green
Positive treatment
6.5 score
G Cite
cited 2× by 2 distinct cases, last quoted 1981 ·
…withholding pay raises and/or fringe benefits from any of its employees throughout its entire operations corporate-wide because employees have chosen a union to represent them, or because a union has filed a petition for certification to become the bargaining representative for …
⚠ not in text
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977
2001
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
cited
Cited "see"
Garavaglia v. Comm'r
See Opine Timber Co. v. Commissioner , 64 T.C. 700 , 713 (1975) , aff'd without published opinion , 552 F.2d 368 (5th Cir. 1977) ; Vlock v. Commissioner , T.C.
cited
Cited "see"
Morehouse v. Commissioner
See Opine Timber Co. v. Commissioner, 64 T.C. 700, 709-711 (1975), aff’d without published opinion, 552 F.2d 368 (5th Cir. 1977).
cited
Cited "see"
Rollin J. & Maureen B. Morehouse v. Commissioner
See Opine Timber Co. v. Commissioner, 64 T.C. 700, 709-711 (1975), aff’d without published opinion, 552 F.2d 368 (5th Cir. 1977).
discussed
Cited "see"
Theodore B. Gould and Estate of Helen C. Gould, Theodore B. Gould v. Commissioner
See Opine Timber Co. v. Commissioner, 64 T.C. 700, 713 (1975) (Commissioner’s letter accepting return does not bar later determination of a deficiency), aff’d without published opinion, 552 F.2d 368 (5th Cir. 1977); Vlock v. Commissioner, T.C.
discussed
Cited "see"
Gould v. Comm'r
(2×)
See Opine Timber Co. v. Commissioner , 64 T.C. 700 , 713 (1975) (Commissioner's letter accepting return does not bar later determination of a deficiency), aff'd without published opinion , 552 F.2d 368 (5th Cir. 1977) ; Vlock v. Commissioner , T.C.
cited
Cited "see"
Taylor Miller v. Commissioner
See Opine Timber Co. v. Commissioner, 64 T.C. 700, 712-713 (1975), affd. without published opinion 552 F.2d 368 (5th Cir, 1977); Kiourtsis v. Commissioner, T.C.
cited
Cited "see"
Rondy, Inc. v. Commissioner
See Opine Timber Co. v. Commissioner , 64 T.C. 700 , 712 (1975) , affd. without published opinion 552 F.2d 368 (5th Cir. 1977) ; sec. 7605(b).
discussed
Cited "see"
ulanoff-v-commissioner
See Opine Timber Co. v. Commissioner, 64 T.C. 700 (1975) , affd. without published opinion 552 F.2d 368 (5th Cir. 1977) ; Lawton v. Commissioner, 16 T.C. 725 , 727 (1951) ; *252 see also Collins v. Commissioner, 61 T.C. 693 , 700-701 (1974) ; Fitzpatrick v. Commissioner, T.C.
cited
Cited "see"
Vlock
See Opine Timber Co. v. Commissioner , 64 T.C. 700 , 712 (1975) , affd. without published opinion 552 F.2d 368 (5th Cir. 1977) ; Lawton v. Commissioner , 16 T.C. 725 , 727 ↩ (1951) .
Retrieving the full opinion text from the archive…
Martin
v.
McCall
v.
McCall
77-1277.
Court of Appeals for the Fifth Circuit.
Apr 29, 1977.
552 F.2d 368
Published
Martin
v.
McCall[*]
No. 77-1277
United States Court of Appeals, Fifth Circuit
4/29/77
1
N.D.Ga.
AFFIRMED
*
Summary Calendar case; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York, et al., 5 Cir., 1970, 431 F.2d 409