38050_TOA_IRS_Practice_and_Procedure_Rel. #4

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Table of Authorities

(References are to pages.)

CASES

3M Co. v. Browner

2-37

A

Abbate v. United States

13-194, 13-195

ABC Rentals of San Antonio, Inc. v. Comm’r

17-56

Abel v. United States

12-121

Abelein v. Comm’r

10-128, 16-130

ABFA Trust v. Comm’r

15-13

ABKCO Indus., Inc. v. Comm’r

8-31, 8-32

Ables v. Comm’r

15-10

Aboody, In re

10-37

Abu-Awad v. United States

16-39

Acar v. United States

1-30

ACM P’ship v. Comm’r

7-119, 12-143

Acme Steel Co. v. Comm’r

15-78

Action Emp’t Res., Inc. v. United States

16-129

AD Global Fund, LLC v. United States

9-47

Adair v. Comm’r

12-98, 12-99, 12-101

Adams v. Comm’r

15-106, 16-105, 16-109

Addressograph-Multigraph Corp. v. United States

15-168

Adler & Drobny Ltd. v. United States

12-208

Adolfo Sandor Montero v. Comm’r

12-116

Adorno Asset Mgmt. Trust v. Comm’r

15-14

Adorno Bus. Co. v. Comm’r

15-14

Advantage Title Agency, Inc. v. Karl

16-19

Affiliated Equip. Leasing II v. Comm’r

9-21

Agrilectric Power Partners, Ltd. v. Gen. Elec. Co.

10-19

AGS Computers v. IRS

5-20

Aguirre v. Comm’r

16-107

A.H. Karpe v. United States

8-52

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Ahmaogak v. Comm’r

6-68

Air Disaster at Lockerbie Scotland, In re

13-99

A.J. Crowhurst & Sons, Inc. v. Comm’r

4-32, 7-59

12-33

16-116

10-117

9-41, 15-153

Alexander v. Thornburgh

13-65, 13-74, 13-81, 13-85

Alexander Molosh

4-44, 15-12

Alexander Proud Foot Co. v. United States

4-84

Alioto v. Comm’r

10-110

All Cmty. Walk In Clinic v. Comm’r

15-102

Alldread v. City of Grenada

6-85

Allen v. Comm’r

6-51, 8-12, 12-55, 17-6, 17-56

Allen v. McCurry

10-18

Allen v. United States

15-200

Alpha I, LP ex rel. Sands v. United States

9-22

Alphin v. United States

11-12, 11-13, 11-38

Alt v. Comm’r

10-92, 10-93, 10-94, 10-95

Alvarez v. Comm’r

16-39

Alyeska Pipeline Serv. Co. v. Wilderness Socy.

17-23

Amador Equity, Inc. v. Virdell

16-17

Ambort v. United States

16-166

Ambur v. United States

17-22

AMCA Int’l Corp. v. Phipard

6-84

Am. Air Filter Co. v. Comm’r

12-107

Am. Boat Co. LLC v. United States

12-82

Am. Bridge Prods., Inc., In re

10-8

Am. Equitable Assurance Co. v. Helvering

6-53, 10-7

Am. Inv. Fin. v. United States

16-47

Am. Radiator & Standard Sanitary Corp. v. United States

15-182

Amgen, Inc. v. Hoechst Marion Roussel, Inc.

6-86

Amoco Prod. Co. v. United States

4-85

Amos v. Comm’r

13-32

AMRB Associates v. Comm’r

9-20

AmSouth Bank v. Pace Mortg. & Inv. Co.

16-17

Amwest Sur. Ins. Co. v. United States

16-65

Anastasoff v. United States

15-172, 17-57

Andantech LLC v. Comm’r

6-51, 9-47

Anderson v. Comm’r

16-118

Anderson v. United States

8-9, 11-63, 12-121, 15-172, 17-25

Andre v. Comm’r

16-85, 16-87

Andrews v. Comm’r

1-31, 16-130

Angelus Milling Co. v. Comm’r

15-166

Angle v. United States

15-164

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Anthony v. United States

15-170

Antonides v. Comm’r

12-64

Aquilino v. United States

10-143

Aranda v. Comm’r

10-98, 10-143

Arberg v. Comm’r

15-99

Arch Eng’g Co. v. United States

15-188

Archer v. Comm’r

12-16, 12-55, 12-58

Arkwright Mutual Ins. Co. v. Nat’l Union Fire Ins. Co.

11-67

Armstrong v. Comm’r

10-6, 16-90, 16-96, 16-99

Arnaiz v. Comm’r

4-38

Arnold v. United States

15-201

Arthur Andersen v. IRS

5-23

ASA Investering P’ship v. Comm’r

7-119, 12-143

Ashley v. Comm’r

16-127

Aston v. Comm’r

6-15, 12-117

Attorney Gen. of U.S. v. Covington & Burling

6-81

August v. Comm’r

10-129

Aura Grimes Bales v. Comm’r

8-40

Austin v. Comm’r

15-23, 16-123

Auto Club of Mich. v. Comm’r

1-17

Avery v. Comm’r

12-96

Avon Prods., Inc. v. United States

4-71, 4-72

AWG Leasing Trust v. United States

12-81

Axe v. Comm’r

15-21

A-Z Optics, Inc. v. Comm’r

16-143

B

10-82

15-200

13-115

4-23, 4-32, 4-46, 7-59, 8-11, 8-20, 8-23, 10-41, 12-102

Bail Bonds by Marvin Nelson Inc. v. Comm’r

15-110

16-109

17-20

6-79, 11-63

12-53

Baker v. Gen. Motors Corp.

10-18

Baker v. United States

16-127

Bakersfield Energy Partners v. Comm’r

6-50, 8-24, 9-46

Balanced Fin. Mgmt., Inc. v. United States

17-36

Balice v. Comm’r

16-28, 16-84

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Ball v. Comm’r

16-130

Ballard v. Comm’r

15-55, 15-56, 15-58, 15-60

Balot v. Comm’r

13-115

Balt. City Dep’t of Soc. Servs. v. Bouknight

11-73

Balzer v. United States

10-48, 10-52

Banat v. Comm’r

6-63, 6-66, 6-67, 15-43

Banderas v. Comm’r

15-33

Banis v. Comm’r

16-115

Banks v. United States

13-28

Baptiste v. Comm’r

10-19, 10-20

Baral v. United States

15-172

Baranowicz v. Comm’r

10-102, 15-92

Barbados #6 Ltd. v. Comm’r

9-36, 9-38

Barber v. United States

15-158, 15-166

Barbour v. Comm’r

17-37

Barcott v. United States

13-29

Barker v. United States

15-187

Barkley v. Comm’r

15-207

Barley v. United States

16-131

Barmes v. Comm’r

13-108, 15-132

Barnes v. Comm’r

12-54, 16-130

Barnes v. United States

9-21, 9-47, 11-43

Barnett v. IRS

10-34, 10-35, 10-39

Barnett v. United States

16-14

Barnhill v. Comm’r

10-114

Barquero v. United States

11-26, 11-36

10-84, 10-86

10-128

15-43

13-194, 13-195

10-110, 10-146, 15-32

Barton v. United States

10-31

Bartschi v. Comm’r

12-117

Basile v. Comm’r

15-100

Bates v. Comm’r

12-98

Battles v. United States

10-25

Baudoin, In re

10-18, 10-19

Bauer v. United States

10-26, 10-27, 15-182

Baum Hydraulics Corp. v. United States

10-6, 16-20

Baumann v. Comm’r

10-127, 10-138

Baxter v. Comm’r

6-54, 16-107

BCS Fin. Corp. v. United States

15-181, 15-182, 15-187

Beall v. United States

6-68, 15-42, 15-44

Beam v. United States

11-47

Bean v. Comm’r

12-16, 12-56, 16-131

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Bean v. United States

8-74, 8-78

Bear v. Comm’r

12-33

Beard v. Comm’r

4-34, 4-46, 4-48, 7-60, 12-42, 13-34, 16-197

Beaton v. Comm’r

12-52

Beaver v. Comm’r

12-96, 13-131, 13-132

Beck v. Comm’r

10-109, 10-128, 15-31

Beck v. United States

11-48

Becker v. IRS

5-12

Becker Holding Corp. v. Comm’r

15-109

Beckwith v. United States

13-196

Becton Dickinson & Co. v. Wolckenhauer

15-169

Beery v. Comm’r

16-108

Begner v. United States

16-204

Behling v. Comm’r

16-107, 16-112

Bell v. Comm’r

16-108

Bell v. United States

10-60

Bella Vista Chiropractic Trust v. Comm’r

15-14

Bellis v. United States

11-76

Belmont v. Comm’r

16-130

Belmont v. United States

16-123

Benavides v. Bureau of Prisons

5-18

Benderoff v. United States

8-25

15-9

6-51

12-35

6-25

15-98

Berman v. United States

11-48, 11-54, 11-55

Bernal v. Comm’r

10-109, 15-31, 15-90, 15-91

Bernardo v. Comm’r

15-130

Berry v. Comm’r

8-9, 10-114, 15-15, 15-16, 15-43

12-52

15-78

17-70

16-138

6-84

10-110, 15-32

15-215

Binks Mfg. Co. v. Nat’l Presto Indus., Inc.

11-67

Bisceglia v. Comm’r

13-122

Bittaker v. Woodford

2-75

Bivens v. Six Unknown Fed. Narcotics Agents

12-122

Bivolcic v. Comm’r

6-15, 12-116

Bjerke v. Freemyer

12-122

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16-17

16-39

8-61

15-17

Blanchard v. EdgeMark Fin. Corp.

11-59

Blanchard v. United States

16-123

Blank v. Comm’r

15-20

Blasius v. Comm’r

17-66, 17-68

Bliss v. United States

16-166

Blodgett v. Comm’r

15-138

Blohm v. Comm’r

12-97

Blonien v. Comm’r

15-27

Bloom v. United States

10-42, 10-43, 15-169

Blum v. Comm’r

15-86

Blumenthal v. United States

13-69

Bo v. Comm’r

6-68, 15-43

Boatwright v. United States

15-169

Bob Hamric Chevrolet, Inc. v. United States

9-21

Boccuto v. Comm’r

4-46

Bocock v. Comm’r

15-45

Boddiford, In re

15-78, 15-80

Bode v. United States

17-27, 17-28, 17-32

Bokum v. Comm’r

10-87, 10-88

Bolin v. United States

12-121

Bonaccorso v. Comm’r

12-116

Bond v. Comm’r

16-129

Booher v. Comm’r

4-31, 4-44, 15-12

Boone Trust v. Comm’r

16-118

Borchardt v. Comm’r

14-56

Borges v. United States

16-127, 16-134

Bos Lones, Inc. v. Comm’r

10-10

Botany Worster Mills v. United States

14-46

Boulez v. Comm’r

1-17

Boulware v. United States

13-12

Bouterie v. Comm’r

17-64

Bowen v. Comm’r

1-10, 12-55

Bower v. Comm’r

8-12

Bowers v. N.Y. & Albany Co.

15-200

Bowman v. Brush Wellman, Inc.

11-59

Bowman v. Comm’r

16-129

Boyd v. Comm’r

16-118, 16-140, 16-187

Boyd v. United States

11-30, 11-34, 11-52, 14-53, 16-104

Boyer v. Comm’r

16-187

Bozek v. Comm’r

10-77

Bradford v. Comm’r

12-39, 12-96, 13-131, 13-132, 13-133

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Brady v. Maryland

13-209

Brafman v. United States

16-6

Branagan, In re

10-64

Brandenburg v. Comm’r

16-131

Branerton Corp. v. Comm’r

5-2, 6-44, 15-104, 15-111, 15-112, 15-120

Brannon v. Comm’r

12-55

Brannon’s of Shawnee, Inc. v. Comm’r

16-119

Branstrom v. United States

15-172

Brantley v. United States

16-37

Brashear v. Comm’r

14-55

Brashier v. Comm’r

6-16

Braswell v. United States

11-73, 11-74, 11-75, 11-76, 11-77

Braun v. Comm’r

6-67

Braverman v. United States

13-68, 13-71, 13-72

Bresson v. Comm’r

10-5, 10-6

Brewery, Inc. v. United States

10-43, 10-44, 12-36

Brian H. March, et ux. v. IRS

8-5

12-52

10-110, 10-111

12-117

12-98, 13-115

11-55

10-85, 10-104

16-123

15-177, 15-196, 15-197

Brounstein v. United States

10-35, 10-49

Brown v. Comm’r

6-63, 6-66, 6-67, 10-75, 15-43

Brown v. Doran

16-123

Brown v. GSA

16-168

Brown v. United States

10-53

Brown Bros. Concrete, Inc. v. United States

16-38

Brown Shoe Co., Inc. v. Comm’r

7-123

Browne v. Comm’r

1-32

Bruce v. Comm’r

16-129

Bryce E. Nemitz et ux. v. Comm’r

8-29

Buchine v. Comm’r

8-13

Buck v. Comm’r

17-25

Bud-Antle, Inc. v. Grow-Tech

6-81

Buesing v. United States

15-108, 15-109

16-138

8-37, 16-6

15-215

16-71

12-213

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Bulger v. Comm’r

17-32

Bull v. United States

15-25

Bullock v. Comm’r

12-116, 16-142, 16-150

Bunch v. United States

16-123

Burch v. United States

10-55

Burck v. Comm’r

1-31

Burien Nissan, Inc. v. Comm’r

12-55

Burke v. Comm’r

6-54, 16-131

Burlington N. Inc. v. United States

15-164

Burnett v. Comm’r

12-36, 16-87, 16-101

Burr v. Comm’r

12-36

Bursten v. United States

13-135

Burt, Inc. v. Internal Revenue Serv.

16-138

Burton v. United States

11-7

Bus. Guides, Inc. v. Chromatic Commcns. Enters., Inc.

