Under the 1939 Code this item was permitted to survive a tax-free reorganization in the Stanton Brewery case, but only over the dissent of Judge Learned Hand, who wrote the majority opinion in the Sansome case, a leading case requiring carryover of earnings and profits in a non-taxable reorganization.

In 1957 Nixon delivered a significant opinion that a majority of Senators had the power to adopt new rules at the beginning of each new Congress, and that any rules laid down by previous Congresses were not binding.

Armed with the Nixon opinion, the Senate liberals rounded up their slim majority and prepared to choke off debate on the filibuster battle this week.

However, in drafting opinions, the Chief Justice enjoys additional influence in case disposition if in the majority through his power to assign who writes the opinion.

However, since the contras failed to win widespread popular support or military victories within Nicaragua, since opinion polls indicated that a majority of the U. S. public was not supportive of the contras, since the Reagan administration lost much of its support regarding its contra policy within Congress after disclosure of CIA mining of Nicaraguan ports, and since a report of the Bureau of Intelligence and Research commissioned by the State Department found Reagan's allegations about Soviet influence in Nicaragua " exaggerated ", Congress cut off all funds for the contras in 1985 by the third Boland Amendment.

This calculation depends on a number of variables, such as its performance in opinion polls and the size of its majority.

When the Court renders its decision, it will generally do so in a single majority opinion and one or more dissenting opinions.

The majority opinion constitutes binding precedent on all lower courts ; when faced with very similar facts, they are bound to apply the same reasoning or face reversal of their decision by a higher court.

Washington's strong support mobilized public opinion and proved decisive in securing ratification in the Senate by the necessary two-thirds majority.

Despite the majority opinion that Luke was a gentile writing to other gentiles, a few authors have challenged this view.

A Lebanese public opinion poll taken in August 2006 shows that most of the Shia did not believe that Hezbollah should disarm after the 2006 Lebanon war, while the majority of Sunni, Druze and Christians believed that they should.

He explained why he did not accept the opinion of the majority report of the commission ( 1968, # 6 ).

In writing the majority opinion, Franklin said, " This fellow Mesmer is not flowing anything from his hands that I can see.

However, it was universally known as the Berlin Wall and the majority opinion was that its primary purpose was to keep East German citizens from escaping to the West.

" In so doing, he did not merely denigrate the opinion of the majority but also of those who had influence or power as well.

The liberalizing responsum, adopted as a majority opinion by 13 of 25 votes, was authored by Rabbis Elliot N. Dorff, Daniel Nevins, and Avram Reisner.

A responsum by Rabbi Joel Roth, adopted as a majority opinion by 13 votes, reaffirmed a general complete prohibition on homosexual conduct.

This opposition must be put in context with the second option offered by the majority opinion, which allowed that the defendant had the option of remaining silent, saying: " Had he wanted to remain silent, he could have said nothing in response or unambiguously invoked his Miranda rights, ending the interrogation ".

( However, pursuant to the majority opinion in United States v. Patane, physical evidence obtained as a result of pre-Miranda statements may still be admitted.

Executive power is vested in the cabinet led by the prime minister ; the Malaysian constitution stipulates that the prime minister must be a member of the lower house of parliament who, in the opinion of the Yang di-Pertuan Agong, commands a majority in parliament.

Executive power is vested in the cabinet led by the prime minister ; the Malaysian constitution stipulates that the prime minister must be a member of the Lower House of parliament who, in the opinion of the Yang di-Pertuan Agong ( YDPA ), commands a majority in parliament.

In the run-up to the election, held on 9 April 1992, most opinion polls had suggested that the election would end in a hung parliament or a narrow Labour majority.

While only the majority opinion is considered precedential, an outvoted judge can still publish a dissenting opinion.

" Still, the House of Lords has remained reluctant to overrule itself in some cases ; in R v Kansal ( 2002 ), the majority of House members adopted the opinion that R v Lambert had been wrongly decided and agreed to depart from their earlier decision.

