Case law

Estate Planning Corp. v. Commissioner of Internal Rev.

101 F.2d 15 · Court of Appeals for the Second Circuit · Jan 9, 1939

R. v. Dow, 120 U.S. 287 , 7 S.Ct. 482 , 30 L.Ed. 595 ; In re Paul Delaney Co., D.C., 23 F.2d 737 ; Westinghouse Elec. & Mfg. Co. v. Brooklyn R. T. Co., D.C., 288 F. 221, 232 . … Com’r of Internal Revenue v. O. P. P. Holding Corp., 2 Cir., 76 F.2d 11 .

Figueroa v. Foster

Court of Appeals for the Second Circuit · Jul 25, 2017

Brown v. Hotel & Rest. Emps. & Bartenders Int’l Union Local 54, 468 U.S.  10 491, 501 (1984).  … See Brown, 468 U.S. at 501; Vaca, 386  24  1 U.S. at 180‐81. 

Data Probe Acquisition Corp. v. Datatab, Inc.

722 F.2d 1 · Court of Appeals for the Second Circuit · Nov 22, 1983

Billard v. Rockwell Intern. Corp., 683 F.2d 51 , 56 (2d Cir.1982). … Lewis v.

Curry v. Commissioner

117 F.2d 307 · Court of Appeals for the Second Circuit · Feb 3, 1941

Such a rule would involve an objective and not a subjective test in respect to ascertainment by the taxpayer, while our recent decisions in Moore v. Commissioner, 2 Cir., 101 F.2d 704 , and Herskovits v. … Person Construction Company v. Commissioner, 7 Cir., 116 F.2d 94 . Order affirmed.

Commissioner of Internal Revenue v. Le Gierse

110 F.2d 734 · Court of Appeals for the Second Circuit · Mar 25, 1940

This the Board set aside, following its prior decision in Estate of Anna M. Keller v. Comm. of Int. Rev., 39 B.T.A. 1047 . For a discussion of the Keller decision see 49 Yale L.J. 946 . … The correctness of the Board’s action is the question presented to the court. The facts as found by the Board are briefly as follows: On December 6, 1935 Mrs.

United States v. Paul Defiore, Joseph Coppola and Robert Galler

720 F.2d 757 · Court of Appeals for the Second Circuit · Nov 2, 1983

Each case was constructed of plain brown cardboard sealed with brown tape, marked only by numbers. There were no distinguishing marks on the cases to indicate to the casual observer that they contained cigarettes. … See United States v. Melvin, 544 F.2d 767 (5th Cir.1977) (mail fraud in connection with interstate sale of cigarettes); United States v. Brewer, 528 F.2d 492 (4th Cir.1975) (same); United States v.

Atinuael Colato v. Immigration and Naturalization Service

531 F.2d 678 · Court of Appeals for the Second Circuit · Mar 9, 1976

Because we conclude that we are without jurisdiction in the circumstances present here to review the Board’s decision, we dismiss the petition. … Compare Giova v. Rosenberg, 379 U.S. 18 , 85 S.Ct. 156 , 13 L.Ed.2d 90 (1965) (denial of a motion to reopen deportation proceedings already terminated); Foti v. I. N.

Kaynard v. Local 282

576 F.2d 471 · Court of Appeals for the Second Circuit · May 23, 1978

KAYNARD, Regional Director of Region 29 of the National Labor Relations Board, for and on Behalf of the NATIONAL LABOR RELATIONS BOARD, Petitioner-Appellant, v. … In NLRB v.

Prestopnik v. Whelan

83 F. App'x 363 · Court of Appeals for the Second Circuit · Dec 8, 2003

Employees Union, Local 100 v. City of New York Dep’t of Parks & Recreation, 311 F.3d 534 , 544-46 (2d Cir. 2002). This claim is also without merit. … Ass’n v. Perry Local Educators’ Ass’n, 460 U.S. 37, 46 , 103 S.Ct. 948 , 74 L.Ed.2d 794 (1983), provided that exclusion is viewpoint neutral and reasonable. Hotel Employees, 311 F.3d at 545.