17-23

Bush v. United States

9-21

Bushing, In re

16-197

Butler v. Comm’r

1-41, 10-84, 10-85, 10-87, 10-92, 10-95, 10-127, 10-138, 15-28, 15-30, 15-31

Butner v. Comm’r

15-33

Butti v. Comm’r

16-109

Byrnes v. IDS Realty Trust

6-84

C

C. Frederick Brave, Inc. v. Comm’r

15-21

Cabirac v. Comm’r

6-60, 12-42, 15-140

Cal. Thoroughbred Breeders Ass’n v. Comm’r

8-28

16-104

16-109

4-47, 11-71, 13-101

12-117

Callaway Found., Inc. v. United States

17-37

Callies v. United States

12-121

Calumet Indus., Inc. v. Comm’r

8-33

6-54

15-43

8-80

16-136

10-90, 10-92, 10-95, 10-96, 10-122, 10-124

====== T-9 ======

Campos v. Comm’r

15-14

Canaday v. United States

2-74

Cannon v. Comm’r

6-68, 13-108

Cantera v. United States

15-158

Cantillo v. Coleman

8-77, 8-78, 8-79, 8-80

Capehart v. Comm’r

10-128

Capone v. United States

13-122, 13-158

Capozzi v. U.S.

8-12

Caralan Trust v. Comm’r

13-108

Cardinal Life Ins. Co. v. United States

8-25

Carey v. Comm’r

16-107

Carifee v. Comm’r

16-105

Carl Zeiss Stiftung v. V.E.B. Carl Zeiss, Jena

5-22

Carlson, In re

16-134

Carlson v. I.R.S.

17-66

Carlson v. United States

12-33, 16-116

Carpenter v. Comm’r

12-36

Carpenter v. United States

17-8

Carpenter Family Investments, LLC et al. v. Comm’r

1-9

Carrillo v. Comm’r

12-117

Carroll v. Comm’r

15-17, 15-174

Carstenson v. Comm’r

9-19

Cartagena v. United States

12-122

12-95

6-50, 12-53, 16-130

6-82, 6-86

16-99

Caspian Consulting Group, Inc. v. Comm’r

17-32, 17-34

15-20

15-78

17-27, 17-28, 17-32

13-133, 16-116

10-127, 10-128, 10-137

Castro v. Comm’r

13-108

Cates v. Comm’r

12-60

Catlow v. Comm’r

16-130

Cavallaro v. United States

11-58

Cavanaugh v. United States

16-99

CC&F W. Operations Ltd. P’ship v. Comm’r

8-24

Celauro v. United States

16-70

Chae Chan Ping v. United States

1-5

Chamberlain v. Comm’r

12-17

Chamberlain v. Kurtz

5-19

Chambers v. NASCO, Inc.

17-23

Chan v. Comm’r

15-43

====== T-10 ======

16-99, 16-107

8-5

6-44

16-167

6-59

Charlotte’s Office Boutique, Inc. v. Comm’r

15-53

Charlton v. Comm’r

10-85, 10-101, 10-106, 15-28

Charter Co. v. United States

15-167

Chase v. Comm’r

12-101

Chavez v. United States

16-134

Cheek v. United States

13-21, 13-22, 13-52, 13-63, 13-134, 13-135

Chertkof v. United States

8-45

Cheshire v. Comm’r

10-86, 10-88, 10-92, 10-101, 10-102, 10-127, 10-138, 15-28, 15-30

Chevron Corp. v. Pennzoil Co.

6-82, 6-83

Chevron U.S.A. Inc. v. NRDC

1-8, 1-9

Chimblo v. Comm’r

9-21, 9-47

Chomp Assocs. v. Comm’r

9-18

Christian v. Comm’r

1-33, 9-32

Christian Coalition Int’l v. United States

17-37

Christians v. Comm’r

12-102, 13-131

Christianson v. Comm’r

12-100

Christie v. United States

15-172

Christman v. Brauvin Realty Advisors, Inc.

11-59

Christopher Cross, Inc. v. United States

16-130

Chrysler Corp. v. Brown

1-33

Chu v. Comm’r

15-108, 15-109

Church of Scientology v. U.S. Dep’t of Justice

5-30

Church of Scientology of Cal. v. IRS

5-19

Church of Scientology of Cal. v. United States

11-9, 11-11

Cinema ’84 v. Comm’r

15-102

Cinema Art Theater of Springfield, Inc. v. United States

17-56

Cipolla v. Comm’r

12-117

Cipollone’s Sales & Serv., Inc. v. Comm’r

12-99

Citizens Bank, Valley Head, Alabama v. United States

17-69

Clapp v. Comm’r

15-11, 16-121

Clark v. Comm’r

12-99, 16-118, 16-148, 16-149

Clark v. United States

15-212, 15-215

Clarke v. Am. Commerce Nat’l Bank

15-130

Clarkson v. IRS

5-31

Clawson v. Comm’r

16-115

Clay v. United States

11-47, 11-55

Clayton v. Comm’r

12-32, 12-38, 13-115, 13-133, 15-214

====== T-11 ======

Clearmeadow Invs., LLC v. United States

12-82

Cleveland Golden Gloves Ass’n, Inc. v. United States

17-58, 17-59

Cleveland Trust Co. v. United States

1-13, 1-33

Clifford, In re

10-37

Clinkscale v. Comm’r

12-97

Clodfelter v. Comm’r

15-10

Coastal Petroleum Refiners, Inc. v. Comm’r

17-58

Coastal States Gas Corp. v. U.S. Dep’t of Energy

5-24

Cobb v. Rucker

12-122

Coburn v. Comm’r

12-16, 17-22, 17-33

Coca-Cola Bottling Co. v. Comm’r

10-10

Coco v. Comm’r

6-66, 15-43

Codner v. United States

11-3, 11-35, 11-36

Cody v. United States

16-165

Coffee Pot Holding Corp. v. Comm’r

10-9

Coffey v. Comm’r

6-54

Cohan v. Comm’r

14-35, 14-36, 17-22

Cohen v. Comm’r

10-114

Cohen v. United States

13-20, 15-200

Cole v. Comm’r

15-124, 15-125

Cole v. United States

16-125

12-118

8-23, 8-29

10-118, 10-129

1-33, 16-14

Collins v. United States

10-60

Colon v. Comm’r

15-100

Colony, Inc. v. Comm’r

8-24, 8-25

Colsen v. United States

6-60

Colton v. United States

11-62

Columbia v. Comm’r

6-21

Columbia/HCA Healthcare Corp. Billing Practices Litig., In re

6-76

Combs v. Comm’r

13-108

Comenout v. Comm’r

12-53

Comer v. Comm’r

17-59

Comet Printing v. Comm’r

15-109

Comm’r v. Brown

15-21

Comm’r v. Estate of Weinrich

8-53

Comm’r v. Ewing

10-110, 15-31, 15-32, 15-186, 15-187, 16-39, 16-126

Comm’r v. Gooch Milling & Elevator Co.

15-25

Comm’r v. Jean

17-23, 17-24

Comm’r v. Lane-Wells Co.

4-4, 4-46

====== T-12 ======

Comm’r v. Lundy

15-162, 15-176, 15-177

Comm’r v. Shapiro

8-87

Comm’r v. Soliman

15-21

Comm’r v. Stern

10-5, 10-9, 10-10, 10-11

Comm’r v. Sunnen

10-156, 15-73

Compaq Computer Corp. v. Comm’r

12-11

Computer Programs Lambda Ltd. v. Comm’r

9-9, 9-19

Computer Vision Corp. v. United States

4-84

Conforte v. United States

13-135

Conn. State Dep’t of Soc. Services v. Tommy Thompson

17-30

Connell Bus. Co. v. Comm’r

6-50

Connor v. United States

10-11

Conovitz v. Comm’r

4-23

Considine v. Comm’r

12-95

Considine v. United States

12-96, 12-97

Console v. Comm’r

15-77, 15-110

Cont’l Foundry & Mach. Co. v. United States

15-168

Coohey v. United States

15-170

Cook v. Comm’r

10-101

Cook v. United States

10-22, 10-37, 10-59, 10-60, 10-63, 11-33, 11-34

Cooley v. Comm’r

16-119

Cooper v. Comm’r

16-109

Cooter & Gell v. Hartmarx Corp.

17-23

Copeland v. Comm’r

12-117

Copp v. United States

11-7, 11-38

Corkrey v. Comm’r

17-57, 17-71

Corona Pathology Servs., Inc. v. Comm’r

16-108

Corson v. Comm’r

15-37, 15-38

Cortes v. Comm’r

16-106

Costello v. United States

13-122, 13-125

Couch v. United States

2-74, 11-7, 11-15, 11-57, 11-77, 11-78

Coulton v. Comm’r

12-34, 12-35, 12-37

Coutant v. United States

16-18

Cowan v. Comm’r

16-143

Cowie v. Comm’r

17-21

Cox v. Comm’r

16-28

Cox v. U.S. Dep’t of Justice

5-18

Cozean v. Comm’r

17-27, 17-32

Cozzens v. Comm’r

14-56

Craig v. Comm’r

16-14, 16-118, 16-144

Crain v. Comm’r

12-118

Cramer v. Comm’r

12-56

====== T-13 ======

Cramp Shipbuilding Co. v. Comm’r

14-43

Crandall v. Comm’r

12-117

Crane v. Comm’r

12-98

Cranor v. Comm’r

15-21, 15-23

Crawford v. United States

16-109

Creel v. Comm’r

16-139

Crisan v. Comm’r

16-53, 16-117, 16-130

Criss v. Comm’r

12-60, 12-116

Critical Mass Energy Project v. NRC

5-21

Crittenden v. Comm’r

12-40

Crocker v. Comm’r

4-36, 4-38, 12-32

Crompton Corp. v. United States

15-169

Crompton-Richmond Co. v. United States

15-215

Crook v. Comm’r

15-17

Crooker v. ATF

5-17, 5-18

Crooker v. IRS

5-29

Crop Assocs.—1986 v. Comm’r

6-22, 13-165, 13-166, 13-196, 15-26

Crow v. Comm’r

1-32, 12-117

Crutcher v. United States

10-60

Crystal v. United States

11-24, 11-39, 13-166, 13-173, 13-174, 13-175

Crystal Beach Dev. of Destin Ltd. v. Comm’r

6-22

Cullen v. Comm’r

10-128

Culpepper-Smith v. United States

17-4, 17-37

Culver v. Comm’r

10-103

Cumberland Portland Cement Co. v. United States

15-185

Curcio v. United States

11-73, 11-75

Currell v. United States

17-26, 17-65

Currie v. Comm’r

16-105, 16-109

Curtis v. Comm’r

12-34, 13-115

Cypress Funds, Inc. v. United States

11-34, 11-35

D

Dahlstrom v. Comm’r

10-156

Dahn v. United States

16-69

Dalton v. Comm’r

10-112, 16-105

Daly v. United States

4-48, 13-102

Dami v. United States

16-107

Dang v. Comm’r

13-126, 17-27, 17-28, 17-37, 17-60

Daniels v. United States

15-158

Danner v. United States

16-127

====== T-14 ======

Danoff v. United States

15-170

Dartmouth Clubs, Inc. v. Comm’r

17-56, 17-57

Daubert v. Merrell Dow Pharm., Inc.

13-14, 13-20, 15-119

Daulton v. United States

16-167

Davich v. Comm’r

12-117

David Dung Le, M.D., Inc. v. Comm’r

15-13, 15-14

David H. Tedder & Assocs. v. United States

11-24

David Le et ux. v. Comm’r

12-52

Davidson v. Comm’r

12-117, 16-105

Davidson v. United States

11-43

Davilman v. United States

14-41

Davis v. Comm’r

12-117, 14-50, 16-27, 16-32, 16-39, 16-90, 16-91, 16-93, 16-99, 16-104, 16-105, 16-126, 17-76

Davis v. United States

10-9, 10-56, 10-57

Davis v. U.S. Airways

16-71

Day v. Comm’r

10-6, 16-129

Dean v. United States

16-122

Deas v. Comm’r

12-55

Deering Milliken, Inc. v. Nash

5-29

DeGuerin v. United States

2-74, 13-139

Déjà Vu-Lynnwood, Inc. v. United States

17-18

Dejoy v. Comm’r

12-36

Delaney, Migdail & Young v. IRS

5-25

Delgado v. Comm’r

13-94, 16-131

Delvecchio v. Comm’r

12-99, 12-101, 16-129, 16-131

Demes v. United States

15-195

Demetree v. Comm’r

17-71

Demirjian v. Comm’r

10-114, 10-119

Denbo v. United States

10-35, 10-39, 10-52

Dennis v. United States

13-73

Denny’s Auto Sales, Inc. v. Comm’r

6-68

15-100

8-9

4-46, 16-109

17-58

6-68

9-49

Diamond Plating Co. v. United States

12-37

Diaz v. Century Pac. Inv. Corp.

2-44, 2-45

Dickey v. Comm’r

10-114

Dickinson v. Zurko

16-136

Diesel Country Truck Stop, Inc. v. Comm’r

13-126

DiLeo v. Comm’r

12-96, 12-97, 13-115, 13-132

====== T-15 ======

Dillon v. Comm’r

10-94

DiMartino v. United States

16-38, 16-119

Direct Response Consulting Serv. v. IRS

5-24

Director, OPR v. Banister

2-22

Director, OPR v. C. Wesley Craft

2-37

Director, OPR v. Dwayne H. Coston

2-37

Director, OPR v. Luis R. Hernandez

2-36

Director, OPR v. Sykes

2-72

Director, OPR v. Timothy L. Baldwin

2-37

Diversified Indus., Inc. v. Meredith

6-83, 6-84

DiVivo v. United States

11-36

Dixon v. Comm’r

12-98, 12-116, 12-117, 17-23, 17-24, 17-56, 17-75, 17-76

Dixon v. United States

1-10, 1-17

Dixson Int’l Serv. Corp. v. Comm’r

17-74

Dobbins v. United States

12-95

Doe v. Comm’r

1-41

Doe v. Wachovia Corp.

