green
Positive treatment
Quoted verbatim 1×
6.2 score
“certificate of assessments . . . provide all the information called for in the statute, i.e., identification of the taxpayer, the character of the liability assessed, the taxable period, and the date and amount of the assessment . . . is presumptive proof of a valid assessment.”
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Top citers, strongest first. 25 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
United States v. Susan A. Voshelle
certificate of assessments . . . provide all the information called for in the statute, i.e., identification of the taxpayer, the character of the liability assessed, the taxable period, and the date and amount of the assessment . . . is presumptive proof of a valid assessment.
cited
Cited "see"
United States v. Rempel
See Hughes, 953 F.2d at 535 (citing United States v. Chila, 871 F.2d 1015, 1017-18 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989)).
discussed
Cited "see"
Smith v. DRUG, CHEM. & AFF. WAREHOUSE EMP. LOC. 815
See Barr v. United Parcel Serv., 868 F.2d 36 , 43 (2d Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 499 , 107 L.Ed.2d 502 (1989); Caputo, 730 F.Supp. at 1232 ("The union's failure to argue a plausible theory, articulated in hindsight by [the employee's] counsel is simply insufficient to establish the grounds for a breach of the duty of fair representation, given that at best such a failing would be attributable to negligence."); see also Jensen v. Farrell Lines, Inc., 477 F.Supp. 335, 350 (S.D.N.Y.1979) ("At most the [union's] failure to raise certain arguments might be said to amount to negli…
discussed
Cited "see"
Smith v. Drug, Chemical, Cosmetic, Plastics & Affiliated Industries Warehouse Employees Local 815
See Barr v. United Parcel Serv., 868 F.2d 36 , 43 (2d Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 499 , 107 L.Ed.2d 502 (1989); Caputo, 730 F.Supp. at 1232 (“The union’s failure to argue a plausible theory, articulated in hindsight by [the employee’s] counsel is simply insufficient to establish the grounds for a breach of the duty of fair representation, given that at best such a failing would be attributable to negligence.”); see also Jensen v. Farrell Lines, Inc., 477 F.Supp. 335, 350 (S.D.N.Y.1979) (“At most the [union’s] failure to raise certain arguments might be said to amo…
discussed
Cited "see"
Joseph v. Local UAW 1097 Union
See Barr v. United Parcel Serv., Inc., 868 F.2d 36 , 44 (2d Cir.) (union’s good-faith nonarbitrary decision to decline to take action that is unlikely to be advantageous does not amount to breach of its duty of fair representation), cert. denied, 493 U.S. 975 , 110 S.Ct. 499 , 107 L.Ed.2d 502 (1989); cf. Young v. United States Postal Serv., 907 F.2d 305, 309 (2d Cir.1990) (union’s decision not to process “meritorious” grievances is breach of duty of fair representation).
cited
Cited "see"
Rockefeller v. Powers
See United States v. Chila, 871 F.2d 1015, 1018 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989).
cited
Cited "see"
Rockefeller v. Powers
See United States v. Chila, 871 F.2d 1015, 1018 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989).
discussed
Cited "see"
Esmail v. MacRane
See Pincham v. Illinois Judicial Inquiry Board, 872 F.2d 1341, 1349 (7th Cir.1989), cert. denied, 493 U.S. 975 , 110 S.Ct. 497 , 107 L.Ed.2d 501 (1989); Collins v. County of Kendall, 807 F.2d 95, 101 (7th Cir.1986), cert. denied 483 U.S. 1005 , 107 S.Ct. 3228 , 97 L.Ed.2d 734 (1987).
discussed
Cited "see"
Crowd Management Services, Inc. v. United States
See U.S. v. Chila, 871 F.2d 1015, 1019 (11th Cir.1989) (holding that trial court correctly interpreted section 6303 as applying only in the case of a summary enforcement proceeding, and not as a prerequisite to a civil suit to collect the tax assessment), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989); U.S. v. Berman, 825 F.2d 1053 (6th Cir.1987) (failure to provide notice under section 6303 does not bar civil action to collect tax liability; such notice and demand apply only when government seeks to collect tax administratively).
cited
Cited "see"
Le Premier Processors, Inc. v. United States
See United States v. Chila, 871 F.2d 1015, 1017-18 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989).
discussed
Cited "see, e.g."
