Legal Opinion

Lawrence Cabais v. Roscoe Egger, Commissioner of the Internal Revenue Service

Court of Appeals for the D.C. Circuit

Decided September 23, 1982No. 81-2258 to 81-2260 and 81-2264PublishedCited by 92 opinions

1Opinion of the Court

SWYGERT, Senior Circuit Judge.

These consolidated appeals involve the pension offset provision of the Federal Unemployment Tax Act (“the Federal Act”' or “FUTA”), 26 U.S.C. §§ 3301 et seq. The plaintiffs, Lawrence Cabais, et al., are individuals who allege injury resulting from the pension offset provisions. The plaintiffs, International Union, United Automobile Aerospace and Agricultural Implement Workers of America, UAW, et al, are unions and associations representing in these cases retired persons whose memberships are allegedly injured by the same offset provision. (The plaintiffs will be…

2Cases cited18 opinions

  1. Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
  2. Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1978
  3. Richard A. Batterton, Secretary of Employment & Social Services of the State of Maryland v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the D.C. Circuit · 1980
  4. Richard Pickus v. United States Board of ParoleCourt of Appeals for the D.C. Circuit · 1974
  5. Texaco, Inc. v. Federal Power CommissionCourt of Appeals for the Third Circuit · 1969

13 more not listed; retrieve them via the Exa API.

3Cited by92 opinions

  1. American Hospital Association v. Otis R. Bowen, Secretary, H.H.S.Court of Appeals for the D.C. Circuit · 1987
  2. Perdue v. Crocker National BankCalifornia Supreme Court · 1985
  3. National Wildlife Federation v. Donald P. Hodel, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1988
  4. Alcaraz v. BlockCourt of Appeals for the Ninth Circuit · 1984
  5. National Family Planning and Reproductive Health Association, Inc. v. Louis W. Sullivan, M.D., Secretary, U.S. Department of Health and Human ServicesCourt of Appeals for the D.C. Circuit · 1992

87 more not listed; retrieve them via the Exa API.

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