2-76, 6-75

Doggett v. Comm’r

17-64

Doing v. Comm’r

16-105, 16-108

Doll v. Comm’r

4-51

Domanus v. United States

10-43

Domulewicz v. Comm’r

9-21

Donaldson v. United States

11-2, 11-7, 11-10, 11-13, 11-38, 11-41

Donlan I Dev. Corp. v. United States

17-59

Donnelly v. DeChristoforo

13-202

Donovan v. Comm’r

6-63, 6-66, 15-43, 16-10

Dorchester Indus., Inc. v. Comm’r

15-106, 15-108, 15-109, 15-124

Dormer v. Comm’r

6-68

Dorn v. Comm’r

15-48, 16-147, 16-148, 16-149

16-99

16-131

16-127

12-39

12-101, 16-84, 16-111, 17-46, 17-47, 17-64

Doyel v. Comm’r

10-85, 10-89, 10-92, 10-94, 10-95

Drake v. Comm’r (Drake I)

4-46, 8-60, 8-86, 14-18, 14-24, 14-29, 14-31, 14-32, 17-64

Drake v. Comm’r (Drake II)

14-24, 14-29

Drake Oil Tech. Partners v. Comm’r

6-21

Driggers v. Comm’r

10-146

====== T-16 ======

Drye v. United States

16-18, 16-19

16-97, 16-99

8-61

16-33, 16-104

17-21

12-117

10-59, 12-100

Duncan & Assocs. v. Comm’r

12-100

Dundore v. Comm’r

6-66, 6-67, 15-43

Dunn v. Comm’r

15-180

Dunn & Black v. United States

15-158

Durant v. United States

11-65

Durgin v. Comm’r

8-13

Durham v. Comm’r

6-68, 10-128

Durns v. Bureau of Prisons

5-10

Durrenberger v. Comm’r

14-55

Dutton v. Comm’r

10-145, 10-154

Dye v. United States

15-206

Dysart v. United States

4-86, 8-30

Dysle v. Comm’r

16-132

E

Eagle v. Comm’r

12-94

Eagle Compressors, Inc. v. HEC Liquidating Corp.

11-59

E. Wind Indus., Inc. v. United States

10-44

EC Term of Years Tr. v. United States

16-69, 16-168

Eckert v. Comm’r

16-132

Eddie Cordes, Inc. v. Comm’r

10-5, 10-10, 10-14

Edelson v. Comm’r

11-72, 13-132

Edison Elec. Light Co. v. U.S. Lighting Co.

6-86

Edward A. Cupp v. Comm’r

4-46

Edwards v. Comm’r

16-129, 17-76

Edwards v. United States

13-63

Edye v. Robertson

1-5

Eicher v. United States

13-100

Eiselstein v. Comm’r

12-117

Elder v. Comm’r

17-71

Electrolux Holdings, Inc. v. United States

15-170

Elias v. Connett

16-14

Eliason v. Comm’r

16-128

Elings v. Comm’r

15-18

====== T-17 ======

Ellison v. Comm’r

10-85, 10-128

Elmore v. Comm’r

16-117

Elwert v. United States

13-28

Emmons v. Comm’r

8-4

Endicott v. Comm’r

17-18

Engert v. Comm’r

6-44

Enochs v. Williams Packing & Navigation Co.

8-87, 16-166

16-126

10-127, 10-138

12-55

5-23

10-87, 10-90, 10-91, 10-95

Erickson v. Comm’r

15-15

Erickson v. United States

16-105

Escobar v. United States

13-41

Espinosa v. Comm’r

10-5

Espinoza v. Comm’r

4-45

Essex Ins. Co. v. McManus

16-19

Estate of Bailly v. Comm’r

15-153

Estate of Baird v. Comm’r

17-60

Estate of Bartels v. Comm’r

15-26

Estate of Branson v. Comm’r

15-26

Estate of Brimm v. Comm’r

16-121

Estate of Buder v. United States

15-26

Estate of Capehart v. Comm’r

10-108, 10-109

Estate of Cerrito v. Comm’r

15-21

Estate of Cervin v. Comm’r

17-30

Estate of Chimblo v. Comm’r

16-128

Estate of Cury v. Comm’r

10-9

Estate of Dailey v. Comm’r

17-4, 17-61, 17-74

Estate of Deputy v. Comm’r

15-134

Estate of Feinsmith v. Comm’r

12-100

Estate of Finder v. Comm’r

15-150

Estate of Fisher v. Comm’r

11-62

Estate of Forbes v. Comm’r

15-150

Estate of Gill v. Comm’r

8-48

Estate of Gump v. Gump

15-78

Estate of Halas v. Comm’r

6-86, 15-153

Estate of Halder v. Comm’r

15-152

Estate of Hale v. United States

15-184

Estate of Hartsell v. Comm’r

12-41

Estate of Hollis R. Temple v. Comm’r

4-50

Estate of Horvath v. Comm’r

15-150

====== T-18 ======

Estate of Hubberd v. Comm’r

17-74

Estate of Kanter v. Comm’r

15-60

Estate of Kluene v. Comm’r

12-64

Estate of Koppel v. Comm’r

8-51

Estate of Krock v. Comm’r

10-94

Estate of Kunze v. Comm’r

6-69, 15-42

Estate of Landers v. Comm’r

12-33

Estate of Lippitz v. Comm’r

17-33, 17-39, 17-45, 17-54

Estate of McKnight v. Comm’r

10-14

Estate of Merchant v. Comm’r

17-71

Estate of Meyer v. Comm’r

14-42

Estate of Mitchell v. Comm’r

15-132

Estate of Mueller v. Comm’r

15-25, 15-26

Estate of O’Neal v. United States

17-28, 17-29, 17-60

Estate of Perry v. Comm’r

17-57, 17-71

Estate of Quick v. Comm’r

15-101, 15-102, 15-153

Estate of Quirk v. Comm’r

15-106

Estate of Rauhoff v. Comm’r

12-31

Estate of Roski v. Comm’r

16-57

Estate of Upshaw v. Comm’r

12-38

Estate of Wall v. Comm’r

17-36

Estate of Weiss v. Comm’r

15-136

Estate of White v. Comm’r

17-70

Estate of Wood v. Comm’r

8-9

Estate of Young v. Comm’r

15-27

Estes v. Comm’r

17-56

Ettesvold v. Comm’r

17-4, 17-5

Evans Cooperage, Inc. v. United States

12-44

Evans Publ’g, Inc. v. Comm’r

15-52

Everett v. United States

16-166

Evergreen Trading, LLC v. United States

6-75

Eversole v. Comm’r

6-53

E.W. Cripps Co. & Subsidiaries v. United States

15-158

E.W. Scripps Co. v. United States

4-85

Ewens & Miller, Inc. v. Comm’r

15-52

Ewing v. Comm’r

10-110, 10-111, 10-119, 10-127, 10-138, 10-145, 15-28, 15-30, 15-31, 15-32, 16-39, 16-126

Ewing v. United States

15-200

Exp. Leaf Tobacco Co. v. Comm’r

14-43

Exxon Corp. v. FTC

5-25

Exxon Mobil Corp. & Affiliated Cos. v. Comm’r

4-70, 4-71

====== T-19 ======

F

Faber v. United States

11-11, 11-47, 11-54

Fabricius v. United States

16-143

Factor v. Comm’r

12-98

Fagan v. Comm’r

13-31, 13-32

Fain v. Comm’r

15-38

Fairchild v. Internal Revenue Serv.

16-18

Fargo v. Comm’r

16-129, 16-131

Faris v. Comm’r

16-130

Farley v. Comm’r

12-33, 16-115

Favret v. United States

17-63

FEC v. Democratic Senatorial Campaign Comm.

10-122

Fed. Deposit Ins. Corp. v. Marine Midland Realty Credit Corp.

6-86

Fed. Open Mkt. Comm. v. Merrill

5-25

Federated Dep’t Stores, Inc. v. Moitie

10-18

Feist v. United States

10-43

Feldman v. Comm’r

10-114, 10-115, 10-120, 10-121

Felkel v. United States

8-78

Ferguson v. Comm’r

13-122

Ferguson v. United States

10-38, 10-39

Fernandez v. Comm’r

15-28, 15-30, 15-31, 15-90

Ferrarese v. Comm’r

10-92, 10-127, 10-138

Fiataruolo v. United States

10-31, 10-32, 10-35

Fid. & Deposit Co. v. McCulloch

6-85, 6-86

Fid. Equip. Leasing Corp. v. United States

8-72, 8-74

Field v. United States

15-209

Fields v. Comm’r

12-100

Fifty Below Sales & Mktg. v. United States

16-129

Figler v. Comm’r

16-131

Filson v. United States

6-15

Fingada v. Mares

16-123

Fink v. Comm’r

12-117, 16-108

Finkelstein v. United States

15-205

Finley v. United States

10-43

First Charter Fin. Corp. v. United States

4-33, 7-60, 8-6

First Fed. Sav. & Loan Ass’n v. Goldman

1-33

First Nat’l Bank of Chicago v. Comm’r

10-19

First Nat’l Bank of Mobile v. United States

11-29

First Nat’l Ins. Co. of Am. v. United States

17-74

First Sec. Bank of Idaho, N.A. v. Comm’r

15-187

Fischer v. United States

11-77

Fish v. IRS

5-34

Fisher v. FBI

5-34

====== T-20 ======

Fisher v. United States

4-86, 4-87, 6-73, 6-80, 8-30, 11-61

Fitzsimon v. S.C. Equestrian, et al.

15-131

F.J. Vollmer Co. v. Magaw

17-30

Flathers v. Comm’r

16-108

Fletcher Plastics, Inc. v. Comm’r

15-83

Flint v. Stone Tracy Co.

13-99

Flora v. United States

15-66, 15-158, 15-201

Florance v. Comm’r

12-37

Flores v. United States

10-125, 10-126, 10-145, 10-146, 15-30

Florsheim Bros. Dry Goods v. United States

4-36

Flow Boy, Inc. v. United States

17-68

Floyd v. Coors Brewing Co.

6-86

FLRA v. Dep’t of Def.

5-26

Fluor Corp. v. United States

4-64, 4-65

Flying Tigers Oil Co. v. Comm’r

6-33

Flynn v. Comm’r

10-87, 17-8

FNMA v. United States

4-70

16-129

5-24

10-117

16-28

12-98, 16-131

Ford et ux. v. United States

5-29

Forrest v. Comm’r

16-131

Fortney v. United States

11-35, 11-36, 11-38

Foster v. Comm’r

15-10

Foster v. United States

16-127

Founding Church of Scientology v. Smith

5-17

Four Star Oil & Gas Co. v. United States

15-166

Fouts v. United States

17-58

Fox v. Cal. Fin. Serv.

6-84

Fox v. Comm’r

10-130, 10-133

Fox v. Ward

13-202

Fox Chevrolet, Inc. v. Comm’r

15-150

Foy v. Comm’r

17-61

Fran Corp. v. United States

10-44, 12-40

Fransen v. Comm’r

16-108

Frazier v. Comm’r

16-131

Fredericks v. Comm’r of Internal Revenue Serv.

15-179

French, In re

15-30

French v. Edwards

14-28

Frey v. Comm’r

12-96, 14-55

Frey v. United States

10-32, 10-33, 10-53

====== T-21 ======

Freytag v. Comm’r

12-55

Friday v. Comm’r

10-123

Fridovich v. Comm’r

10-15

Friedberg v. United States

13-119, 13-122, 13-125

Friedman v. United States

8-79, 8-85

Friedmann v. Comm’r

6-50

Frieling v. Comm’r

16-125

Frontier Chevrolet Co. v. United States

15-187

Fullman v. Comm’r

13-108

Funk v. Comm’r

12-116, 15-140, 15-141

Furnish v. Comm’r

12-102

Furnisss v. Comm’r

6-15

Fusaro v. Comm’r

16-48

G

GAF Corp. v. Comm’r

6-22

GAF Corp. & Subs. v. Comm’r

9-21

Galvin v. United States

15-15

Gandy v. United States

12-121

Gandy Nursery, Inc. v. United States

16-18, 17-58

Gannet v. First Nat’l State Bank

15-130

Garbett v. Comm’r

15-8

Gardner v. Comm’r

16-105

Gardner v. United States

12-121

Garfinkle v. Arcata Nat. Corp.

6-83

Gariepy v. United States

13-19, 13-27

Garner v. United States

4-46, 4-47, 13-51, 13-100, 13-101

Garrett v. United States

15-178

Garsky v. United States

10-52

Gary Hartman v. Pa. Dep’t of Revenue & Internal Revenue Serv., In re

10-30

Gaskins v. Comm’r

17-18

Gass v. United States

11-41

Gateway Equip. Corp. v. United States

17-66, 17-68, 17-69

Gaudet v. Comm’r

15-43

Gaunt v. United States

13-48

Gealer v. Comm’r

17-70

Geiger v. United States

10-43, 10-53

Genentech, Inc. v. U.S. Int’l Trade Comm’n

6-84

Gen. Elec. Co. & Subsidiaries v. United States

4-62

Gen. Instrument Corp. v. United States

4-84

====== T-22 ======

Gen. Motors Corp. v. United States

1-39

Genstil v. United States

13-48

Gentry v. Comm’r

12-34

George v. Comm’r

10-128, 12-116

Georgeff v. United States

15-170

Geortler v. Comm’r

17-62

Gephart v. United States

10-35

Gerakios v. Comm’r

16-123

Gerstein v. United States

15-205

Geurkink v. United States

1-33

Giamelli v. Comm’r

16-128

Gibbs v. Comm’r

16-130

Gibson v. Comm’r

15-17

Giglio v. United States

13-209

12-60

12-34

16-108

6-55, 9-47

Ginsburg v. United States

11-50

Girazian v. Brooks

11-77

Gladden v. Comm’r

17-40

Glass v. United States

10-58

Glasser v. United States

13-66

Gleckman v. United States

13-111, 13-112

Godwin v. United States

11-7, 11-8, 11-24

Goertler v. Comm’r

17-61

Goettee v. Comm’r

6-69, 17-37

Gold Bar, Inc. v. Comm’r

12-99, 12-101

Goldcorp, Inc. v. United States

15-174

Golden v. Comm’r

15-106

Golden Ada, Inc. v. United States

8-76

15-186

16-107

4-25, 8-20, 8-23

1-41, 1-42, 15-68, 15-69, 15-70

Goltz v. United States

6-15

Gonser v. United States

16-167

Gooch Milling & Elevator Co. v. United States

8-45, 8-57, 8-59

16-132

12-95

15-87

5-18

6-63, 6-66, 15-43

15-48, 16-118

16-67

====== T-23 ======

Gougler v. Comm’r

16-95, 16-99

Goulding v. United States

12-208, 15-164

15-136

12-101

16-39, 16-126

11-77

Grand Jury Investigation, In re

11-65

Grand Jury Investigation (Schroeder), In re

11-61

Grand Jury Matter (Special Grand Jury Narcotics December Term 1988), In re

11-64

Grand Jury Proceeding (Cherney), In re

6-73, 6-74

Grand Jury Proceedings, In re

2-75, 6-73, 6-76, 11-67

Grand Jury Proceedings (Gordon), In re

11-78

Grand Jury Proceedings (John Doe Co.), In re

11-76

Grand Jury Proceedings (Thullen), In re

6-73

Grand Jury Subpoena Dated July 13, 1979, In re

6-84

Grand Jury Subpoena Dated Nov. 12, 1991, In re

11-73

Grand Jury Subpoena Duces Tecum Issued on June 9, 1982, In re

2-74

Grand Jury Subpoena (Horn), In re

11-64

Grand Jury Subpoena (Osterhoudt), In re

11-64

Grand Jury Subpoena Served Upon Gerald L. Shargel, In re

11-65

Grand Jury Subpoenas, In re

11-62, 11-76

Grand Jury Subpoenas (Anderson), In re

11-63, 11-64, 11-65

Grand Jury Subpoenas (Hirsch), In re

11-64, 11-65

Grandelli v. Dep’t of Treasury (Internal Revenue Serv.)

