Legal Opinion

Haynes v. United States

Supreme Court of the United States

Decided April 1, 1957No. 257PublishedCited by 55 opinions

1Opinion of the CourtJustice Black

In 1949, the petitioner, Gordon P. Haynes, became sick and unable to work while employed by the Southern Bell Telephone and Telegraph Company. At that time the company had in effect a comprehensive “Plan for Employees’ Pensions, Disability Benefits and Death Benefits.” This plan had been in force since 1913 when it was adopted by Southern Bell and other companies in the American Telephone and Telegraph Company system. A written copy of the plan, which was prepared much like an insurance policy, was given every person upon his initial employment by the company. Among other things, the plan…

2Cases cited3 opinions

  1. Helvering v. Le GierseSupreme Court of the United States · 1941
  2. Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
  3. United States v. Gordon P. Haynes and Essie M. HaynesCourt of Appeals for the Fifth Circuit · 1956

3Cited by55 opinions

  1. Rudloff v. Louisiana Health Services & Indem. Co.Supreme Court of Louisiana · 1980
  2. Carnation Co. v. CommissionerUnited States Tax Court · 1978
  3. Huddell v. LevinDistrict Court, D. New Jersey · 1975
  4. Lang v. CommissionerUnited States Tax Court · 1963
  5. Allied Fidelity Corp. v. CommissionerUnited States Tax Court · 1976

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