Rodriguez v. Seamans

Rodriguez v. Seamans, Secretary of the Air Force

Rodriguez v. Seamans, 409 U.S. 1094 (1972)

Court: Supreme Court of the United States
Decided: December 21, 1972
Docket: No. 72-457
Citations: 409 U.S. 109493 S. Ct. 70434 L. Ed. 2d 6781972 U.S. LEXIS 170

Cited by 102 4 descriptions by later courts

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

C. A. D. C. Cir. Certiorari dismissed under Rule 60 of the Rules of this Court.

How later courts describe this case

Explanatory parentheticals written by citing courts — 4 in all; the most informative distinct ones are shown.

(presuming General Assembly’s familiarity with tax commissioner’s definition of “net gain” and with federal regulations and practice in area of income tax)

Comm'n on Human Rights & Opportunities v. Sullivan Associates, 739 A.2d 238 (Conn. 1999)
(upholding tax on investment income from dividends but striking down exemption for unmarried widowed women)

D.A. Pincus & Co. v. Meehan, 670 A.2d 1278 (Conn. 1996)
(action for a declaratory judgment concerning the construction and the constitutionality of a statute imposing a tax on dividends and capital gains)

Pace Motor Lines, Inc. v. Biagiarelli, No. 318117s (Jun. 24, 1996), 1996 Conn. Super. Ct. 4937 (1996)
(upholding constitutionality of § 9-12-12)

Oaks v. Dist. Court of State of RI, 631 F. Supp. 538 (D.R.I. 1986)

Cited by 102 cases

View all citing references →

Relies on it most ⓘ

Plasse v. Commissioner of Revenue Services858 A.2d 919 (Conn. Super. Ct. 2003)
Frazier v. Manson410 A.2d 475 (Conn. 1979)
Caulfield v. Noble420 A.2d 1160 (Conn. 1979)
United Illuminating Co. v. City of New Haven427 A.2d 830 (Conn. 1980)
Yaeger v. Dubno449 A.2d 144 (Conn. 1982)
Gunther v. Dubno487 A.2d 1080 (Conn. 1985)

Most recent

State v. Long847 A.2d 862 (Conn. 2004)
Plasse v. Commissioner of Revenue Services858 A.2d 919 (Conn. Super. Ct. 2003)
Morel v. Commissioner of Public Health811 A.2d 1256 (Conn. 2002)
Ramos v. Town of Vernon761 A.2d 705 (Conn. 2000) · Concurrence
Berkley v. Gavin756 A.2d 248 (Conn. 2000)
Commission on Human Rights & Opportunities v. Sullivan Associates739 A.2d 238 (Conn. 1999)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

No citations to other opinions in this database were found.

`/`	Focus the search box
`j` `k`	Next / previous result
`Enter`	Open the selected result
`x`	Add / remove the selected result from the download list
`n` `p`	Next / previous search term in a case
`c`	Copy the citation of the current case
`+` `−`	Larger / smaller reading text
`?`	Show this list