No. 78-1087. Argued December 7, 1978. Decided March 8, 1979. John Haworth, High Point, N.C. (Haworth, Riggs, Kuhn, Haworth Miller, High Point, N.C., on brief), for petitioner. Arnold B. Podgorsky, N.L.R.B., Washington, D.C. (John S. Irving, Gen. Counsel, John E. Higgins, Jr., Deputy Gen. Counsel, Carl L. Taylor, Associate Gen. Counsel, Elliott Moore, Deputy Associate Gen. Counsel, John H. Ferguson, N.L.R.B., Washington, D.C., on brief), for respondent. Petition for review of order from the National
No. 77-1613. July 12, 1978. Rehearing Denied September 5, 1978. Ralph M. Segura, Walnut Creek, Cal., for petitioner. Paul J. Spielberg (argued), Elliott Moore, Washington, D.C., for respondent. Petition to Review Final Order of the National Labor Relations Board and Cross-Application for Enforcement of an Order of the National Labor Relations Board. Before SNEED and TANG, Circuit Judges, and ORRICK, District Judge. Honorable William H. Orrick, United States District Judge for the Northern District
No. 72-1115. Submitted November 13, 1972. Decided February 20, 1973. Rehearing and Rehearing En Banc Denied March 15, 1973. Jonathan Axelrod, Atty., N.L.R.B., Washington, D.C., for petitioner. John A. McGuinn, Washington, D.C., for respondent. Petition for review from the National Labor Relations Board. Before GIBSON and LAY, Circuit Judges, and DURFEE, Court of Claims Judge. United States Court of Claims Judge sitting by designation. GIBSON, Circuit Judge. The National Labor Relations Board seeks
(a) Inclusion Subject to subsection (b), there shall be included in the gross income of a beneficiary to whom an amount specified in section 661(a) is paid, credited, or required to be distributed (by an estate or trust described in section 661), the sum of the following amounts: (1) Amounts required to be distributed currently The amount of income for the taxable year required to be distributed currently to such beneficiary, whether distributed or not. If the amount of income required to be distributed