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· 10/22/1992

Lardas v. Commissioner

Citations

  • 99 T.C. 490
  • 1992 U.S. Tax Ct. LEXIS 79
  • 99 T.C. No. 25

How courts have described this case

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

  • stating that ESOP trustees “are subject to exclusive federal duties to act solely in the interest of beneficiaries”
  • addressing tension between fiduciary du- ties under ERISA and state corporation law
  • first quoting Shaw v. Delta Air Lines, Inc., 463 U.S. 85, 96–97 (1983); and then quoting Gobeille v. Liberty Mut. Ins. Co., 577 U.S. 312, 319–20 (2016)

Source: CourtListener parenthetical corpus (CC0).

Judges: Halpern,Chabot,Cohen,Clapp,Swift,Jacobs,Wright,Parr,Wells,Ruwe,Whalen,Colvin,Beghe,Gerber

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

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.