State v. Wible
Whether that error was harmful depends on its effect."); State v. Parker, 28 Wash.App. 425, 427 , 626 P.2d 508 (1981) ("Absent a showing of prejudice to the defendant, procedural noncompliance does not compel invalidation of the warrant or suppression of its fruits."); see also Commonwealth v. Pellegrini, 405 Mass. 86 , 539 N.E.2d 514, 515 ("Ministerial errors do not nullify search warrants."), cert. denied, 493 U.S. 975 , 110 S.Ct. 497 , 107 L.Ed.2d 501 (1989). [5] See e.g., State v. Huguenin, 662 A.2d 708, 710 (R.I.1995) (where judge "had intended to sign the warrant" but did not, such "mere…
discussed
Cited "see, e.g."
State v. Wible
App. 425, 427 , 626 P.2d 508 (1981) (“Absent a showing of prejudice to the defendant, procedural noncompliance does not compel invalidation of the warrant or suppression of its fruits.”); see also Commonwealth v. Pellegrini, 405 Mass. 86 , 539 N.E.2d 514, 515 (“Ministerial errors do not nullify search warrants.”), cert. denied, 493 U.S. 975 (1989).
discussed
Cited "see, e.g."
In Re '639 Patent Litigation
The filing of an ANDA by a party to obtain approval of the FDA for the marketing of a drug that is the subject of a valid, unexpired patent is a statutory act of infringement. 35 U.S.C. § 271 (e)(2)(A); see also Merck & Co., Inc. v. Biocraft Laboratories, Inc. 874 F.2d 804, 806 (Fed.Cir.1989), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 502 (1989). 4 .
discussed
Cited "see, e.g."
Zena D. Crenshaw v. The Supreme Court of Indiana
See Hirsh v. Justices of the Supreme Court of California, 67 F.3d 708, 712 (9th Cir.1995) (disciplinary proceedings were ongoing after attorneys received notices to show cause); Berger v. Cuyahoga County Bar Ass'n, 983 F.2d 718 (6th Cir.) (upholding Younger abstention when attorneys filed federal action during course of grievance committee's investigation but before formal complaint was filed), cert, denied, 508 U.S. 940 , 113 S.Ct. 2416 , 124 L.Ed.2d 639 (1993); Mason v. Departmental Disciplinary Comm., 894 F.2d 512 (2d Cir.) (Younger abstention was upheld when the Committee had not yet filed…
cited
Cited "see, e.g."
John Charles Designs, Inc. v. Queen International Design, Inc.
See, e.g., Merck & Co., Inc. v. Biocraft Labs., Inc., 874 F.2d 804, 809 (Fed.Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 502 (1989).
discussed
Cited "see, e.g."
George Matovich v. Jamaica Water Supply Company and the Utility Workers' Union of America, Local 374
In order to prevail on a claim of breach of the duty of fair representation, an employee must prove first, that the union's conduct was "arbitrary, discriminatory, or in bad faith," Vaca v. Sipes, 386 U.S. 171, 190 (1967) and second, that the union's actions "seriously undermine[d] the integrity of the arbitral process." Hines v. Anchor Motor Freight, Inc., 424 U.S. 554, 567 (1976); see also Barr v. United Parcel Serv., Inc., 868 F.2d 36 , 43 (2d Cir.), cert. denied, 493 U.S. 975 (1989).
cited
Cited "see, e.g."
Wellington Management Co. v. City of Boston
Inc., 618 F.2d 147, 152 (1st Cir. 1980); see also, Commonwealth v. Pellegrini, 405 Mass. 86, 87 (1989), cert. denied, 493 U.S. 975 (judge’s failure to sign search warrant was clerical error).
discussed
Cited "see, e.g."
United States of America, Plaintiff-Counterclaim v. Helen Lisle, Defendant-Counterclaim
See United States v. Voorhies, 658 F.2d 710 , 713 n. 4 (9th Cir.1981) (actual receipt of notices not statutorily required); see also United States v. Chila, 871 F.2d 1015, 1019 (11th Cir.) (summary judgment proper where Certificate of Assessment indicated notice had been sent, and although taxpayer denied he received notice, he failed to affirmatively show it had not been sent), cert. denied, 493 U.S. 975 (1989).
discussed
Cited "see, e.g."
