· 8/6/1981
Gladstone Foundation v. Commissioner
Citations
- 77 T.C. 221
- 1981 U.S. Tax Ct. LEXIS 86
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- observing that because the disability analysis for children is not work-focused, officials instead ask “whether the child's limitations meet one of the many listed categories of disability or are functionally equivalent to one of them”
- finding application of new Listings to pending claims not impermissibly retroactive in part because “[r]ights under a statute may be said to vest on the date of a judicial decision”
- “[W]e have held that amendments to changes in the rules for disability benefits may be applied to pending cases.”
- “The ALJ was entitled to credit the views of the special-education teacher, who knew N.A.M. well and had a good grasp of gradations among children with intellectual shortcomings.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Dawson,Cantrel,Hall,Simpson,Tannenwald,Fay,Goffe,Featherston,Parker,Chabot,Parker
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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