green
Positive treatment
Quoted verbatim 1×
8.0 score
“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”
Treatment trajectory · 2002 → 2026 · click a year to view as-of
2002
2014
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Worldwide TechServices, LLC v. Comm'r of Revenue
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"
H.J. Heinz Co. & Subsidiaries v. United States
(2×)
also: Cited "see, e.g."
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
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
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, e.g."
Keener v. United States
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."
Martin v. STATE, DEPT. OF MOTOR VEHICLES
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…
Cavalier Manufacturing, Inc., Dba Buccaneer Homes of Alabama, Inc.
v.
Jackson
v.
Jackson
01-960.
Supreme Court of the United States.
Apr 15, 2002.
Published
Citer courts: Massachusetts Supreme Judicial… (1)
CAVALIER MANUFACTURING, INC., DBA BUCCANEER HOMES OF ALABAMA, INC.
v.
JACKSON ET AL.
No. 01-960.
Supreme Court of the United States.
April 15, 2002.
1
Sup. Ct. Ala. Certiorari denied.