27 Cited authorities

  1. American Bankers Ins. Group v. U.S.

    408 F.3d 1328 (11th Cir. 2005)   Cited 327 times
    Holding doctrine not applicable to revenue ruling on long-distance phone calls in interpreting communications excise tax
  2. Elsner v. Uveges

    34 Cal.4th 915 (Cal. 2004)   Cited 274 times   7 Legal Analyses
    Finding enrolled bill reports prepared after a bill's passage instructive on matters of legislative intent
  3. Corn Products Co. v. Commissioner

    350 U.S. 46 (1955)   Cited 360 times   1 Legal Analyses
    Concluding that corn futures contracts in the hands of a corn refiner seeking to hedge itself against increases in corn prices are operational rather than capital assets
  4. Lockley v. Law Office of Cantrell, Green

    91 Cal.App.4th 875 (Cal. Ct. App. 2001)   Cited 168 times
    Holding with respect to court records; court may take judicial notice of existence of documents in court file, including the truth of results reached, but may not take notice of hearsay statements or allegations in affidavits or declarations "because such matters are reasonably subject to dispute and therefore require formal proof"
  5. Muskopf v. Corning Hospital Dist

    55 Cal.2d 211 (Cal. 1961)   Cited 396 times
    Striking down the general rule of state sovereign immunity
  6. Molitor v. Kaneland Com. Unit Dist

    18 Ill. 2d 11 (Ill. 1959)   Cited 400 times   1 Legal Analyses
    In Molitor v. Kaneland Community Unit District No. 302, 18 Ill.2d 11, 163 N.E.2d 89 (1959), the Illinois Supreme Court abolished tort immunity for school districts.
  7. Holytz v. Milwaukee

    17 Wis. 2d 26 (Wis. 1962)   Cited 284 times
    Abrogating the principle of governmental immunity from tort claims
  8. Officemax, Inc. v. U.S.

    428 F.3d 583 (6th Cir. 2005)   Cited 73 times
    Rejecting government's interpretation of a tax provision in part because it relied on an implausible understanding of long-distance telephone billing practices
  9. Souza v. Westlands Water Dist.

    135 Cal.App.4th 879 (Cal. Ct. App. 2006)   Cited 65 times
    Holding that a contract may provide a basis of liability for a defendant's violation of its terms only when the defendant has promised to abide by them
  10. Ste. Marie v. Riverside County Regional Park & Open-Space Dist.

    46 Cal.4th 282 (Cal. 2009)   Cited 53 times   1 Legal Analyses
    Relying on enrolled bill report to interpret a statute
  11. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 23,919 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
  12. Section 2671 - Definitions

    28 U.S.C. § 2671   Cited 9,311 times   6 Legal Analyses
    Defining "[e]mployee of the government" for purposes of the FTCA as "officers or employees of any federal agency "
  13. Section 452 - Matters permitting judicial notice

    Cal. Evid. Code § 452   Cited 7,865 times   1 Legal Analyses
    Permitting notice to be taken of the "[o]fficial acts of the . . . judicial departments . . . of any state of the United States"
  14. Section 459 - Duties of reviewing court

    Cal. Evid. Code § 459   Cited 4,158 times   1 Legal Analyses
    Reviewing court must notice matter noticed by trial court
  15. Section 153 - Definitions

    47 U.S.C. § 153   Cited 646 times   29 Legal Analyses
    Defining LECs as companies "engaged in the provision of telephone exchange service or exchange access," but not "engaged in the provision of commercial mobile service ... except to the extent that the Commission finds that such service should be included in the definition of such term"
  16. Section 454 - Consulting sources to determine propriety

    Cal. Evid. Code § 454   Cited 52 times

    (a) In determining the propriety of taking judicial notice of a matter, or the tenor thereof: (1) Any source of pertinent information, including the advice of persons learned in the subject matter, may be consulted or used, whether or not furnished by a party. (2) Exclusionary rules of evidence do not apply except for Section 352 and the rules of privilege. (b) Where the subject of judicial notice is the law of an organization of nations, a foreign nation, or a public entity in a foreign nation and

  17. Rule 8.252 - Judicial notice; findings and evidence on appeal

    Cal. R. 8.252   Cited 590 times

    (a)Judicial notice (1) To obtain judicial notice by a reviewing court under Evidence Code section 459, a party must serve and file a separate motion with a proposed order. (2) The motion must state: (A) Why the matter to be noticed is relevant to the appeal; (B) Whether the matter to be noticed was presented to the trial court and, if so, whether judicial notice was taken by that court; (C) If judicial notice of the matter was not taken by the trial court, why the matter is subject to judicial notice