15-179

Granse v. United States

8-80

Grapevine Imps., Ltd. v. United States

8-24

Great-West Life Assur. Co. v. United States

1-6

Green v. Comm’r

16-39, 16-123

Green v. IRS

5-24

Greenberg v. United States

10-44

Greenberg’s Express, Inc. v. Comm’r

14-51, 16-121

Greene v. Comm’r

12-34

Greene-Thapedi v. Comm’r

15-48

Griffin v. United States

13-43

Griffith v. Comm’r

15-144

Grigoraci v. Comm’r

17-4, 17-22

Groder v. United States

11-10, 11-36, 13-165

Grolemund v. Cafferata

10-82

Grolier Inc. v. FTC

5-25

Gross v. Comm’r

6-63, 6-66, 6-67, 15-43, 15-119

Grossman v. Comm’r

15-175

Grover v. United States

10-33

====== T-24 ======

Grunewald v. Comm’r

13-165

Grunewald v. United States

13-71, 13-72

Guadagno v. Comm’r

16-130

Guardsmark, Inc. v. Blue Cross & Blue Shield of Tenn.

11-67

Guerra v. Comm’r

4-34

Guerrier v. Comm’r

16-104

Guillaume v. Comm’r

8-61, 8-63, 8-74, 8-75, 8-76, 8-77, 8-78, 8-79

Gunderson v. Comm’r

16-127

Gunnarson v. Robert Jacob, Inc.

8-60

Gustin v. United States

10-33, 15-185

10-90

12-42

13-115

16-94, 16-95, 16-127

16-38

H

Haas & Assocs. Accountancy Corp. v. Comm’r

17-5, 17-9, 17-10, 17-14

Hack v. Comm’r

16-105

Hadri v. Comm’r

13-115

Haft Trust v. Comm’r

15-153

Hagen v. United States

10-29

Haggar Co. v. Helvering

4-32, 7-59, 8-22, 8-23

16-14

5-29

15-109

12-35, 16-105

Hale Exemption Trust v. Comm’r

15-38

Hall v. Comm’r

8-76, 10-92, 10-122, 12-52, 13-111, 16-14

12-116

10-84

11-67, 15-104

15-8

Hammerschmidt v. United States

13-64, 13-73, 13-74, 13-84

17-18

15-43

12-55, 16-41

10-62

12-52

====== T-25 ======

Harbaugh v. Comm’r

6-68, 14-43

Harder Servs., Inc. v. Comm’r

10-5

10-76

12-16

8-25

12-126

Harman v. United States

17-65

17-57

16-105

17-75, 17-76

16-93, 16-140

Harrigill v. United States

15-170

Harrington v. United States

10-36

Harris v. Comm’r

16-138

Harris v. United States

10-33, 11-18, 11-77, 12-121

Hart v. Comm’r

12-55, 12-116

Hart v. United States

16-141

Hartman v. Comm’r

4-23

Hartwick v. United States

4-31, 4-44, 15-12

Harvey v. United States

8-73, 8-77

Harwood v. Comm’r

15-17

Haskin v. United States

8-74, 8-76

Hassel v. United States

12-121

Hassell v. Comm’r

12-117

Hastings v. Comm’r

13-114, 13-117

Hatchett v. United States

16-18, 16-19

Hathaway v. Comm’r

12-117

Hatton, In re

16-197

Hauck v. Comm’r

12-117, 16-93, 16-105

Hawkins v. City of Farmington

15-154

Hawkins v. Comm’r

16-105

Hawksley v. Comm’r

6-63, 6-69, 15-42, 15-43

Hayman v. Comm’r

10-114

Haze v. United States

15-178

15-8

15-177

5-31

12-17

15-88

Heckler v. Cmty. Health Servs. of Crawford Coty., Inc.

15-73, 15-179

10-74, 10-75, 10-111

10-143, 16-19

4-49

13-108

====== T-26 ======

Heligman v. United States

4-47, 4-48, 11-73, 13-101, 13-102

Helvering v. Gregory

13-5

Helvering v. R.J. Reynolds Tobacco Co.

1-9

Helvering v. Taylor

15-132

Helvering v. Wheeling Mold & Foundry Co.

10-8

Helvie v. Beach

16-123

Hempel v. United States

10-13

Henderson v. Comm’r

16-123

Henderson v. United States

8-85

15-15

10-84

12-98

12-43

17-60

Henry v. United States

16-117

Henry Randolph Consulting v. Comm’r

15-51, 15-53

Hepps v. Comm’r

15-43

Herbst Asset Mgmt. Trust v. Comm’r

12-55, 12-116

Herip v. United States

12-118

Herman v. United States

17-21, 17-25, 17-27

Herrick v. Comm’r

16-144

Hertz v. Woodman

11-10

Hewitt v. United States

10-55

Hewlett-Packard Co. v. Comm’r

12-107

Hickey v. Comm’r

16-119

Hickey v. United States

16-123

Hickman v. Taylor

6-79, 11-69

Hicks v. Comm’r

8-12

Higbee v. Comm’r

12-37, 12-60, 15-131, 15-134, 15-139, 15-140

Higginbotham v. Comm’r

15-100

High v. United States

10-43

High Fructose Corn Syrup Antitrust Litig., In re

8-80

Hildebrand v. Comm’r

17-47

Hiley v. United States

8-78

Hill v. Comm’r

8-33, 8-35, 12-52, 16-14

Hill v. Mosby

11-47

Hillenbrand v. Comm’r

15-9

Hillsboro Nat’l Bank v. Comm’r

4-23, 8-20

Hilton v. Comm’r

8-23

Hilvety v. Comm’r

12-40, 15-100

Himmelwright v. Comm’r

15-106

Hinck v. United States

6-68, 15-42, 15-43, 15-44

Hinckley, In re

10-79, 10-99, 10-105, 10-119

====== T-27 ======

Hines v. Comm’r

12-52

Hinterleitner v. Comm’r

6-68

Hintze v. IRS

11-3, 11-19, 11-20, 11-38

Ho Ching Cheng v. Comm’r

13-117, 13-132

Hochschild v. Comm’r

16-107

Hochstein v. United States

10-31

Hodgson v. Comm’r

16-39

Hoffa v. United States

13-197, 13-198

Hoffman v. United States

11-71, 11-72, 11-73

Holifield v. United States

11-3, 11-36, 11-62

Holland v. United States

13-94, 13-108, 13-119, 13-122, 13-154, 13-155

Hollen v. Comm’r

16-108

Holliday v. Comm’r

16-11, 16-32, 16-104, 16-109, 16-140

Hollie v. Comm’r

15-182

Holliman v. Comm’r

12-52

Holloway v. Comm’r

16-40

Holman v. United States

16-19

Holt v. Comm’r

9-19

Home Concrete & Supply, LLC v. United States

9-46

Homes v. United States

1-7

Homestead Title of Pinellas, Inc. v. United States

8-61

Hoosac Mills Corp. v. Comm’r

8-40

Hoover v. Comm’r

8-61, 8-83

Hopkins, In re

10-144, 10-145

Hopkins v. Comm’r

10-144, 10-145, 10-154

Hopland Band of Pomo Indians v. United States

15-198

15-15

16-105

16-107

10-31, 10-53

11-62

12-116

12-52

Hotel Equities Corp. v. Comm’r

8-9

6-58

8-61, 12-99

5-29

4-25, 8-20, 8-23

8-61

12-35, 13-108, 16-132

Howard Bank v. United States

15-204

Howard Pate et ux. v. Comm’r

12-52

Howell v. Comm’r

6-69

====== T-28 ======

Hubbart v. Comm’r

16-130

Hubicki v. ACF Indus., Inc.

10-155

Hudson v. United States

10-63, 12-97, 13-100

Hudspath v. Comm’r

16-109

Huff v. Comm’r

6-50

Huffman v. Comm’r

17-32, 17-70, 17-71

Huffman, Carter & Hunt, Inc. v. United States

12-36

Hull v. United States

13-60

Human v. Comm’r

17-64

Human Eng’g Inst. v. Comm’r

8-69

Hunt v. Comm’r

15-42

Hunt v. United States

15-73, 15-108, 15-109

Huntsberry v. Comm’r

16-114

Huynh v. Comm’r

10-156, 10-157

Hyatt v. Comm’r

17-30

I

Iannelli v. United States

13-66

Iannone v. Comm’r

16-140

IBM Corp. v. United States

6-85

IES Indus. v. United States

2-39

Ihnen v. United States

14-41

Images in Motion of El Paso, Inc. v. Comm’r

14-9, 17-5, 17-7, 17-10

Imen v. Glassford

15-78

In re Aboody

10-37

In re Air Disaster at Lockerbie Scotland

13-99

In re Am. Bridge Prods., Inc.

10-8

10-18, 10-19

15-78, 15-80

10-64

15-215

16-197

16-133

15-78

10-37

In re Columbia/HCA Healthcare Corp. Billing Practices Litig.

6-76

In re French

15-30

In re Gary Hartman v. Pa. Dep’t of Revenue & Internal Revenue Serv.

10-30

In re Grand Jury Investigation

11-65

====== T-29 ======

In re Grand Jury Investigation (Schroeder)

11-61

In re Grand Jury Matter (Special Grand Jury Narcotics December Term 1988)

11-64

In re Grand Jury Proceeding (Cherney)

6-73, 6-74

In re Grand Jury Proceedings

2-75, 6-73, 6-76, 11-67

In re Grand Jury Proceedings (Gordon)

11-78

In re Grand Jury Proceedings (John Doe Co.)

11-76

In re Grand Jury Proceedings (Thullen)

6-73

In re Grand Jury Subpoena Dated July 13, 1979

6-84

In re Grand Jury Subpoena Dated Nov. 12, 1991

11-73

In re Grand Jury Subpoena Duces Tecum Issued on June 9, 1982

2-74

In re Grand Jury Subpoena (Horn)

11-64

In re Grand Jury Subpoena (Osterhoudt)

11-64

In re Grand Jury Subpoena Served Upon Gerald L. Shargel

11-65

In re Grand Jury Subpoenas

11-62, 11-76

In re Grand Jury Subpoenas (Anderson)

11-63, 11-64, 11-65

In re Grand Jury Subpoenas (Hirsch)

11-64, 11-65

In re Hanshaw

10-62

In re Hatton

16-197

In re High Fructose Corn Syrup Antitrust Litig.

8-80

In re Hinckley

10-79, 10-99, 10-105, 10-119

In re Hopkins

10-144, 10-145

In re Horowitz

11-62

In re Indian Motorcycle Litig.

12-98

In re Intel Corp. Microprocessor Antitrust Litig.

6-84

In re James Kenneth Feiler, et ux.

4-27

In re Karnofsky

10-62

In re Lilly

17-12

In re Lindsey

5-24

In re Nerland Oil, Inc.

16-18

In re Nimz Transp., Inc.

15-17, 15-174

In re Nunez

16-197

In re Nutt

10-43

In re Olson

15-79

In re OM Group Sec. Litig.

11-67, 11-68

In re Pransky

15-178

In re Premo

10-27

In re Prescription Home Health Care, Inc.

10-53

15-80

1-6

6-83, 6-86, 11-68

10-106

====== T-30 ======

In re Southmark Corp.

10-18

In re Spendthrift Farms, Inc.

14-44

In re Steinhardt Partners, LP

6-76

In re Stodut

15-79, 15-80

In re Subpoena to Testify Before Grand Jury (Alexiou)

11-64

In re Teleglobe Commc’ns Corp.

6-71

In re Townley

12-122

In re Treacy

10-32, 10-33, 10-44, 10-45, 10-62, 10-63

In re Wade

5-14

In re Weiss

6-84

In re Wolrich

11-6

In the Matter of Newton

11-26

In the Matter of Tax Liabilities of John Does, All Unknown Employees of Boundary Waters Restaurant v. United States

11-23, 11-28, 11-29

Indian Motorcycle Litig., In re

12-98

Indus. Investors v. Comm’r

14-19, 14-24, 14-31, 14-32

Indus. Valley Bank & Trust Co. v. Comm’r

12-17

Ingram v. United States

13-89, 13-92

Inman v. Comm’r

16-21

Intel Corp. v. Comm’r

4-65

Intel Corp. Microprocessor Antitrust Litig, In re

6-84

Investor Comm’ns Int’l, Inc. v. United States

11-46

Iowa Investors Baker v. Comm’r

1-13

Ip v. United States

11-43, 11-44, 11-50

Irwin v. Dep’t of Veterans Affairs

11-55

Ishizaki v. Comm’r

10-83

Israel v. Comm’r

15-105

Israel v. Everson

8-61

J

Jaben v. United States

13-35

Jack Winter, Inc. v. Koratron Co.

