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Moritz V. Commissioner
''Charles E. Moritz v. Commissioner of Internal Revenue'', 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. Charles Moritz had claimed a tax deduction for the cost of a caregiver for his invalid mother and the Internal Revenue Service had denied the deduction. The law specifically allowed such a deduction, but only for women and formerly married men, which Moritz was not. The United States Tax Court agreed with the IRS's decision to deny the deduction, but on appeal the Tenth Circuit Court of Appeals overturned that decision, holding that the tax code conflicted with the Equal Protection Clause of the U.S. Constitution and extending the caregiver deduction to never-married men. Background Section 214 During the 1968 tax year, Section 214 of the Internal Revenue Code provided that c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Tenth Circuit
The United States Court of Appeals for the Tenth Circuit (in case citations, 10th Cir.) is a federal court with appellate jurisdiction over the district courts in the following districts: * District of Colorado * District of Kansas * District of New Mexico * Eastern District of Oklahoma * Northern District of Oklahoma * Western District of Oklahoma * District of Utah * District of Wyoming These districts were part of the Eighth Circuit until 1929. The court is composed of twelve active judges and is based at the Byron White U.S. Courthouse in Denver, Colorado. It is one of thirteen United States courts of appeals and has jurisdiction over 560,625 square miles, or roughly one seventh of the country's land mass. History Congress created a new judicial circuit in 1929 to accommodate the increased caseload in the federal courts. Between 1866 and 1912, twelve new states had entered the Union and been incorporated into the Eighth and Ninth Circuits. The Eighth Circuit e ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Martin D
Martin may refer to: Places * Martin City (other) * Martin County (other) * Martin Township (other) Antarctica * Martin Peninsula, Marie Byrd Land * Port Martin, Adelie Land * Point Martin, South Orkney Islands Australia * Martin, Western Australia * Martin Place, Sydney Caribbean * Martin, Saint-Jean-du-Sud, Haiti, a village in the Sud Department of Haiti Europe * Martin, Croatia, a village in Slavonia, Croatia * Martin, Slovakia, a city * Martín del Río, Aragón, Spain * Martin (Val Poschiavo), Switzerland England * Martin, Hampshire * Martin, Kent * Martin, East Lindsey, Lincolnshire, hamlet and former parish in East Lindsey district * Martin, North Kesteven, village and parish in Lincolnshire in North Kesteven district * Martin Hussingtree, Worcestershire * Martin Mere, a lake in Lancashire ** WWT Martin Mere, a wetland nature reserve that includes the lake and surrounding areas * Martin Mill, Kent North America Canada * Rural Municipality of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1972 In United States Case Law
Year 197 ( CXCVII) was a common year starting on Saturday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Magius and Rufinus (or, less frequently, year 950 ''Ab urbe condita''). The denomination 197 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * February 19 – Battle of Lugdunum: Emperor Septimius Severus defeats the self-proclaimed emperor Clodius Albinus at Lugdunum (modern Lyon). Albinus commits suicide; legionaries sack the town. * Septimius Severus returns to Rome and has about 30 of Albinus's supporters in the Senate executed. After his victory he declares himself the adopted son of the late Marcus Aurelius. * Septimius Severus forms new naval units, manning all the triremes in Italy with heavily armed troops for war in the East. His soldiers embark on an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
On The Basis Of Sex
''On the Basis of Sex'' is a 2018 American biographical legal drama film based on the life and early cases of Ruth Bader Ginsburg, who was the second woman to serve as an Associate Justice of the United States Supreme Court. Directed by Mimi Leder and written by Daniel Stiepleman (Ginsburg's real-life nephew), it stars Felicity Jones as Ginsburg. Armie Hammer, Justin Theroux, Jack Reynor, Cailee Spaeny, Sam Waterston, and Kathy Bates feature in supporting roles. The film had its world premiere at the AFI Fest on November 8, 2018, and was theatrically released in the United States on December 25, 2018, by Focus Features. ''On the Basis of Sex'' received generally favorable reviews from critics, who praised Jones' performance, the film's intricacy and its pacing at a dramatic level. Other critics felt the biopic was predictable, over-packaged and hagiographic. Made on a $20 million budget, ''On the Basis of Sex'' grossed $38.8 million at the box office. Plot In 1956, Ruth Bader ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Associate Justice Of The Supreme Court Of The United States
An associate justice of the Supreme Court of the United States is any member of the Supreme Court of the United States other than the chief justice of the United States. The number of associate justices is eight, as set by the Judiciary Act of 1869. Appointments Clause, Article II, Section 2, Clause 2 of the Constitution of the United States grants plenary power to the President of the United States, president to nominate, and with the advice and consent (confirmation) of the United States Senate, Senate, appoint justices to the Supreme Court. Article Three of the United States Constitution, Article III, Section 1 of the Constitution effectively grants life tenure to associate justices, and all other United States federal judge, federal judges, which ends only when a justice dies, retires, resigns, or is removed from office by Federal impeachment in the United States, impeachment. Each Supreme Court justice has a single vote in deciding the cases argued before it, and the chief j ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United States ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made certain", and comes from the opening line of such writs, which traditionally began with the Latin words "''Certiorari volumus''..." ("We wish to be made certain..."). Derived from the English common law, ''certiorari'' is prevalent in countries utilising, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20th cen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Separability Clause