Doral Produce Corp., Plaintiff-Counter-Defendant-Appellee v. Paul Steinberg Assoc., Inc., Defendant-Counter-Claimant, Mark C.H. Mandell

347 F.3d 36 · Court of Appeals for the Second Circuit · Oct 15, 2003

Also highly persuasive on this question is a recent decision of the First Circuit, United States v. Browne, 318 F.3d 261 (1st Cir.2003) (Boudin, C.J.). … See United States v.

Shaheen Rehman v. Immigration and Naturalization Service

544 F.2d 71 · Court of Appeals for the Second Circuit · Oct 14, 1976

Gonzalez de Lara v. United States, supra at 1318-19, quoting Cruz-Martinez v. INS, supra at 1199. … Da Grossa v. Goodman, 72 Misc.2d 806 , 339 N.Y.S.2d 502, 505 (Sup.Ct.1972). . Deportation statutes are to be strictly construed against the INS. Barber v. Gonzales, 347 U.S. 637, 642 (1954); Lennon v.

Abrams v. Carrier Corp.

434 F.2d 1234 · Court of Appeals for the Second Circuit · Nov 4, 1970

National Labor Relations Board v. Midtown Service Co., 425 F.2d 665 , 2d Cir. 1970; National Labor Relations Board v. Swift and Co., 294 F.2d 285 (3d Cir. 1961); St. Louis Independent Packing Co. v. … As stated by Chief Judge Parker in National Labor Relations Board v.

Zhong Guang Sun v. United States Department of Justice

421 F.3d 105 · Court of Appeals for the Second Circuit · Aug 25, 2005

Similarly, in Vlaicu v. … Compare Pincay v.

Churchill v. Perini North River Associates

652 F.2d 255 · Court of Appeals for the Second Circuit · Jun 17, 1981

Because we believe that Sun Ship, Inc. has not undermined Fusco II, we *257 deny the petition for review and uphold the decision of the Benefits Review Board (Board). I. … Pfeiffer Co. v. Ford, 444 U.S. 69, 78, 79 , 100 S.Ct. 328, 335, 336 , 62 L.Ed.2d 225 . In Fusco v.

Regional Economic Community Action Program, Inc. v. City of Middletown

281 F.3d 333 · Court of Appeals for the Second Circuit · Feb 5, 2002

See Doe v. … V.

Wilson v. Great American Industries, Inc.

855 F.2d 987 · Court of Appeals for the Second Circuit · Aug 29, 1988

Gerstle v. Gamble-Skogmo, 478 F.2d at 1305 . The defendants’ reliance on Simon v. New Haven Board & Carton Co., Inc., 516 F.2d 303 (2d Cir.1975) to limit the plaintiffs’ recovery to out-of-pocket damages is misplaced. … Simon v. New Haven Board, 516 F.2d at 306 (citing Gerstle v. Gamble-Skogmo, 478 F.2d at 1303-06 ).

Wolin v. Port of New York Authority

392 F.2d 83 · Court of Appeals for the Second Circuit · Mar 1, 1968

Compare opinions by Justice Black in Adderley v. State of Florida, 385 U.S. 39 , 87 S.Ct. 242 , 17 L.Ed.2d 149 (1966) and Brown v. … See also Brown v. State of Louisiana, 383 U.S. 131 , 133 n. 1, 86 S.Ct. 719 , 15 L.Ed.2d 637 (1966).

Iouri v. Ashcroft

Court of Appeals for the Second Circuit · May 24, 2007

02-4992(L) Iouri v. … Rothfeld and Andrew Pincus, Mayer, Brown, Rowe & Maw LLP, Washington, D.C., for Petitioners. JOHN C.

David Rudykoff v. Kenneth S. Apfel, Commissioner of Social Security

193 F.3d 579 · Court of Appeals for the Second Circuit · Oct 8, 1999

See Dandridge v. Williams, 397 U.S. 471, 485 , 90 S.Ct. 1153 , 25 L.Ed.2d 491 (1970); Brown v. Bowen, 905 F.2d 632, 635 (2d Cir.1990). … In Das v.

Director, Office of Workers Compensation Programs v. General Dynamics Corp.

769 F.2d 66 · Court of Appeals for the Second Circuit · Jul 29, 1985

Amici argue that the Board should either have treated the case as a single injury case, see Lindsay v. … See Stancil v. Massey, 436 F.2d 274, 276-79 (D.C.Cir.1970).