6-81

Jackson v. Comm’r

15-181, 16-107

Jackson v. Virginia

13-164

Jacobs v. Comm’r

6-63, 6-66, 15-43

Jacobs v. United States

15-208

Jade Trading, LLC v. United States

11-24, 12-81, 12-82

Jaeger v. United States

12-122

James Kenneth Feiler, et ux., In re

4-27

J&J Fernandez Ventures, LP v. United States

6-51

====== T-31 ======

Janello S. Dungca et ux. v. Comm’r

12-56

Jean v. Comm’r

6-68

Jean v. Nelson

17-30

Jean v. United States

10-37, 17-65

Jemison v. Comm’r

12-98

Jenkins v. Comm’r

13-118, 13-126

Jerry T. O’Brien, Inc. v. United States

11-11

Jewett v. Comm’r

14-55, 16-28

John P. Trowbridge, Life Ctr. Houston Bus. Trust v. Comm’r

6-50

Johnson v. Comm’r

10-6, 12-40, 12-52, 13-125, 15-130, 16-118, 16-120, 16-129, 17-74, 17-76

Johnson v. United States

10-33, 10-53, 16-96, 16-127

Johnston v. Comm’r

14-54, 14-55, 15-77, 15-78, 15-131, 17-46

6-16

16-39

13-197

16-71

16-124, 16-127

15-67

Jones v. Liberty Glass Co.

15-164, 15-200

Jones v. United States

8-61, 10-147, 12-126, 16-14

Jonson v. Comm’r

10-84, 10-86, 10-90, 10-93, 10-95, 10-100, 10-127, 10-133, 10-137, 10-138, 15-39

Jordan v. Comm’r

6-54

Jordan v. United States

11-43

Jorgl v. Comm’r

12-16, 12-56

Joseph v. Comm’r

16-116

Joseph B. Williams, III v. Comm’r

8-12

Joseph W. Feldman v. Comm’r

4-31, 4-44, 15-12

Joseph Weidenhoff, Inc. v. Comm’r

1-7

Judicial Watch, Inc. v. Rossotti

5-34

Juhasz v. Sec’y, Dep’t of Treasury

15-178

Jumaa v. Comm’r

16-108

Jurkiewicz v. Comm’r

12-98

K

Kaechell v. Comm’r

16-105

Kaetz v. IRS

15-181

====== T-32 ======

Kaffenberger v. United States

10-39, 15-171, 15-178, 15-183, 15-186, 15-187

Kaganove v. EPA

5-19

Kahr v. Comm’r

13-30

Kaltreider Constr., Inc. v. United States

4-25, 8-20, 8-22

Kamholz v. Comm’r

15-49

Kanar v. Comm’r

5-31

Kandi v. United States

1-10

K&M La Botica Pharmacy, Inc. v. Comm’r

8-61, 12-102, 15-103

Kanter v. IRS

5-27

Kaplan v. United States

9-21, 9-47

Kaplowitz v. Comm’r

16-132

Karara v. Comm’r

16-141

Karara v. United States

16-142

Karcho v. Comm’r

12-99, 12-101

Karnofsky, In re

10-62

Karpe v. United States

8-57

Katz v. Batavia Marine & Sporting Supplies

11-25

Katz v. Comm’r

15-27, 15-154, 16-26, 16-27, 16-32, 16-90, 16-95, 16-96, 16-99

13-114

15-158

12-122

12-117, 16-105

16-128

Keado v. United States

11-36

Kean v. Comm’r

17-36, 17-64

Keasler v. United States

17-69

Keegan v. IRS

5-14

Keene v. Comm’r

14-31, 14-48, 14-49, 14-50, 14-52, 14-53, 14-54, 14-55, 14-57, 16-14, 16-104, 16-119, 16-140

10-116

16-118

16-131

12-101

12-122

13-115

10-53

6-68, 12-96

14-31, 14-55

Kemper v. United States

14-53

Kendricks v. Comm’r

16-115

Kendzie v. Comm’r

12-98

Kennedy v. Comm’r

16-22, 16-86, 16-143

====== T-33 ======

Kenneth D. Woodard v. Comm’r

12-56

Kenney v. FBI

5-30

Kenney v. United States

16-19, 17-70

Kent Homes, Inc. v. Comm’r

8-53

Keown v. Comm’r

16-106

Kercheval v. United States

14-46

16-130

13-122

15-16

12-52

13-126

Kikirk v. United States

16-20

Kilgore v. Comm’r

16-105

Killingsworth v. United States

15-179

Kim v. Comm’r

12-95, 12-99, 12-101, 16-123, 17-73

Kimberlin v. U.S. Dep’t of Justice

5-19

Kimberly-Clark Tissue Co. v. United States

4-72

Kimmelman v. Morrison

13-140

Kincaid v. Comm’r

6-67

Kindred v. Comm’r

16-38

King v. Comm’r

1-41, 10-86, 10-89, 10-102, 10-103, 15-37, 15-38, 15-89, 15-90

King v. IRS

1-39

Kinnie v. United States

10-31

Kirch v. United States

8-40

Kirschenbaum v. Comm’r

8-9, 15-16, 15-17

Kistner v. Comm’r

10-84, 10-87

Kistner v. United States

11-7, 11-8, 11-24

Klamath Strategic Inv. Fund ex rel. St. Croix Ventures v. United States

12-81, 12-82

Klaudt v. U.S. Dep’t of Interior

15-154

Klawonn v. Comm’r

16-32, 16-104

Kleinman v. Comm’r

10-115

Kline v. United States

6-15

Kling v. Comm’r

13-115

Klinge v. IRS

5-14

Klingshirn v. United States

8-42

Klunder v. United States

12-117

Knapp v. United States

13-42

Knauss v. Comm’r

13-125

Knighten v. Comm’r

4-46

Knis v. United States

15-195

Koch Foods of AL LLC v. Gen. Elec. Capital Corp.

6-86

Koch Materials Co. v. Shore Slurry Seal, Inc.

6-71

====== T-34 ======

Kochansky v. Comm’r

15-186

Kocker v. Comm’r

12-55, 12-57

Koin v. Coyle

11-11

Kondic v. United States

15-170

Kondik v. United States

11-34

15-11

16-97

10-87, 10-88, 10-92

13-131

12-38

13-117

16-131

15-106

15-177

17-25, 17-72

1-17, 8-12

16-132

6-63

13-115

16-33, 16-104

Kumho Tire Co., Ltd. v. Carmichael

15-119

Kun v. Comm’r

15-102, 16-132

Kungys v. United States

13-107

Kunkes v. United States

10-155

Kupersmit v. Comm’r

15-43

Kurzet v. Comm’r

15-154

Kuykendall v. Comm’r

16-33

L

L & H Co. v. United States

15-204

La Mura v. United States

11-3, 11-8, 11-13, 11-18, 11-24

Laberge v. United States

15-169

Laglia v. Comm’r

1-11

Laing v. United States

8-71

6-44

15-110

15-109

16-105

Landel Corp. v. United States

16-131

Landers v. Comm’r

15-135

Landry v. Comm’r

16-125

Landvogt v. Comm’r

15-42

====== T-35 ======

Lane v. Comm’r

16-109

Lane v. Pena

12-128

Lang v. Comm’r

12-56

Lansburgh v. United States

8-39

Lantz v. Comm’r

10-147

Lardas v. Comm’r

1-41, 14-36, 15-68

LaRosa’s Int’l Fuel Co. v. United States

8-61

Larrew v. United States

16-18, 16-48, 16-133, 16-134

Larson v. IRS

5-19

Latos v. Comm’r

16-108

Law Offices of Michael B.L. Hepps v. Comm’r

6-69

Layne v. United States

10-62

Lebouef v. Comm’r

12-36

Lee v. Comm’r

6-50, 6-67, 15-42, 15-148, 16-127

LeFever v. Comm’r

9-18

Leffert v. Comm’r

6-63

Lehman v. Nakshian

17-11

Leighton v. United States

10-7

16-99

10-126

16-116

12-53

Leon Stoller v. United States

15-166

Lesar v. U.S. Dep’t of Justice

5-30

Lesinski v. Comm’r

15-214

Lesser v. Comm’r

10-10

Lesser v. United States

10-59

Lester v. United States

12-121

Leuthesser v. Comm’r

10-9

Leveto v. Lapina

12-117, 12-122

Levey v. United States

11-9, 11-30

Levine v. Comm’r

12-100

Levinson v. United States

15-78

Levy v. Comm’r

10-84, 10-89

Lewis v. Comm’r

15-106, 16-33, 16-110

Lewis v. Reynolds

4-86, 4-87, 8-30, 8-31, 15-199, 15-200, 15-206

Lewis v. United States

13-115, 15-174

Lias v. Comm’r

12-98

Liberty Fin. Serv. v. United States

11-12, 11-13, 11-15

Libutti v. United States

17-11

Lidas, Inc. v. United States

11-39

Liddon v. United States

10-59

Lignos v. United States

14-41

Lilly, In re

17-12

====== T-36 ======

Limbaugh v. U.S. Dep’t of Treasury

16-167, 16-223

12-17

16-130

5-24

12-61, 16-106

Liss v. United States

13-99

Lites v. Comm’r

16-109

Liti v. Comm’r

17-62, 17-63

Little v. United States

16-99

Lively v. Comm’r

12-52

Livermore v. Miller

15-181

Livingston v. Comm’r

17-57

Livingston v. United States

10-26

Llorente v. Comm’r

13-114

Lloyd v. Comm’r

17-5, 17-13

Loadholt Trust v. Comm’r

16-118

Lobe v. Comm’r

12-36

Lockhart v. United States

16-136

Lockheed Martin Corp. v. United States

15-166

Lodholm v. Reno

11-47

Lombard v. Comm’r

15-76

Londono v. Comm’r

16-129

Lone Manor Farms, Inc. v. Comm’r

8-31, 8-33

Long v. United States

12-121

Long Term Capital Holdings v. United States

6-74, 6-76, 12-81

Loofbourrow v. Comm’r

16-122

Lopez v. Comm’r

12-99, 15-100

Lorenzen v. United States

16-131

Loretto v. United States

8-74, 8-78

Lovejoy v. Comm’r

17-8

Loveland v. Espinosa v. Comm’r

10-6

Lowe v. United States

10-27

Lowrie v. United States

11-11

L.S. Vines v. Comm’r

1-30

Lubetzky v. United States

10-37, 10-38

Lucas v. Pilliod Lumber Co.

4-51

Luhring v. Glotzbach

1-13, 1-33, 14-8, 17-7, 17-8

Lund v. Comm’r

12-55, 12-57

Lunsford v. Comm’r (Lunsford I)

16-90, 16-104, 16-116, 16-119, 16-120, 16-121

Lunsford v. Comm’r (Lunsford II)

14-51, 14-55, 15-96, 16-90, 16-95, 16-97, 16-104, 16-105, 16-119, 16-140

Lurkins v. Comm’r

15-21

====== T-37 ======

Lutheran Med. Ctr. v. Contractors Health Plan

6-82

Luxton v. United States

16-20

L.V. Castle Inv. Group, Inc. v. Comm’r

10-5, 10-13

17-66

15-102

16-39

12-117, 16-106

16-108

Lyon v. United States

10-34, 10-37

M

MacDonald v. Comm’r

8-55

MacDonald v. United States

10-54

MacElvain v. Comm’r

16-125

MacElvain v. United States

15-80, 15-169

12-46, 12-47

12-100

12-38

14-51, 16-107, 16-127, 16-128, 16-137

Magarian Est. v. Comm’r

14-43, 14-44

Magee v. Comm’r

10-130, 10-133

Maggie Mgmt. Co. v. Comm’r

17-57, 17-60, 17-64, 17-70, 17-71

Magluta v. United States

8-77, 8-78, 8-79, 8-80

Magnone v. United States

15-201

Maher v. Comm’r

6-50

Mahler v. United States

10-31, 10-32, 10-43

Mahoney v. Comm’r

16-129

Maier v. Comm’r

10-110, 15-30, 15-33

Maine v. U.S. Dep’t of Interior

7-84

Major v. IRS

12-122

Malfatti v. Comm’r

12-116

Malkin v. United States

6-58

Mallas v. United States

12-127

Malloy v. United States

10-61, 10-62

Maloney v. Comm’r

6-64, 12-37

Mamula v. Comm’r

4-32, 7-59

Mandody v. Comm’r

16-138

Manjourides v. Comm’r

16-131

Manka v. United States

15-172

Manko v. Comm’r

8-3, 15-125, 16-138

====== T-38 ======

Mann v. Comm’r

16-99

Mannella v. Comm’r

10-147

Manning v. Seeley Tube & Box Co. of N.J.

4-53, 4-64, 4-72

Manocchio v. Comm’r

1-10, 1-17

Mansour v. Comm’r

10-113

Mantakounis v. Comm’r

13-115

Marcello v. Bonds

16-136

Marcello v. Comm’r

12-55

March v. IRS

8-5

Marchetti v. United States

11-72

Maricopa Audubon Soc’y v. U.S. Forest Serv.

1-39

Marko Durovic v. Comm’r

4-46

Marks v. Comm’r

15-100

Marretta v. Comm’r

12-96, 12-97

Mars’s Contractors, Inc. v. Comm’r

16-118

Marsh & McLennan Cos. v. United States

4-59, 4-73

Martens v. Comm’r

12-64

Martin v. Bally’s Park Place Hotel & Casino

11-68

Martin v. Comm’r

6-53, 15-101, 16-139, 16-140

Martin v. Logan

16-97, 16-99

Maryville Acad. v. Loeb Rhoades & Co.

