Sheaffer v. Commissioner

How courts have described this case

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

• rejecting as defense claim that union had agreed not to collect a payment called for by the agreement
• determining that an employer who promised to abide by but refused to sign a collective bargaining agreement adopted the agreement when it paid the union scale, turned over dues under a checkoff system, negotiated grievances and made some pension and welfare contributions
• noting that the company did not implead the union
• granting summary judgment to trustee of funds on claim that employer breached adopted agreement; noting, among other things, that employer \paid the union scale . . . and paid (some) pension and welfare contributions\

Source: CourtListener parenthetical corpus (CC0).