green
Positive treatment
Quoted verbatim 1×
5.8 score
“the receiving of an exemption is thus a matter of legislative grace and not a constitutional right. as long as exemptions are denied ... on a non-discriminatory basis ... the withholding of religious exemptions is permissible under the constitution.”
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967
1996
2026
Top citers, strongest first. 14 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Horizon Blue Cross Blue Shield v. State
the receiving of an exemption is thus a matter of legislative grace and not a constitutional right. as long as exemptions are denied ... on a non-discriminatory basis ... the withholding of religious exemptions is permissible under the constitution.
cited
Cited "see"
Constitutionality of the Social Security Act Amendments of 1983
See Parker v. Commissioner, 365 F.2d 792, 795 (8th Cir. 1966), cert, denied, 385 U.S. 1026 (1967).
cited
Cited "see"
Karahalios v. Defense Language Institute Foreign Language Center Presidio
See United Electrical Contractors Assn. v. Ordman, 366 F.2d 776 , cert. denied, 385 U.S. 1026 [ 87 S.Ct. 753 , 17 L.Ed.2d 674 ].
discussed
Cited "see"
Ideal Life Church of Lake Elmo v. County of Washington
(2×)
See Parker v. Commissioner, 365 F.2d 792 (8th Cir. 1966), cert. denied, 385 U.S. 1026 , 87 S.Ct. 752 , 17 L.Ed.2d 674 (1967); Hammerstein v. Kelley, 349 F.2d 928 (8th Cir. 1965); Stevens Brothers Foundation v. Commissioner, 324 F.2d 633, 638 (8th Cir. 1963), cert. denied, 376 U.S. 969 , 84 S.Ct. 1135 , 12 L.Ed.2d 84 (1964).
discussed
Cited "see"
Al Mumford v. James M. Glover
See United Electrical Contractors Assn. v. Ordman, 366 F.2d 776 , cert. denied, 385 U.S. 1026 [ 87 S.Ct. 753 , 17 L.Ed.2d 674 ], The existence of even a small group of cases in which the Board would be unwilling or unable to remedy a union’s breach of duty would frustrate the basic purposes underlying the duty of fair representation doctrine.
discussed
Cited "see"
Port of Portland v. Island in the Columbia River
See Uhlhorn v. U. S. Gypsum Company, 366 F.2d 211 (8th Cir. 1966), cert. den. 385 U.S. 1026 , 87 S.Ct. 753 , 17 L.Ed.2d 674 (1967); Arkansas v. Tennessee, 246 U.S. 158 , 38 S.Ct. 301 , 62 L.Ed. 638 (1918); Louisiana v. Mississippi, 202 U.S. 1 , 26 S.Ct. 408 , 50 L.Ed. 913 ; 202 U.S. 58 , 26 S.Ct. 571 , 50 L.Ed. 934 (1906).
cited
Cited "see"
Elisian Guild, Inc. v. United States
Accord, Parker v. Commissioner of Internal Revenue, 365 F.2d 792, 798 (8th Cir. 1966), cert. denied, 385 U.S. 1026 , 87 5.
cited
Cited "see"
Sokolowski v. Swift and Company
See United Electrical Contractors Assn. v. Ordman, 366 F.2d 776 , cert. denied, 385 U.S. 1026 , 87 S.Ct. 753 , 17 L.Ed.2d 674 .
discussed
Cited "see"
Vaca v. Sipes
(2×)
See United Electrical Contractors Assn. v. Ordman, 366 F. 2d 776 , cert. denied, 385 U. S. 1026 . [8] The existence of even a small group *183 of cases in which the Board would be unwilling or unable to remedy a union's breach of duty would frustrate the basic purposes underlying the duty of fair representation doctrine.
discussed
Cited "see, e.g."
New York Statewide Coalition of Hispanic Chambers of Commerce v. New York City Department of Health & Mental Hygiene
Knoblauch v Warden, 216 NY 154, 162 [1915]; see also Paduano v City of New York, 45 Misc 2d 718, 721 [Sup Ct, NY County 1965], affd on op below 24 AD2d 437 [1st Dept 1965], affd 17 NY2d 875 [1966], cert denied 385 US 1026 [1967] [lower court cited to and quoted from the Report of the 1936 New York City Charter Revision Commission (at 38), which stated that “(b)y its power to adopt a sanitary code the Board has plenary powers of legislation” (emphasis added)]).
discussed
Cited "see, e.g."
Church of Scientology v. Commissioner
(2×)
See sec. 1.501(e)(3)-l(c), Income Tax Regs.; see also Parker v. Commissioner, 365 F.2d 792, 798 (8th Cir. 1966), cert. denied 385 U.S. 1026 (1967); Aid to Artisans, Inc. v. Commissioner, 71 T.C. 202, 212 (1978); Fides Publishers Association v. United States, 263 F. Supp. 924 (N.D.
discussed
Cited "see, e.g."
B.S.W. Group, Inc. v. Commissioner
(2×)
See, e.g., Parker v. Commissioner, 365 F.2d 792, 798 (8th Cir.), certiorari denied 385 U.S. 1026 ; Underwriters’ Laboratories, Inc. v. Commissioner, 135 F.2d 371, 372 (7th Cir.), certiorari denied 320 U.S. 756 ; United Hospital Services, Inc. v. United States, 384 F. Supp. 776, 780 (S.D.
discussed
Cited "see, e.g."
Iowa State University of Science & Technology v. United States
Compare, for example, Parker v. Commissioner, 365 F. 2d 792, 798-99 (8th Cir. 1966), cert. denied, 385 U.S. 1026 (1967), with Campbell v. Big Spring Cowboy Reunion, 210 F. 2d 143, 146 (5th Cir. 1954).
discussed
Cited "see, e.g."
Arkansas Land & Cattle Co. v. Anderson-Tully Co.
(2×)
See also Uhlhorn v. United States Gypsum Co., 366 F. 2d 211 (8th Cir. 1966), cert. denied, 385 U. S. 1026 , 87 S. Ct. 753 , 17 L.
Retrieving the full opinion text from the archive…
Parker
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 812.
Supreme Court of the United States.
Jan 16, 1967.
Horace J. Donnelly, Jr., for petitioner Foundation for Divine Meditation, Inc., Solicitor General Marshall, Assistant Attorney General Rogovin, Lee A. Jackson and Gilbert E. Andrews for respondent.
Published
Citer courts: New Jersey Tax Court (1)
C. A. 8th Cir. Certiorari denied.