6-84

Marzetta v. Comm’r

10-146, 10-147

Mason v. Comm’r

12-36, 12-38

Mason v. United States

11-71

Mass. Comm’r of Revenue v. Comcast Corp.

6-82

Massaglia v. Comm’r

1-17

Massei v. United States

13-119

Mathia v. Comm’r

6-67

Mathis v. United States

13-195

Matthews v. Comm’r

17-75

Matthews v. United States

13-29

Matthies v. United States

16-48

Mattingly v. United States

12-95

Mauerman v. Comm’r

17-59

Maximov v. United States

1-6

Maxton v. Comm’r

16-130

May v. IRS

5-27

May Dep’t Stores Co. & Subsidiaries v. United States

4-72, 4-73

Mayhew v. Comm’r

4-38

Mayo Clinic Found. v. United States

1-7, 1-8, 1-9

Mays v. United States

10-61

Mazurek v. United States

11-45

MC Cook & Sons v. Comm’r

8-58

====== T-39 ======

McCall v. Comm’r

10-9

McCandless v. United States

16-122

McCann v. Comm’r

12-53

McCarty v. United States

10-43

McClelland v. Comm’r

10-84

McConaughy v. United States

17-21

McCorkle v. Comm’r

15-73

McCormick v. Peterson

12-35, 12-117

McCoy v. Comm’r

10-85

McCoy Enters., Inc. v. Comm’r

16-128

16-38, 16-123

13-115

16-130

15-42

McEwen v. City of Norman

16-126

McGee v. Comm’r

10-80, 10-101, 10-122, 10-123, 10-124, 10-137, 12-95, 12-98, 13-31

McGinness v. United States

16-154

McGlaughlin v. United States

10-32, 10-33, 10-34, 10-35

McGowan v. Comm’r

6-50, 6-51, 17-5

McGrath v. United States

12-36

McIntosh v. Comm’r

16-105, 17-57

McIntyre v. United States

10-82, 16-19

17-57

13-94

10-130, 10-133

15-207

McKowen v. Internal Revenue Serv.

10-17

McLee v. Comm’r

6-68

McManus v. Comm’r

13-109

McMorgan & Co. v. First Cal. Mortg. Co.

6-84

McNally v. United States

13-73

McNally Tunneling Corp. v. City of Evanston, Illinois

11-59

McNamee v. U.S. Dep’t of Treasury

1-9

McPhee v. IRS

16-18

McPike v. Comm’r

4-38

McQuatters v. Comm’r

12-116

M.E. Blatt Co. v. United States

1-7

Mead Data Cent., Inc. v. U.S. Dep’t of the Air Force

5-23, 5-24

Meade v. Comm’r

10-110

Meadows v. Comm’r

16-118

Meadows v. United States

8-75

Means v. United States

15-169

Mecom v. Comm’r

8-12

Med. Ctr. v. Contractors Health Plan

6-82

====== T-40 ======

Med. Psychiatric Assoc. v. Internal Revenue Serv.

16-125

16-151

16-85, 16-143

6-68

10-116, 10-121

12-16

8-30, 8-32

10-5, 12-41, 15-106

Merriweather v. Comm’r

16-125

Mesa Oil, Inc. v. United States

14-51, 16-36, 16-115, 16-139

Mesher v. United States

8-79

Mestayer v. Wis. Physicians Serv. Ins. Corp.

17-77

Meyer v. Comm’r

16-90, 16-103, 16-118, 16-120, 16-121

Micro Motion, Inc. v. Kane Steel Co.

11-25

Mid-Del Therapeutic Ctr., Inc. v. Comm’r

17-59

Middleton v. Comm’r

12-36, 13-131

Midwest Research Inst. v. United States

17-36

Midwest Sports Med. v. United States

17-35

Milam v. Comm’r

16-105

Milby v. United States

16-65

Miller v. Comm’r

6-63, 6-66, 10-73, 12-96, 13-132, 15-43, 15-44, 16-130, 17-8, 17-35, 17-36

Miller v. IRS

14-46

Miller v. Standard Nut Margarine Co.

16-166

Miller v. United States

8-9, 8-73, 8-77, 8-82, 10-39, 11-34, 12-128, 15-73, 15-170, 15-173

Mills v. Comm’r

15-150, 16-39, 17-35

Millsap v. Comm’r

4-23

Milnes v. Comm’r

16-150

Mimick v. United States

11-35, 11-36

Minahan v. Comm’r

17-4, 17-74

Minnesota v. Beale

16-18

Mo. Pac. R.R. Co. v. United States

15-182

Mitchell v. Comm’r

6-69, 10-64, 10-85, 10-86, 10-92, 10-101, 15-30, 15-43, 17-56

Mitchell v. Thomas

11-45

Mlay v. Comm’r

10-74

Mobil Corp. v. United States

4-84, 15-166, 15-167, 15-169, 15-186, 15-188

Mobile Med Support Servs. v. United States

15-181

Mollison v. United States

11-46

Momot v. Comm’r

6-67

Monaghan v. Comm’r

13-108

Monahan v. Comm’r

15-109

====== T-41 ======

Monat Capital Corp. v. United States

15-166

Mondy v. United States

10-43

Monetary II Ltd. P’ship v. Comm’r

15-186

Monge v. Comm’r

15-12

Monsour v. Comm’r

10-116, 10-156

Montana v. United States

10-18

Mont. Sapphire Assocs., Ltd. v. Comm’r

9-19

Montgomery v. Comm’r

10-73, 16-109, 16-113, 16-115

Montgomery v. United States

13-19

Monti v. United States

9-21

Montijo v. United States

16-26

Moore v. Comm’r

6-50, 6-76, 14-18, 14-24, 14-27, 14-29, 14-31, 14-32, 16-37, 16-107, 16-108, 16-118, 16-120, 16-132, 16-140

Moorhous v. Comm’r

16-84, 16-86, 16-143, 16-204

10-102

12-52

4-38

10-114

15-16, 16-39, 16-187

Morgan v. U.S. Dep’t of Justice

5-28

Morris v. Comm’r

15-200

Morrison v. California

13-67

Morrison v. United States

13-113

13-94

12-95

12-16, 12-54

1-14, 1-33

13-100

10-114, 10-117

Moultrie Cotton Mills v. United States

8-51

Moutevelis v. United States

11-18

16-105

8-77

12-55

6-58

16-21

Mullins v. United States

17-31, 17-32

Muñoz v. Comm’r

15-15

Murfam Farms LLC v. United States

1-10

Murphy v. Comm’r

12-98, 16-40, 16-41, 16-130, 17-75

Musselman v. Comm’r

15-15

Mut. Assurance, Inc. v. United States

15-165

====== T-42 ======

Myers v. Internal Revenue Serv.

16-106

Myrna S. Howell v. Comm’r

4-50

N

Nader v. Comm’r

10-10

Najjar v. United States

11-58

Napoliello v. Comm’r

9-21

Napsky v. Comm’r

10-10

Naranjo v. IRS

5-31

Nardini v. United States

15-179

National Cable & Telecommunications Ass. v. Brand X Internet Services

1-9

Nat’l Paper Prods. Co. v. Helvering

4-25, 8-20

Nat’l Parks & Conservation Ass’n v. Morton

5-21

Nat’l Ref. Co. v. Comm’r

4-25, 8-20

Nat’l Union Fire Ins. Co. of Pittsburgh v. Murray Sheet Metal Co.

11-67, 11-68

Nat’l Westminster Bank PLC v. United States (NatWest II)

1-6

Nat’l Wildlife Fed’n v. U.S. Forest Serv.

1-39

N.C.F. Energy Partners v. Comm’r

9-11, 9-25

Nebres v. Comm’r

16-105

Neder v. United States

13-45

Neely v. Comm’r

8-12, 12-54, 15-34, 15-52

Nelson v. Comm’r

12-98

Nerad v. Comm’r

6-63

Nesovic v. United States

15-205

Nesse v. Internal Revenue Serv.

10-45, 10-46, 10-48

Nestor v. Comm’r

8-5, 16-33, 16-99, 16-104

Neufeld v. IRS

5-14

Neugebauer v. Comm’r

16-108

New England Med. Ctr. Hosp. v. NLRB

5-27

New Hope Servs., Inc. v. United States

17-13

New Millennium Trading, LLC v. Comm’r

12-31, 12-80, 12-82

Newbern v. Comm’r

15-106

Newsome v. United States

10-43

Newstat v. Comm’r

16-99, 16-105

Newton, In the Matter of

11-26

Newton v. United States

15-182, 15-184

N.Y. Times v. NASA

5-26

Ng v. Comm’r

16-130

====== T-43 ======

Nguyen v. Comm’r

17-19, 17-57

Nichols v. Comm’r

10-85, 16-39

Nicklaus v. Comm’r

16-6, 16-132

Niedringhaus v. Comm’r

12-38, 12-39, 12-97, 13-131, 13-133

Niemeier v. Watergate Special Prosecution Force

5-24

Night Hawk Leasing Co. v. United States

15-182, 15-185

Nimz Transp., Inc., In re

15-17, 15-174

NLRB v. Harvey

11-61

NLRB v. Robbins Tire & Rubber Co.

5-28

NLRB v. Sears, Roebuck & Co.

5-22, 5-23, 5-24, 5-25

Noell v. Comm’r

10-9, 10-10

Noons v. Comm’r

10-156

Norfleet v. United States

11-45, 11-46, 11-48

Norgaard v. Comm’r

12-64

Normac, Inc. v. Comm’r

15-12

Norris v. Comm’r

16-126

Norsworthy v. Killfoil

16-104

North v. Walsh

5-28

N. Ind. Pub. Serv. Co. & Subsidiaries v. Comm’r

8-25

Northstate Tax Consultants v. Comm’r

15-14

Norton v. Comm’r

16-105

Norwalk Liquidating, Inc. v. United States

12-40

Nosewicz v. United States

11-47

Notaro v. United States

1-33

Nuechter v. United States

11-24, 11-34

16-197

10-43

12-55

15-158

O

O’Brien v. Comm’r

12-34, 16-39

O’Bryant v. United States

15-212, 15-213, 15-214

O’Bryon v. Comm’r

10-83, 17-22

O’Connor v. IRS

5-31

O’Connor v. United States

10-34

O’Neill v. U.S

6-53

Office of the President v. Office of Indep. Counsel

5-24

Offiler v. Comm’r

16-38, 16-121, 16-123, 16-125

Ogden v. Comm’r

16-123

Oglesby v. Dep’t of Army

5-34

====== T-44 ======

Ogonoski v. Comm’r

10-128

Ohrman v. Comm’r

10-106, 10-112

Okl. Press Pub’lg Co. v. Walling

11-27

Old Nat’l Bank, v. RCH Elecs. Sys., Inc.

16-47

Olds & Whipple, Inc. v. United States

8-40

Olin Mathieson Chem. Corp. v. United States

8-45

Oliver v. Comm’r

4-38

Oliver v. United States

10-59

Olpin v. Comm’r

10-79

Olsen v. Comm’r

15-16, 15-108, 15-109

Olsen v. United States

9-21, 9-41, 16-129

Olson, In re

15-79

OM Group Sec. Litig., In re

11-67, 11-68

Oman v. Comm’r

16-138

Omohundro v. United States

1-30, 15-160, 15-170, 15-173

Opdahl v. United States

16-48

10-81, 10-83, 10-153

15-25, 15-26

10-120

16-90, 16-131

12-64

8-9, 15-16

Otinger v. United States

15-169

Otsuki v. Comm’r

12-38, 13-131

Ottawa Silica Co. v. United States

15-166

Overhauser v. United States

14-46

Overton v. United States

15-76

17-60, 17-61

12-56

13-107

16-111

12-40, 16-130

P

PAA Mgmt., Ltd. v. United States

11-26

Pace Oil Co. v. Comm’r

8-9

Pac. Fisheries Inc. v. United States

1-39

Pac. Gas & Elec. Co. v. United States

4-86, 4-87, 8-30

Pac. Wallboard & Plaster Co. v. United States

12-36

13-31

10-91

15-132

16-108, 16-112

====== T-45 ======

PALA, Inc. Employees Profit Sharing Plan & Trust Agreement v. United States

15-181, 15-183

Palihnich v. Comm’r

6-68

Palmer v. IRS

13-115

Panama Ref. Co. v. Ryan

1-7

Papermaster v. United States

12-202

Paradise v. Internal Revenue Serv.

16-144

Pardy v. Comm’r

12-99

Park v. Comm’r

10-114, 17-74

Parker v. Comm’r

12-52, 16-31, 16-32, 16-85, 16-115, 16-131, 16-143, 16-150, 16-151

Parker Hannifin Corp. v. United States

15-167

Parklane Hosiery Co. v. Shore

10-18

Parks v. Comm’r

12-96, 12-97

Parr v. United States

10-31, 10-59

Partridge v. United States

16-125

Paschen v. United States

13-23

16-108

12-52

15-100

12-53

16-129

15-169

8-12

16-108

Peat Oil & Gas Assocs. v. Comm’r

1-41, 15-69

Pedro Juan Rivera v. Comm’r

12-116

Peek v. United States

10-33

Peeples v. Comm’r

13-100

Pekar v. Comm’r

15-176, 16-124

Pelliccio v. United States

16-108

Pen Coal Corp. v. Comm’r

16-124

Penfield v. Comm’r

10-104

Penn Mut. Indemn. Co. v. Comm’r

15-185

Penn-Dixie Steel Corp. v. Comm’r

12-107

Penner v. United States

8-78

People ex rel. Shaw v. Comm’r

16-166

People’s Source Int’l, LLC v. United States

17-10

Peraino v. Comm’r

12-51

Percifield v. United States

13-113, 13-114

Perdue v. Comm’r

6-50

Perez v. Comm’r

8-5

Perez v. United States

16-167

Permian Corp. v. United States

6-84

====== T-46 ======

Peros v. United States

16-82

Perrah v. Comm’r

7-58, 12-84

Perry v. Comm’r

16-107

Persley v. Internal Revenue Serv.