The main reason for the lack of support for these efforts was that the vast majority of Creoles, especially the plantation owners, rejected any kind of separatism, considering Spain's power essential to the maintenance of slavery.

It may be rejected out right by an absolute majority of MEPs.

The Italian Eritreans strongly rejected the Ethiopian annexation of Eritrea after the war: the Party of Shara Italy was established in Asmara in July 1947 and the majority of the members were former Italian soldiers with many Eritrean Ascari ( the organization was even backed up by the government of Italy ).

Marinetti rejected conventional democracy for based on majority rule and egalitarianism while promoting a new form of democracy, that he described in his work " The Futurist Conception of Democracy " as the following: " We are therefore able to give the directions to create and to dismantle to numbers, to quantity, to the mass, for with us number, quantity and mass will never be — as they are in Germany and Russia — the number, quantity and mass of mediocre men, incapable and indecisive ".

During the whole interwar period, the British, appealing to the terms of the Mandate, rejected the principle of majority rule or any other measure that would give the Arab majority control over the government of Palestine.

The majority Persians rejected the Afghan regime as usurping.

Mainly because of its prohibition of all forms of artificial contraception, the encyclical was controversial, as it rejected the majority report on the subject, embracing a minority report maintaining the status quo, and Paul VI did not issue any additional encyclicals in the remaining ten years of his pontificate.

The initial bid was rejected by the ICI board and the majority of shareholders.

* Repudiation of absolute beneficial title of all lands: The majority in Mabo also rejected the proposition that immediately upon the acquisition of sovereignty, absolute beneficial ownership of all the lands of the Colony vested in the Crown.

The majority rejected the traditional feudal development of the doctrine of tenure as inappropriate for Australia, and rather saw that upon acquisition of sovereignty the Crown acquired not an absolute but a radical title, and that title would be subject to native title rights where those rights had not been validly extinguished.

Today, this theory is rejected by the majority of Polish historians, who consider the name Mieczysław to have been invented by Długosz to explain the origin of the name Mieszko.

An independence referendum was held the following year, but was rejected by a large majority.

The theories and conclusions behind all of these examples are currently rejected or disregarded by the majority of scientists.

Jean-Marie Le Pen, however, was widely recognized as a controversial nationalist candidate, and in the second round a vast majority of the voters rejected him:

Antonin Artaud, an early Surrealist, rejected the majority of Western theatre as a perversion of its original intent, which he felt should be a mystical, metaphysical experience.

Sabellianism has been rejected by the majority of Christian churches in favour of Trinitarianism, which was eventually defined as three distinct, co-equal, co-eternal persons by the Athanasian Creed late in the fourth century.

However, the distinction between Daojia and Daojiao is rejected by the majority of modern scholars ( at least in Japan and the West ).

Writing for the majority, Justice Rehnquist rejected the appellants argument for the common law's protection of property against trespass, writing that such an interpretation would " represent a return to the era of Lochner v. New York,, when common-law rights were also found immune from revision ... would freeze the common law as it has been constructed by courts, perhaps at its 19th-century state of development.

Although a few towns with New York land titles, notably Brattleboro on the Connecticut River, supported the change, the vast majority of the settlers in the sparsely populated frontier region rejected the authority of New York.

As a consequence, the majority of submitted articles are rejected without review.

However, the Constitutional Chamber of the Supreme Court rejected the referendum stating that " The rights of minorities that arise from anti-majoritarian claims can not be subjected to a referendum process which the majority imposes ".

The vast majority of possible codes are rejected by the software.

The majority of the Armenian, Syrian, Coptic, and Ethiopian Christians rejected the Chalcedonian definition, and are now known collectively as the Oriental Orthodox churches.

Some senators wanted to reduce it to a simple majority ( 51 out of 100 ) but this was rejected, as it would greatly diminish the ability of the minority to check the majority.