Capacchione v. Charlotte-Mecklenburg Bd. of Educ., 535 U.S. 986 (2002). · Go Syfert
Capacchione v. Charlotte-Mecklenburg Bd. of Educ., 535 U.S. 986 (2002). Cases Citing This Book View Copy Cite
40 citation events (40 in the last 25 years) across 13 distinct courts.
Strongest positive: WorldWide TechServices, LLC v. Commissioner of Revenue (mass, 2018-02-22)
Treatment trajectory · 2002 → 2026 · click a year to view as-of
2002 2014 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
examined Cited as authority (quoted) WorldWide TechServices, LLC v. Commissioner of Revenue
Mass. · 2018 · quote attribution · 1 verbatim quote · confidence low
as head of the 26 agency charged with administering the corporate excise tax statutes, the commissioner has lawful discretion . . . to interpret a statute in a manner that avoids potential constitutional issues
examined Cited as authority (quoted) Worldwide TechServices, LLC v. Comm'r of Revenue
Mass. · 2017 · quote attribution · 1 verbatim quote · confidence low
as head of the agency charged with administering the corporate excise tax statutes, the commissioner has lawful discretion ... to interpret a statute in a manner that avoids potential constitutional issues
discussed Cited "see" Cunningham v. Wells Fargo N.A
W.D.N.C. · 2022 · signal: accord · confidence high
Indians, 155 F.3d 500 , 504 (4th Cir. 1998); accord Belk v. Charlotte–Mecklenburg Bd. of Educ., 269 F.3d 305 , 348 (4th Cir.2001) (en banc), cert. denied, 535 U.S. 986 , 122 S. Ct. 1537 , 152 L.Ed.2d 465 (2002)).
discussed Cited "see" H.J. Heinz Co. & Subsidiaries v. United States (2×) also: Cited "see, e.g."
Fed. Cl. · 2007 · signal: see · confidence high
See Winn-Dixie Stores, Inc. v. Comm’r of Internal Revenue, 113 T.C. 254, 286 , 1999 WL 907566 (1999) (rejecting a newly-minted claim of business purpose), aff'd, 254 F.3d 1313 (11th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 464 (2002); see also N. Pac.
discussed Cited "see" Robb v. Hungerbeeler
8th Cir. · 2004 · signal: see · confidence high
See Lewis v. Wilson, 253 F.3d 1077 , 1081-82 (8th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1536 , 152 L.Ed.2d 464 (2002). 21 The district court determined that, in establishing the AAH program, the State created a nonpublic forum, which is public property that is not by tradition or designation a forum for public communication.
cited Cited "see" Thomas Robb v. Henry Hungerbeeler
8th Cir. · 2004 · signal: see · confidence high
See Lewis v. Wilson, 253 F.3d 1077, 1081-82 (8th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1536 , 152 L.Ed.2d 464 (2002).
discussed Cited "see" Southern States Rack and Fixture, Incorporated v. Sherwin-Williams Company, and Keller Rigging & Construction Sc, Incorporated (2×)
4th Cir. · 2003 · signal: accord · confidence high
Indians, 155 F.3d 500 , 504 (4th Cir.1998); accord Belk v. Charlotte-Mecklenburg Bd. of Educ., 269 F.3d 305 , 348 (4th Cir.2001) (en banc), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 465 (2002), and cert. denied, 535 U.S. 986 , 122 S.Ct. 1538 , 152 L.Ed.2d 465 (2002).
discussed Cited "see, e.g." Quintana v. Lightner
N.D. Tex. · 2011 · signal: see also · confidence low
See also Hollis v. Provident Life & Accident Insurance Company, 259 F.3d 410, 414 (5th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1538 , 152 L.Ed.2d 465 (2002); Baylor University Medical Center v. Arkansas Blue Cross Blue Shield, 331 F.Supp.2d 502, 507 (N.D.Tex.2004) (Fish, Chief J.).
discussed Cited "see, e.g." Keener v. United States
Fed. Cl. · 2007 · signal: see also · confidence low
See also Winn-Dixie Stores, Inc. v. Comm’r of Internal Revenue, 254 F.3d 1313 , 1316 (11th Cir. 2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 464 (2002) (noting that the doctrine has "few bright lines,” but clearly applies to " 'transactions whose sole function is to produce tax deductions’ ”) (quoting Kirchman v. Comm’r of Internal Revenue, 862 F.2d 1486, 1492 (11th Cir. 1989)); ACM P’ship v. Comm’r of Internal Revenue, 157 F.3d 231, 247 (3d Cir.1998), cert. denied, 526 U.S. 1017 , 119 S.Ct. 1251 , 143 L.Ed.2d 348 (1999) ("these distinct aspects of the economi…
discussed Cited "see, e.g." Erlandson v. Liberty Life Assur. Co. of Boston
N.D. Tex. · 2004 · signal: see also · confidence low
See also Hollis v. Provident Life & Accident Insurance Company, 259 F.3d 410, 414 (5th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1538 , 152 L.Ed.2d 465 (2002); Baylor University Medical Center v. Arkansas Blue Cross Blue Shield, No. 3:03-CV-2084-G, 2004 WL 62582 at *3 (N.D.Tex.
discussed Cited "see, e.g." Martin v. STATE, DEPT. OF MOTOR VEHICLES (2×)
Vt. · 2003 · signal: compare · confidence low
Compare Lewis v. Wilson, 253 F.3d 1077 , 1080-81 (8th Cir.2001) (statute that agency relied upon in rejecting "ARYAN-1" plate as contrary to public policy violated First Amendment), cert. denied, 535 U.S. 986 , 122 S.Ct. 1536 , 152 L.Ed.2d 464 (2002); Pruitt v. Wilder, 840 F.Supp. 414, 417-18 (E.D.Va. 1994) (DMV policy banning reference to deities violated First Amendment because it regulated speech in nonpublic forum based on viewpoint) with Perry v. McDonald, 280 F.3d 159, 163 (2d Cir.2001) (applicant does not have First Amendment right to vanity plates bearing letters "SHTHPNS"); Kahn v. De…
Retrieving the full opinion text from the archive…
Capacchione
v.
Charlotte-Mecklenburg Board of Education and Belk, on Behalf of Themselves and the Class They Represent v. Charlotte-Mecklenburg Board of Education
01-1094.
Supreme Court of the United States.
Apr 15, 2002.
535 U.S. 986

535 U.S. 986

CAPACCHIONE ET AL.
v.
CHARLOTTE-MECKLENBURG BOARD OF EDUCATION ET AL. and
BELK ET AL., ON BEHALF OF THEMSELVES AND THE CLASS THEY REPRESENT
v.
CHARLOTTE-MECKLENBURG BOARD OF EDUCATION ET AL.

No. 01-1094.

No. 01-1122.

Supreme Court of the United States.

April 15, 2002.

1

C. A. 4th Cir. Certiorari denied. Reported below: 269 F. 3d 305.