§352

20 cases·1 followed·1 distinguished·1 questioned·17 cited—5% support

Statute Text — 26 U.S.C. §352

Statute text not available for this section.

20 Citing Cases

J.E. Ryckman, Petitioner 163 T.C. No. 3 · 2024

1 (2019). The United States ratified the Treaty with the expectation that it would be interpreted according to its terms. Sanchez-Llamas v. Oregon, 548 U.S. 331, 346 (2006) (citing 1 Restatement (Third) of Foreign Relations Law of the United States § 352(1) (Am. L. Inst. 1986)). By agreeing to assist Canada under these terms, the United States is bound in a matter of grace and comity. See Opati v. Republic of Sudan, 590 U.S. 418, 421 (2020). Further, the Treaty embodies those judgments that the

John C. Trimmer & Susan Trimmer, Petitioners · 2017

352(d) (2012 & Supp. I 2013)) (all using the phrase "against equity or good conscience"); see also 5 U.S.C. secs. 5584(a), 8346(b), 8470(b) (2012); 10 U.S.C. secs. 1442, 1453(b)(2) (2012); 37 U.S.C. secs. 303a(e), 373(b) (2012); 38 U.S.C. sec. 5302(a) and (b) (2012); Intelligence Authorization Act for Fiscal Year 1993, Pub. L. No. 102-496, sec

James K. & Patricia J. Goodchild, Petitioner · 2001

352.113 subdiv. 1, sec. 352.01 subdiv. 22 (2001). The statute defines total and permanent disability as the employee’s “inability to engage in any substantial gainful activity by reason of any medically determinable physical * * * impairment that has existed or is expected to continue for a period of at least one year.” Minn. Stat. sec. 352.01

William H. & Patricia Adair, Petitioner T.C. Memo. 1995-493 · 1995

352.309(b) (1995). The period during which such coverage is retained is deemed creditable service under any retirement system and service as an employee for health and life insurance purposes. 5 U.S.C. sec. 3582(a)(1) and (2). A transferee is also entitled to retain coverage, rights, and benefits for work-related injuries pursuant to chapter 8

Brown & Williamson v. FDA · Cir.

Linda Holt v. John Griffin 865 F.3d 417 · Cir.

Asjes v. Commissioner 74 T.C. 1005 · 1980

Martin v. Commissioner 90 T.C. 1078 · 1988

Rojas v. Commissioner 90 T.C. 1090 · 1988

Byrd v. Commissioner 87 T.C. 830 · 1986

Hugh Smith, Inc. v. Commissioner 8 T.C. 660 · 1947

Clarion Oil Co. v. Commissioner 1 T.C. 751 · 1943

ND State University v. United States · Cir.

United States v. Jon Frank 8 F.4th 320 · Cir.

Nat'l Railroad Passenger Corp. v. Julie Su 41 F.4th 1147 · Cir.

Nat'l Railroad Passenger Corp. v. Julie Su · Cir.

United States v. Howard I. Green Mary Green Roylan Finance Ernestine Woodmansee Howard I. Green Mary Green 201 F.3d 251 · Cir.

North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-Appellee 255 F.3d 599 · Cir.

United States v. Greebel 47 F.4th 65 · Cir.

United States v. Richard Marschall 82 F.4th 774 · Cir.