· 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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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