In law, severability (sometimes known as salvatorius, from Latin) refers to a provision in a contract or piece of legislation which states that if some of the terms are held to be illegal or otherwise unenforceable, the remainder should still apply. Sometimes, severability clauses will state that some provisions to the contract are so essential to the contract's purpose that if they are illegal or unenforceable, the contract as a whole will be voided. However, in many legal jurisdictions, a severability clause will not be applied if it changes the fundamental nature of the contract, and that instead the contract will be void; thus, often this is not explicitly stated in the severability clause. Sample clause If a provision of this Agreement is or becomes illegal, invalid or unenforceable in any jurisdiction, that shall not affect: #the validity or enforceability in that jurisdiction of any other provision of this Agreement; or #the validity or enforceability in other jurisdictions ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Reed V
Reed or Reeds may refer to: Science, technology, biology, and medicine * Reed bird (other) * Reed pen, writing implement in use since ancient times * Reed (plant), one of several tall, grass-like wetland plants of the order Poales * Reed reaction, in chemistry * Reed receiver, an outdated form of multi-channel signal decoding * Reed relay, one or more reed switches controlled by an electromagnet * Reed switch, an electrical switch operated by an applied magnetic field * Reed valve, restricts the flow of fluids to a single direction * Reed (weaving), a comb like tool for beating the weft when weaving * Reed's law, describes the utility of large networks, particularly social networks * Reed–Solomon error correction, a systematic way of building codes that can be used to detect and correct multiple random symbol errors * Reed–Sternberg cell, related to Hodgkin's disease Organizations * Reed (company), offering employment-related services (UK) * Reed and Stem, former ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stipulation
In United States law, a stipulation is a formal legal acknowledgment and agreement made between opposing parties before a pending hearing or trial. For example, both parties might stipulate to certain facts and so not have to argue them in court. After the stipulation is entered into, it is presented to the judge. The term can also refer to a special rule in a professional wrestling match, which can force the loser to do something (such as retire) or to any other change to the basic rules of the match type. The word is derived from the Latin word ''stipula'' "straw." The Ancient Roman In modern historiography, ancient Rome refers to Roman civilisation from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom (753–509 BC ... custom was that the negotiating parties, upon reaching an agreement, broke a straw as a sign of their mutual agreement and wrote down the agreement's ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fourteenth Amendment To The United States Constitution
The Fourteenth Amendment (Amendment XIV) to the United States Constitution was adopted on July 9, 1868, as one of the Reconstruction Amendments. Often considered as one of the most consequential amendments, it addresses citizenship rights and equal protection under the law and was proposed in response to issues related to former slaves following the American Civil War. The amendment was bitterly contested, particularly by the states of the defeated Confederacy, which were forced to ratify it in order to regain representation in Congress. The amendment, particularly its first section, is one of the most litigated parts of the Constitution, forming the basis for landmark Supreme Court decisions such as ''Brown v. Board of Education'' (1954) regarding racial segregation, ''Roe v. Wade'' (1973) regarding abortion ( overturned in 2022), ''Bush v. Gore'' (2000) regarding the 2000 presidential election, and ''Obergefell v. Hodges'' (2015) regarding same-sex marriage. The amendment ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Civil Liberties Union
The American Civil Liberties Union (ACLU) is a nonprofit organization founded in 1920 "to defend and preserve the individual rights and liberties guaranteed to every person in this country by the Constitution and laws of the United States". The ACLU works through litigation and lobbying, and has over 1,800,000 members as of July 2018, with an annual budget of over $300 million. Affiliates of the ACLU are active in all 50 states, the District of Columbia, and Puerto Rico. The ACLU provides legal assistance in cases where it considers civil liberties to be at risk. Legal support from the ACLU can take the form of direct legal representation or preparation of '' amicus curiae'' briefs expressing legal arguments when another law firm is already providing representation. In addition to representing persons and organizations in lawsuits, the ACLU lobbies for policy positions that have been established by its board of directors. Current positions of the ACLU include opposing the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