16-125

Pesko v. United States

8-39

Petaluma FX Partners, LLC v. Comm’r

9-23, 12-80

Peterson v. Comm’r

15-18

Petito v. Comm’r

6-22, 9-32, 17-3, 17-21, 17-22

Petro-Hunt, LLC v. United States

10-18, 10-19

Pettyjohn v. Comm’r

15-43

Petzoldt v. Comm’r

12-97, 13-114, 13-115, 13-131

Pham v. Comm’r

12-37

PHE, Inc. v. U.S. Dep’t of Justice

5-18

Philadelphia Marine Trade Ass’n v. Comm’r

8-9

Phillips v. Comm’r

4-23, 14-43

Phillips v. United States

10-9, 10-43

Phoenix Coal Co. v. Comm’r

8-32, 8-34

Piano v. United States

6-15

Piarulle v. Comm’r

6-58, 9-18

Picchiottino v. Comm’r

16-105

Pickel v. United States

11-8, 11-17

Pierce v. Comm’r

10-86, 10-87, 10-89, 10-98

Pierce v. Underwood

17-27, 17-29, 17-57, 17-58

Pietanza v. Comm’r

16-121

Pietro v. Comm’r

17-21, 17-24

Pink v. United States

15-165

Pinkerton v. United States

13-66, 13-70

Pinson v. Comm’r

12-16, 12-55

Pinto v. United States

10-56, 10-57

13-122

17-30

12-52

15-132

Pitts v. United States

10-32

Pixley v. Comm’r

16-182

Plains Petroleum Co. v. Comm’r

12-17

Planned Furniture Promotions, Inc. v. Benjamin S. Youngblood, Inc.

16-19

Planned Invs., Inc. v. United States

16-14

Plauche-Locke Secs., Inc. v. United States

8-57

Pless v. Comm’r

16-39, 16-126

Plett v. United States

10-34

Plumb v. Comm’r

4-27, 16-105

Plunkett v. Comm’r

13-132

Poe v. Comm’r

16-132

====== T-47 ======

Poindexter v. Comm’r

16-115

Pollack v. United States

16-132

Polmar Int’l v. United States

16-91

Pomerantz v. Comm’r

16-109

Ponsford v. United States

11-47

Poole v. United States

2-21

Porter v. Comm’r

10-127, 10-138

Powell v. Granquist

12-102

Powell v. United States

11-5

17-27, 17-32, 17-57

16-44

15-178

16-129

10-27

Prescription Home Health Care, Inc., In re

10-53

Price v. Comm’r

10-85, 10-86, 10-87, 10-89, 10-90, 10-91, 10-119, 13-115, 15-21

Pride v. United States

10-55, 10-56

Pritchett v. Comm’r

15-196

Prochorenko v. United States

6-21

Prouty v. Comm’r

17-57

Provanzo v. United States

15-66

Provenzano v. United States

15-158

Prussner v. United States

12-107

Puckett v. United States

15-76

Purcell v. United States

10-32, 10-34

Q

Q.E.D., Inc. v. United States

12-40

Quality Homes, Inc. v. United States

12-34

Quantum Co. Trust v. Comm’r

12-16, 12-56

Quarterman v. Comm’r

6-50

Quick Trust v. Comm’r

8-24

Quigley v. Comm’r

16-132

Quinn v. United States

12-122

R

Raczkowski v. Comm’r

15-23

Ragan v. Comm’r

17-37

Raines v. Shalala

17-30

====== T-48 ======

Rambo v. United States

16-7

Ramirez v. Comm’r

16-53, 16-132

Rancho Residential Servs. Trust v. Comm’r

15-14

Randolph v. Comm’r

2-35, 12-37

Raney v. Comm’r

12-38

Rao v. Madduri et ux. v. Comm’r

12-56

Rapp v. Comm’r

13-115

Ratke v. Comm’r

15-109

Ratzlaf v. United States

12-247, 13-99

Ratzlaff v. United States

13-88

1-31, 17-67, 17-68

16-39

15-81

16-18

4-32, 7-59

12-38, 12-39, 13-131, 13-132

Redkeker-Barry v. United States

16-119

Reed-Merrill, Inc. v. Comm’r

12-55

Reese v. Comm’r

16-109

Reeves v. United States

5-14

Regimbal v. United States

17-27, 17-28, 17-57

Regions Fin. Corp. v. United States

6-82, 7-78, 7-82, 7-85

Reid v. United States

16-17

Reid & Reid, Inc. v. United States

16-131

Reidmiller v. United States

12-122

Reiff v. United States

10-29

Reinhart v. United States

12-117

Reis v. Comm’r

8-24

Reiserer v. United States

11-79

Reisman v. Caplin

11-10, 11-11

Remington v. United States

10-52

Render v. Comm’r

16-109

Renegotiation Bd. v. Bannercraft Clothing Co.

5-28

Reser v. Comm’r

10-87

Residential Mgmt. Servs. Trust v. Comm’r

13-108

Reuben v. Comm’r

12-36

Reymark Indus., Inc. v. United States

4-34

Reynolds v. Comm’r

12-117

Rhodes v. Edwards

15-200

Rhombar Co. v. Comm’r

8-23

Rhone-Poulenc Rorer, Inc. v. Home Indem. Co.

15-130

Rhone-Poulenc Surfactants & Specialties, LP v. Comm’r

6-51, 8-12, 9-47

Rice v. Comm’r

13-117

Richardson v. Comm’r

8-61, 8-83, 16-108

====== T-49 ======

Richmond v. Comm’r

8-3, 16-105, 16-109

Ricket v. United States

13-100

Riland v. Comm’r

16-121

Riley, In re

15-80

Riley v. United States

10-30, 10-32

14-43, 16-204

14-44

4-49

16-108

8-40

RJT Invs. X v. Comm’r

9-23, 12-80

Robbins Tire & Rubber Co. v. Comm’r

15-109

Robert v. United States

11-34, 11-79, 14-17, 14-18, 14-20, 14-27, 14-29, 14-30

Robert G. Rosser v. United States

15-204

Robert Hunter, et al. v. Comm’r

17-76

Roberts v. Comm’r

8-5, 9-25, 9-26, 12-117, 16-32, 16-99, 16-104, 16-128, 16-129, 16-141

Roberts v. United States

15-158, 16-207, 16-213

Robertson v. United States

11-43, 11-44

Robinette v. Comm’r

16-40, 16-41, 16-109, 16-134, 16-135, 16-137

Robinson v. Comm’r

8-9, 12-117, 15-15, 15-16, 16-106

Rocha v. United States

10-34, 10-60

Rochelle v. Comm’r

11-108, 15-18, 15-19

Rochin v. California

13-201

Rockwell Inn, Ltd. v. Comm’r

12-107

Rodgers v. United States

4-64

Rodriquez v. Comm’r

12-37

Roeder v. Andreacchi

16-123

Roes v. United States

6-74

Roger A. Burton et ux. v. Comm’r

14-42

Rogers v. Comm’r

12-16

Rogers v. United States

11-71, 12-122, 13-67

Rohn v. Comm’r

14-42

Ronald W. Davenport v. Comm’r

12-116

Rosales v. United States

16-67, 16-220

17-57, 17-61

1-13, 14-8, 17-8

10-117

1-6

12-38

Rosson v. United States

12-122

Rotenberry v. Comm’r

8-9, 15-16

====== T-50 ======

Roth v. United States

10-49

Rothwell Cotton Co. v. Rosenthal & Co.

15-152

Rowe v. Comm’r

10-129, 17-57

Rowlee v. Comm’r

13-131

Royal Denim for Imp. & Exp., Inc. v. United States

8-61, 15-158

Royal v. Comm’r

16-130

Rubke v. Comm’r

15-15, 15-17

Ruegsegger v. Comm’r

4-31, 4-44, 15-12

Rugiero v. U.S. Dep’t of Justice

1-39

Ruocco v. Comm’r

15-148

Ruotolo v. United States

13-169

Rusley v. Comm’r

17-57

Russell v. United States

15-25

Rutana v. Comm’r

17-58

S

Sable v. Comm’r

4-43

Sachs v. United States

12-122

Sacks v. Comm’r

12-54

Said v. Comm’r

13-125, 15-105

St. John v. United States

17-59

St. Joseph Lease Capital Corp. v. Comm’r

6-52

St. Matthew Publ’g, Inc. v. United States

11-25

Salah v. United States

15-181

Sale v. United States

10-43

Salkin v. United States

11-12

Salman Ranch Ltd. v. United States

6-50, 8-24, 9-46

Salt River Pima-Maricopa Indian Cmty. v. United States

15-38

Sam D. Heeht v. Comm’r

8-55

Sam Kong Fashions, Inc. v. Comm’r

13-117

Sams v. Comm’r

13-108

Samueli v. Comm’r

9-52

Sanderling, Inc. v. Comm’r

4-31, 4-44, 15-12

Sanders v. Comm’r

10-77

S&O Liquidating P’ship v. Comm’r

15-108

Sanner v. Bd. of Trade of City of Chicago

11-59

Sansone v. United States

13-9, 13-10, 13-11, 13-17

Santa Monica Pictures, LLC v. Comm’r

12-31, 12-81

Sapp v. Comm’r

14-30, 16-116

Sara Lee Corp. v. United States

15-206

====== T-51 ======

Sarrell v. Comm’r

15-15, 15-24, 15-48, 16-123, 16-124

9-20

15-154

15-46, 16-124

13-108

Scanlon White, Inc. v. Comm’r

6-69, 15-43

Scar v. Comm’r

15-10, 15-11

Schad v. Arizona

13-44

Schaefer v. Comm’r

17-22

Scharringhausen v. United States

11-46

Schenkel v. Comm’r

16-39, 16-197

Schepps v. United States

13-46

Scheuneman v. United States

8-60, 8-82

Schiff v. United States

16-14

Schiller v. NLRB

5-17, 5-18, 5-19

Schillinger v. Comm’r

12-17

Schinazi v. United States

12-100

Schlachter v. Comm’r

10-110

Schlosser v. United States

17-26

Schmith v. Comm’r

16-105

Schmitt v. United States

12-35

Schneer v. Comm’r

8-29

Schneider v. United States

12-223

Schneider Interest, LP v. Comm’r

15-120

Schneller v. Comm’r

16-108

Schramm v. IRS

5-30

Schreiber v. Mastrogiovanni

12-122

Schrems v. Comm’r

16-39

Schroeder v. Comm’r

12-60, 16-132

Schuermann v. United States

13-28

Schulman v. Comm’r

6-58, 16-128, 16-129

Schultz v. IRS

11-9

Schuster v. Comm’r

6-69

Schuster v. United States

8-76

Schwartz v. Comm’r

15-157, 16-131, 17-58

Schwersensky v. Comm’r

16-108

Scott v. Comm’r

6-67, 10-6, 15-43

Scott v. Hilton Grand Vacations Club

16-71

Scott v. United States

11-33

Scotty’s Contracting & Stone, Inc. v. United States

11-8, 11-48

Sealed Case, In re

6-83, 6-86, 11-68

Sealy Power, Ltd.v. Comm’r

16-121

Seaman v. Comm’r

12-53

Sears v. United States

13-67

====== T-52 ======

SEC v. Amster & Co.

6-85

SEC v. Credit Bancorp, Ltd.

16-18

SEC v. ESM Gov’t Sec., Inc.

13-103

Secret v. United States

15-179

Segerstrom v. United States

11-58

Sego v. Comm’r

16-39, 16-107, 16-126

Seligman v. Comm’r

15-150

Senate of P.R. v. U.S. Dep’t of Justice

5-25

Sente Inv. Club P’ship of Utah v. Comm’r

9-19

Senyszyn v. U.S. Dep’t of the Treasury

13-148

Sequa Corp. v. United States

4-72

Serpa v. United States

8-79

Service v. Dulles

1-14, 15-57

Serv. Employees Int’l Union v. Comm’r

16-118

Serv. Eng’g Trust v. Comm’r

16-90, 16-93

Settipane v. United States

8-73

Shafman, In re

10-106

Shafman v. U.S. Dep’t of the Treasury

10-83

Shamrock Oil Co. v. Comm’r

10-13

10-114

8-69

13-117

10-76, 10-87, 10-91, 12-16, 12-55

Sheet Metal Workers Int’l Ass’n v. Sweeney

6-83

Sheet Metal Workers Int’l Ass’n Local Union No. 19 v. U.S. Dep’t of Veterans Affairs

10-45

Sherbo v. Comm’r

17-59, 17-60

Sherer v. Comm’r

16-109

Sherrer v. Comm’r

12-38

Sherry Frontenac, Inc. v. United States

8-39

Sherwin v. United States

13-28

Shipley v. Comm’r

4-46

Shipley v. United States

12-122

Shireman v. Comm’r

16-105

Shore v. United States

15-201

Short v. Murphy

13-169

Shotwell Mfg. Co. v. United States

13-173, 13-174, 13-175

Shrier v. Comm’r

16-130

Shriver v. Baskin-Robbins Ice Cream Co.

6-86

Sicignano v. United States

2-21

Siddiqui v. United States

2-121, 12-128

Sierra Pac. Res. & Subsidiaries v. United States

15-166, 15-169

Sigel v. Comm’r

6-69

Sik v. Comm’r

17-56

====== T-53 ======

Silver v. Comm’r

12-116

Silver v. United States

16-122

Silverman v. Comm’r

8-13

Simon v. G.D. Searle & Co.

11-70

Simon v. United States

16-7

Single v. Comm’r

15-88

Singleton v. U.S.

15-212

Siquieros v. United States

16-129

Siravo v. United States

13-44, 13-50

Sjodin v. Comm’r

10-120

Skeriotis v. Comm’r

16-108

Skidmore v. Swift & Co.

