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· 9/16/1941

Commissioner of Internal Revenue v. Farmers Union Cooperative Exchange

Citations

  • 122 F.2d 718
  • 27 A.F.T.R. (P-H) 910
  • 1941 U.S. App. LEXIS 3052
  • 27 A.F.T.R. (RIA) 910

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that the burden is on the plaintiff to establish as a matter of law whether an official is a final policymaker
  • ruling that informal policy of harassing and intimidating jail staff members who exercise First Amendment rights to reveal wrongdoing by coworkers is attributable to county
  • holding that, for the municipality to be liable, the official must be responsible for making policy with respect to the challenged conduct
  • concluding that sheriff was the county’s final policy-maker and that such a finding “would suffice for the imposition of liability on the County”
  • holding that the question of whether an official is a final policymaker under state law is a question of law on which the plaintiff bears the burden of proof
  • holding that a municipality “cannot properly be held liable . . . unless the injury was inflicted by [its] lawmakers or by those whose edicts or acts may fairly be said to represent official policy.”

Source: CourtListener parenthetical corpus (CC0).

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.