§Why CasetextPricing

Dragovich et al v. United States Department of the Treasury et al

REPLY

40 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 255,203 times   280 Legal Analyses
    Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable

  2. Village of Willowbrook v. Olech

    528 U.S. 562 (2000)   Cited 6,416 times   12 Legal Analyses
    Holding that a class of one could challenge different treatment under the Equal Protection Clause where treatment was alleged to be "irrational and wholly arbitrary"

  3. Hernandez v. New York

    500 U.S. 352 (1991)   Cited 3,875 times   17 Legal Analyses
    Holding that evaluation of a prosecutor's credibility "lies `peculiarly within a trial judge's province'"

  4. Washington v. Glucksberg

    521 U.S. 702 (1997)   Cited 2,652 times   4 Legal Analyses
    Holding that there is no fundamental right to physician-assisted suicide

  5. Heller v. Doe

    509 U.S. 312 (1993)   Cited 2,348 times   1 Legal Analyses
    Holding that courts must accept a legislature's generalizations under rational basis review "even when there is an imperfect fit between means and ends" or where the classification "is not made with mathematical nicety"

  6. Arlington Heights v. Metropolitan Housing Corp.

    429 U.S. 252 (1977)   Cited 4,311 times   8 Legal Analyses
    Holding that plaintiffs need show only that "a discriminatory purpose has been a motivating factor in the decision," because, after all, "[r]arely can it be said that a legislature or administrative body operating under a broad mandate made a decision motivated solely by a single concern, or even that a particular purpose was the ‘dominant’ or ‘primary’ one."

  7. Lawrence v. Texas

    539 U.S. 558 (2003)   Cited 1,154 times   33 Legal Analyses
    Holding statute that criminalizes two persons of same sex engaging in intimate sexual conduct unconstitutional under the Fourteenth Amendment

  8. Washington v. Davis

    426 U.S. 229 (1976)   Cited 3,285 times   3 Legal Analyses
    Holding that disparate impact without evidence of discriminatory intent does not violate the Equal Protection Clause

  9. San Antonio School District v. Rodriguez

    411 U.S. 1 (1973)   Cited 3,096 times   3 Legal Analyses
    Holding that classifications on the basis of geography are not suspect

  10. Wayte v. United States

    470 U.S. 598 (1985)   Cited 1,700 times   3 Legal Analyses
    Holding that to prevail on an equal protection claim a plaintiff must show "discriminatory effect" and "discriminatory purpose"

  11. Section 170 - Charitable, etc., contributions and gifts

    26 U.S.C. § 170   Cited 1,302 times   100 Legal Analyses
    In § 170 and § 501(c)(3), Congress has identified categories of traditionally exempt institutions and has specified certain additional requirements for tax exemption.

  12. Section 152 - Dependent defined

    26 U.S.C. § 152   Cited 815 times   14 Legal Analyses
    Defining the word "dependent" for tax code purposes as " a qualifying child, or a qualifying relative" who meets certain statutory criteria

  13. Section 151 - Allowance of deductions for personal exemptions

    26 U.S.C. § 151   Cited 606 times   5 Legal Analyses
    Allowing deductions for dependents

  14. Section 2 - Definitions and special rules

    26 U.S.C. § 2   Cited 498 times   3 Legal Analyses
    In section 2, block 1 of the form, he indicated that he did not determine financial policy for Urgent Care, that he did not authorize payments of bills or creditors, and that he did not authorize payroll.

  15. Section 529 - Qualified tuition programs

    26 U.S.C. § 529   Cited 127 times   12 Legal Analyses
    Establishing tax-free educational accounts for college expenses

  16. Section 51 - Amount of credit

    26 U.S.C. § 51   Cited 115 times   8 Legal Analyses

    (a) Determination of amount For purposes of section 38, the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40 percent of the qualified first-year wages for such year. (b) Qualified wages defined For purposes of this subpart- (1) In general The term "qualified wages" means the wages paid or incurred by the employer during the taxable year to individuals who are members of a targeted group. (2) Qualified first-year wages The term "qualified

  17. Section 7702B - Treatment of qualified long-term care insurance

    26 U.S.C. § 7702B   Cited 22 times   1 Legal Analyses
    Defining “qualified long-term care services”

  18. Section 122A.200 - Rights and duties of domestic partners, former domestic partners and surviving domestic partners

    Nev. Rev. Stat. § 122A.200   Cited 6 times
    Granting the same rights, protections, and benefits to domestic partners as are granted to spouses, except where otherwise provided by law.

  19. Section 122A.210 - Public and private employers not required to offer, and not prohibited from offering, health care benefits to or for domestic partner of officer or employee

    Nev. Rev. Stat. § 122A.210

    1. The provisions of this chapter do not require a public or private employer in this State to provide health care benefits to or for the domestic partner of an officer or employee. 2. Subsection 1 does not prohibit any public or private employer from voluntarily providing health care benefits to or for the domestic partner of an officer or employee upon such terms and conditions as the affected parties may deem appropriate. NRS 122A.210 Added to NRS by 2009, 2186 Added to NRS by 2009, 2186