that revenue rulings, unlike treasury regulations, do not involve IRS’s ability make rules with force of law and, consistent with Christensen and Mead , should be afforded deference depending on factors articulated in Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), cert. filed, 543 U.S. 809 , 125 S.Ct. 37 , 160 L.Ed.2d 12 (2004); see also ABIC, 308 F.Supp.2d at 1370-72 (discussing deference owed to revenue rulings after Christensen and Mead ). 14 In any event, even under the…
discussed Cited "see, e.g." State v. Russo (2×)
Conn. App. Ct. · 2023 · signal: see, e.g. · confidence low
See, e.g., State v. Turner, 267 Conn. 414 , 424–25, 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see, e.g." State v. Sayles (2×)
Conn. App. Ct. · 2021 · signal: see also · confidence low
As a general matter, ‘‘the prosecution may not use statements, whether exculpatory or inculpatory, stem- ming from custodial interrogation of the defendant unless it demonstrates the use of procedural safeguards effective to secure the privilege against [self-incrimina- tion].’’ (Internal quotation marks omitted.) State v. Don- ald, 325 Conn. 346, 355 , 157 A.3d 1134 (2017); see also State v. Turner, 267 Conn. 414, 420 , 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see, e.g." State v. Sayles (2×)
Conn. App. Ct. · 2021 · signal: see also · confidence low
As a general matter, ‘‘the prosecution may not use statements, whether exculpatory or inculpatory, stem- ming from custodial interrogation of the defendant unless it demonstrates the use of procedural safeguards effective to secure the privilege against [self-incrimina- tion].’’ (Internal quotation marks omitted.) State v. Don- ald, 325 Conn. 346, 355 , 157 A.3d 1134 (2017); see also State v. Turner, 267 Conn. 414, 420 , 838 A.2d 947 , cert. denied, 543 U.S. 809 , 125 S. Ct. 36 , 160 L.
discussed Cited "see, e.g." Battelle Memorial Institute v. Dicecca (2×)
1st Cir. · 2015 · signal: see also · confidence low
See Smith, Hinchman & Grylls, 380 U.S. at 363-64 , 85 S.Ct. 1012 ; O’Keeffe, 338 F.2d at 325 ; O’Hearne, 335 F.2d at 70-71; Self, 305 F.2d at 702-03 ; Pillsbury, 203 F.2d at 643 ; see also Kalama Servs., Inc. v. Office of Workers’ Comp. *221 Programs, 354 F.3d 1085, 1092 (9th Cir.2004), ce rt. denied, 543 U.S. 809 , 125 S.Ct. 36 , 160 L.Ed.2d 12 .
Retrieving the full opinion text from the archive…
Kalama Services, Inc.
v.
Director, Office of Workers' Compensation Programs, Department of Labor
03-1440.
Supreme Court of the United States.
Oct 4, 2004.
543 U.S. 809
Cited by 44 opinions  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 59%
Citer courts: Federal Claims (1)

543 U.S. 809

KALAMA SERVICES, INC., ET AL.
v.
DIRECTOR, OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR, ET AL.

No. 03-1440.

Supreme Court of United States.

October 4, 2004.

1

C. A. 9th Cir. Certiorari denied. Reported below: 354 F. 3d 1085.