Skip to main content
· 6/24/1974

Shaheen v. Commissioner

Citations

  • 62 T.C. 359
  • 1974 U.S. Tax Ct. LEXIS 88
  • 62 T.C. No. 43

How courts have described this case

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

  • noting that “regular rate of pay . . . account[s] for . . . hourly 18 wages”
  • noting that the term “regular rate of pay” under California Labor Code § 510(a) 18 “account[s] for not only hourly wages but also other nondiscretionary payments for work 19 performed by the employee”
  • “[C]anons of construction . . . will not be applied so as to defeat the underlying legislative intent otherwise determined.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Dawson

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.