Carbone v. Zollar
Bad faith, for the purposes of Younger , entails a showing that “the statute was enforced against [plaintiffs] with no expectation of convictions but only to discourage exercise of protected rights.” Cameron v. Johnson, 390 U.S. 611, 621 , 88 S.Ct. 1335, 1341 , 20 L.Ed.2d 182 (1968); see also Pincham v. Illinois Judicial Inquiry Bd., 872 F.2d 1341, 1349-50 (7th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 497 , 107 L.Ed.2d 501 (1989); Collins v. County of Kendall, 807 F.2d 95 , 101 (7th Cir.1986), cert. denied, 483 U.S. 1005 , 107 S.Ct. 3228 , 97 L.Ed.2d 734 (1987).
discussed
Cited "see, e.g."
Richard Samuels v. Air Transport Local 504
Breach of this duty may be found if the union’s conduct was “arbitrary, discriminatory, or in bad faith,” Vaca v. Sipes, 386 U.S. 171, 190 , 87 S.Ct. 903, 916 , 17 L.Ed.2d 842 (1967), or when it “seriously undermine[d] the arbitral process.” Hines v. Anchor Motor Freight, Inc., 424 U.S. 554, 567 , 96 S.Ct. 1048, 1058 , 47 L.Ed.2d 231 (1976); See also Barr v. United Parcel Serv., 868 F.2d 36 , 43 (2d Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 499 , 107 L.Ed.2d 502 (1989).
discussed
Cited "see, e.g."
Rand v. United States
See also United States v. Chila, 871 F.2d 1015, 1017 (11th Cir.1989), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989) ( 26 C.F.R. § 301.6203-1 “is satisfied by providing any part of the records of the government that supplies the ‘pertinent information’ that both regulation and statute require”).
discussed
Cited "see, e.g."
United States v. Local 1804-1, International Longshoremen's Ass'n
See, e.g., (1) "Westies" murder and extortion prosecutions (United States v. Coonan, et al., 87 Cr. 249 (S.D.N.Y.) (WK), aff'd, 876 F.2d 891 (2d Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 499 , 107 L.Ed.2d 502 (1989) and United States v. Kelly, 938 F.2d 1553 (2d Cir.1991), cert. denied, — U.S. -, 112 S.Ct. 1486 , 117 L.Ed.2d 628 (1992)); (2) UNIRAC labor racketeering prosecutions (e.g., United States v. Clemente, et al., 494 F.Supp. 1310 (S.D.N.Y.1980), aff’d, 640 F.2d 1069 (2d Cir.), cert. denied, 454 U.S. 820 , 102 S.Ct. 102 , 70 L.Ed.2d 91 (1981)); (3) Twenty-year bank manipulation o…
discussed
Cited "see, e.g."
Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of Revenue
See also United States v. Chila, 871 F.2d 1015, 1017-18 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989); United States v. Nuttall, 713 F.Supp. 132, 135 (D.Del.) (citing cases) (Form 4340 establishes government’s prima facie case that assessment valid for purposes of summary judgment), aff'd, 893 F.2d 1332 (3rd Cir.1989); United States v. Dixon, 672 F.Supp. 503, 505-06 (M.D.Ala. 1987) (Certificate of Assessments and Payments presumptive proof of valid assessment in absence of contrary evidence in motion for summary judgment), aff'd, 849 F.2d 1478 (11th Cir.198…
discussed
Cited "see, e.g."
International Fidelity Insurance v. United States
See, e.g., United States v. Chila, 871 F.2d 1015, 1017-1018 (11th Cir.), cert. denied, 493 U.S. 975 , 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989) (holding that Certificate of Assessments and Payments is presumptive proof of a valid assessment); Rossi v. United States, 755 F.Supp. 314, 316-17 (D.Or.1990) (holding that Forms 4340 are self-authenticating under Fed.R.Evid. 902(4) and are an exception to hearsay under Fed.R.Evid. 803(8)).
discussed
Cited "see, e.g."
Husek v. Internal Revenue Service of the United States
In United States v. Berman, 825 F.2d 1053 (6th Cir.1987), the court held that the notice provisions of section 6303(a) were designed to protect the taxpayer where the IRS collected taxes administratively but did not restrict the government’s right to maintain a civil action against the taxpayer for the amount due. 5 Id. at 1060 (emphasis added); see also United States v. Chila, 871 F.2d 1015 (11th Cir.), cert. denied, 493 U.S. 975, 110 S.Ct. 498 , 107 L.Ed.2d 501 (1989).
Retrieving the full opinion text from the archive…
California
v.
Boyer
v.
Boyer
No. 89-40.
Supreme Court of the United States.
Nov 27, 1989.
Cited by 1 opinion | Published
Citer courts: M.D. Florida (1)
Sup. Ct. Cal. Certiorari denied.