Ruggere v. Commissioner

How courts have described this case

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

• stating that, for classifications involving neither a “fundamental interest [n]or a suspect classification[,] * * * the proper level for review is the rational-basis test--i.e., whether the classification bears a reasonable relationship to some legitimate Government purpose”

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• In Re Downing
  D. Maryland· 1996-05-21· cited 4×
• Sandra M. Conard v. Commissioner
  U.S. Tax Court· 2020-03-10

Cites

7 cases in this archive are cited by this case.

• Dandridge v. Williams
  Supreme Court· 1970-04-20· cited 3,777×
• Massachusetts Board of Retirement v. Murgia
  Supreme Court· 1976-06-25· cited 1,999×
• Vance v. Bradley
  Supreme Court· 1979-02-22· cited 1,449×
• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Haar v. Commissioner
  U.S. Tax Court· 1982-05-26· cited 57×
• Hamilton v. Commissioner
  U.S. Tax Court· 1977-07-26· cited 20×
• Jones v. Commissioner
  U.S. Tax Court· 1978-11-09· cited 7×