22 U.S.C. § 1148
Section 1148 · 1148 to 1151. Repealed. Pub. L. 96465, title II, 2205(1), Oct. 17, 1980, 94 Stat. 2159
Applied in 14 court decisions — leading case Stratton v. Commissioner (1971)
Most recently applied in Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal Revenue (January 1981)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section 1148, acts Aug. 13, 1946, ch. 957, title IX, 933, 60 Stat. 1028; Aug. 26, 1954, ch. 937, title V, 544(e), as added July 18, 1956, ch. 627, 11(a), 70 Stat. 563; Aug. 14, 1957, Pub. L. 85–141, § 11(b)(1), 71 Stat. 365; Sept. 4, 1961, Pub. L. 87–195, pt. IV, 708(4), 75 Stat. 464, related to return of personnel on leaves of absence to United States, its territories and possessions. Section 1149, act Aug. 13, 1946, ch. 957, title IX, 934, 60 Stat. 1028, related to leaves of absence of Reserve officers assigned to the Foreign Service. Section 1150, act Aug. 13, 1946, ch. 957, title IX, 935, 60 Stat. 1029, related to transfers of leaves of absence. Section 1151, act Aug. 13, 1946, ch. 957, title IX, 936, as added July 28, 1956, ch. 770, 17, 70 Stat. 708, related to application of Annual and Sick Leave Act of 1951.