International Ass'n of Machinists & Aerospace Workers v. Cablec Corp.

How courts have described this case

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

• holding that Director properly excluded alimony payment from the numerator of the fraction, as alimony was deductible in the other jurisdiction (New York)
• “The statutory scheme minimizes or avoids double taxation based on what is actually, not potentially, taxed.”

Source: CourtListener parenthetical corpus (CC0).