1-7, 1-31

Skrizwski v. Comm’r

16-109

Sliwa v. Comm’r

17-62

Slodov v. United States

10-22, 10-49, 10-50, 10-51

Slovacek v. United States

9-21, 9-47

Small v. IRS

5-20

Smallridge v. Comm’r

4-23

Smelser v. United States

17-21

Smilde v. O’Neill

15-178

Smith v. Comm’r

8-12, 10-9, 12-16, 12-101, 15-18, 15-19, 15-33, 15-43, 16-14, 16-141, 16-143

Smith v. United States

10-35, 12-33, 12-40, 13-119, 14-42, 14-46, 15-207, 16-127, 17-3

SmithKline Beecham Corp. v. Pentech Pharm., Inc.

11-59

Smoot v. United States

16-134

Smyth v. United States

15-213

Snider v. United States

12-122, 12-123, 17-22

Snyder v. Comm’r

13-108, 14-55

Snyder Testamentary Executrix of Succession of Eric Snyder v. United States

16-11

Sochia v. Comm’r

13-100

Sokol v. Comm’r

17-57

Solomon v. Comm’r

12-97, 13-132

Soltermann v. United States

15-212

Sorenson v. O’Neill

16-167

Sorenson v. United States

10-43

Sorrentino v. IRS

4-43, 8-9

Sorrentino v. United States

15-17, 15-173, 15-174, 15-175

Sotelo v. United States

10-63

Sotir v. United States

10-56

Southmark Corp., In re

10-18

Soward v. Comm’r

9-21

====== T-54 ======

Sowards v. Comm’r

10-86, 10-89

Spade v. Star Bank

10-54

Spannaus v. U.S. Dep’t of Justice

5-34

Spaulding v. Comm’r

10-8

Spearapani v. Comm’r

12-107

Speck v. United States

11-70

Speers v. United States

6-62

Spell v. United States

11-28, 11-32

Spendthrift Farms, Inc., In re

14-44

Spiegel v. Comm’r

6-67

Spies v. United States

12-96, 13-9, 13-11, 13-16, 13-17, 13-20, 13-21, 13-22, 13-24, 13-26, 13-31, 13-72, 13-126, 13-127, 13-131, 13-132

Spiroff v. United States

15-173

Spivey v. Comm’r

6-25

Splawn v. United States

16-129

Springfield St. Ry. Co. v. United States

8-33

Spurgin v. Comm’r

15-43

Stair v. United States

14-41

Stamm Int’l Corp. v. Comm’r

15-10, 15-106

Stampley v. State Farm Fire & Cas. Co.

11-67

Standifird v. Comm’r

16-105

Stanifird v. Wilcox

16-104, 16-126

Stanko v. Comm’r

10-5, 10-6, 10-8

Stanley v. United States

15-212

12-99

10-10

10-110

1-32

State Farming Co. v. Comm’r

8-31, 8-32

Stauss v. IRS

5-29

Stearman v. Comm’r

12-116

Steel v. Comm’r

12-52

Steele v. United States

10-65, 10-66, 15-67

Stefansson v. Comm’r

12-96

Steidel v. Evans

16-123

Stein v. Comm’r

16-39, 16-53

Steinhardt Partners, LP, In re

6-76

Stell v. Comm’r

15-153

Stephens v. Comm’r

16-131

Steven N.S. Cheung, Inc. v. United States

8-61, 8-80, 8-81

Stevens v. Comm’r

10-84, 10-87, 10-90

Stewart v. Comm’r

15-42, 16-105

====== T-55 ======

Stiles Corp. v. IRS

16-167

Stobie Creek Invs., LLC v. United States

12-81, 12-82

Stodut, In re

15-79, 15-80

Stoewer v. Comm’r

16-106, 16-122

Stokey v. China Sea Rest., Inc.

16-18

Stoller v. United States

15-166

12-38, 13-133

15-153

12-52

6-67, 15-43

16-127

16-51

Strickland v. Washington

13-140

Stringer v. United States

11-47, 11-54

Strong v. Comm’r

13-117

Strong v. United States

11-47

Stuart v. United States

10-37, 10-59

Stubbs, Overbeck & Assocs., Inc. v. United States

1-31, 1-32

Sturgeon v. Schuster

16-167

Subpoena to Testify Before Grand Jury (Alexiou), In re

11-64

Suchar v. Comm’r

10-5

Sullivan v. United States

11-72, 15-169

Sumitomo Shoji America, Inc. v. Avagliano

1-6

Summerland P’ship v. Comm’r

9-19

Sumner v. United States

15-198

Sumter v. United States

12-118

Sundel v. Comm’r

15-132

Sunderstrand Corp. v. Comm’r

15-150

Sunik v. Comm’r

13-108

Sunoco, Inc. v. Comm’r

15-207

Sunshine Residential Trust v. Comm’r

15-14

Swain v. Comm’r

6-52, 6-57, 15-87, 15-88, 15-140

Swallow v. United States

13-15

Swallows Holding, Ltd. v. Comm’r

1-8

Swanagan v. Comm’r

17-5, 17-13

Swanson v. Comm’r

17-65, 17-70

Swidler & Berlin v. United States

5-24, 6-73

Syble v. United States

16-166

Sykes v. Comm’r

8-78, 8-83, 15-135

Sylvan v. Comm’r

4-31, 4-44, 15-12

Sylvestre v. United States

11-26, 11-36, 11-49

Synergy Staffing, Inc. v. United States

12-40

Szopa v. United States

17-77

====== T-56 ======

T

Taglianetti v. United States

13-113, 13-114, 13-123, 13-124

Taibo v. Comm’r

12-68

Takaba v. Comm’r

17-76

Tapio v. Comm’r

16-107

Tarragon Trust v. Comm’r

15-14

Tatum v. Comm’r

16-108

Tax Analysts v. IRS

1-37, 5-4, 5-9, 5-24

Tax Liabilities of John Does, All Unknown Employees of Boundary Waters Rest. v. United States, In the Matter of

11-23, 11-28, 11-29

Taylor v. Comm’r

4-23, 10-9, 10-114, 12-107, 16-99

Taylor v. Simonetta

16-167

TCS Auto Wholesale, Inc. v. Beene

17-61

Teachers Insurance & Annuity Ass’n of America v. Shamrock Broad. Co.

6-84

Tedokon v. Comm’r

16-39

Teixeira v. United States

15-158

Tekle v. United States

8-61

Teleglobe Commc’ns Corp., In re

6-71

Teleglobe USA Inc. v. BCE Inc. (In re Teleglobe Commc’ns Corp.)

6-71

Temple v. Comm’r

13-115

Test v. Comm’r

12-16, 12-56, 12-58

Test Masters Educ. Servs., Inc. v. Singh

10-18

Tex. Flange, Inc. v. Internal Revenue Serv.

16-129

Thibodeau v. United States

10-34, 10-51, 10-52

Thomas v. Comm’r

16-99, 16-108

Thomas A. Johnson et ux. v. Comm’r

12-52

Thomas J. Ratke et ux. v. Comm’r

15-107

Thompson v. Adams

8-23

Thompson v. Comm’r

14-55, 15-141, 16-104

Thompson v. United States

15-141

Thomsen v. United States

10-33, 10-35, 10-36, 10-39

Thosteson v. United States (Thosteson I)

10-60, 10-61

Thosteson v. United States (Thosteson II)

10-60, 10-61

Thrane v. Comm’r

12-16

Thrower v. Comm’r

12-40

Thurner v. Comm’r

10-153, 10-154, 10-155, 10-156

Tiffany Fine Arts, Inc v. United States

11-10, 11-21, 11-23, 11-26, 11-28

Tiley v. Comm’r

12-55

====== T-57 ======

Tilley v. Comm’r

16-90, 16-95

Tillman v. Comm’r

16-107

Tilloston v. Boughner

6-74

17-57

13-131

17-27

12-31, 15-132

12-107

Title Guarantee Co. v. NLRB

5-27

Toan v. Comm’r

6-21

Tobin v. Tomlinson

15-182

Todd v. United States

12-35

Tokarski v. Comm’r

13-115

Toler v. United States

11-78

Tomlinson v. Lefkowitz

12-95, 13-94

Tonitis v. Comm’r

12-38

Toppi v. Comm’r

10-110

Tornay v. United States

11-62, 11-64, 11-65

Tornichio v. Comm’r

12-117

Tornichio v. United States

16-127

Torres v. Oakland Scavenger Co.

15-154

Townley, In re

12-122

Tozier v. United States

10-53

Trans World Travel v. Comm’r

15-153

Traum v. Comm’r

15-152

Treacy, In re

10-32, 10-33, 10-44, 10-45, 10-62, 10-63

Treaty Pines Invs. P’ship v. Comm’r

15-108

Trent v. Comm’r

10-143, 10-156

Trentadue v. Integrity Comm.

1-39

Triangle Corp. v. United States

4-85

17-6

17-64

15-172

16-139

Trucks, Inc. v. United States

10-61

Trueblood v. U.S. Dep’t of Treasury

5-35

Trs. of the Bulkeley Sch. v. United States

4-85

Turchon v. United States

10-52

Turick v. Yamaha Motor Corp.

15-120

Turner v. Comm’r

4-49, 12-56, 13-34

Turner v. United States

11-55, 16-126

Tyler v. Comm’r

12-52

====== T-58 ======

U

Ueckert v. Comm’r

13-139

Uhig v. United States

11-7

Uinta Livestock Corp. v. United States

14-41

Underberg v. United States

10-62

Union Carbide Corp. v. Comm’r

7-116

Union Trust Co. of Rochester v. United States

10-126

United States v. Abbas

13-55

United States v. Abboud

13-138

United States v. Abodeely

13-112, 13-123

United States v. Abrahams

6-80, 11-10, 11-12, 11-17, 11-26, 11-61

United States v. Ackert

11-57, 13-167

United States v. Adam

13-139, 13-149

United States v. Adlman

5-25, 6-79

United States v. Adlman (Adlman II)

11-67

United States v. Admin. Enters., Inc.

11-3

United States v. Adonis

13-27

United States v. A.F. Co. of Ill.

10-6

United States v. Aguilar

13-104

United States v. Alker

13-29

United States v. Allee

11-62

United States v. Allen

13-67, 13-111

United States v. Allshouse

11-72

United States v. Alpha Med. Mgmt.

11-30

United States v. Alston

13-88, 13-89

United States v. Am. Investors of Pittsburgh, Inc.

13-77

United States v. Am. Tel. & Tel. Co.

6-82

United States v. Amon

13-105, 13-106

United States v. Ams Sintering Co.

13-68

United States v. Anderson

13-67, 13-71, 13-150, 15-207

United States v. Andrews

13-69, 15-167, 15-168, 15-182

United States v. Apfelbaum

11-72

United States v. Apker

13-70

United States v. Aracri

13-63, 13-64, 13-76

United States v. Aramony

13-42, 13-45, 13-47

United States v. Arbelaez

13-68

United States v. Arboleda

13-71

United States v. Arch Trading Co.

13-72, 13-85

United States v. Argomaniz

11-62, 11-73

United States v. Armstrong

13-104

United States v. Arthur Andersen, LLP

2-74, 6-75, 11-26

====== T-59 ======

United States v. Arthur Young & Co.

6-72, 7-79, 11-3, 11-24, 11-25

United States v. Ashfield

13-23, 13-27

United States v. Attanasio

13-76

United States v. Aubin

13-66, 13-78

United States v. Austin-Bagley Corp.

11-75

United States v. Auston

15-180

United States v. Author Servs., Inc.

11-10

United States v. Awerkamp

11-72

United States v. Badwan

13-37

United States v. Baily

13-56

United States v. Balanced Fin. Mgmt., Inc.

11-3, 11-13, 11-38

United States v. Ballard

13-67

United States v. Bank of Moulton

11-49

United States v. Bank of New England, N.A.

13-54

United States v. Bannister

16-18

United States v. Barnes

13-67

United States v. Barrett

11-10, 11-32, 11-37, 11-49

United States v. Barrilleaux

13-52

United States v. Barshov

13-84

United States v. Barter Sys., Inc.

11-21

United States v. Barton

10-38

United States v. Bartone

6-81, 11-62

United States v. Bass

13-19

United States v. Bastone

13-68

United States v. Baum

13-108

United States v. BDO Seidman, LLP

6-73, 6-74, 6-75, 6-78, 11-24, 11-59

United States v. Beacon Brass Co.

13-18

United States v. Beale

13-69

United States v. Beall

13-18, 13-20

United States v. Beaver Run Coal Co.

16-48

United States v. Becker

13-18, 13-96, 13-98

United States v. Bell

11-72

United States v. Bennett

13-105

United States v. Benson

11-9, 13-98

United States v. Berg

11-18

United States v. Berger

13-68, 13-69, 13-71

United States v. Berney

11-28

United States v. Berrigan

13-105

United States v. Berrios

13-104, 13-105

United States v. Bess

10-11

United States v. Betancourt

16-51

United States v. Bettenhausen

13-53

United States v. Beverly

13-80, 13-90

====== T-60 ======

United States v. Bichara

11-10, 11-13, 11-35, 11-37

United States v. Bilzerian

13-73, 13-76, 13-85

United States v. Bisceglia

11-2, 11-10, 11-14, 11-55, 11-56

United States v. Bishop

13-12, 13-14, 13-16, 13-21, 13-23, 13-26, 13-27, 13-28, 13-63, 13-134

United States v. Blackman

11-22, 11-61, 11-66, 15-130

United States v. Blocker

13-103, 13-104

United States v. Bohrer

13-105

United States v. Bonneau

13-22

United States v. Booher

4-47, 13-101

United States v. Booker

13-156

United States v. Boone

13-66, 13-69

United States v. Boots

13-99

United States v. Borman

13-43

United States v. Bornstein

11-70

United States v. Bosch

13-82

United States v. Bostic

13-70

United States v. Boudreaux

12-235

United States v. Boulerice

13-49

United States v. Boulet

13-13, 13-14, 13-113, 13-114

United States v. Bourgeois

13-79

United States v. Boyce

8-61, 15-76, 15-101

United States v. Boyle

4-4, 10-45, 12-12, 12-17, 12-30, 12-34, 12-110, 13-98

United States v. Bray

13-111

United States v. Breger

13-123

United States v. Breque

13-78

United States v. Brewer

13-105

United States v. Bridges

12-122, 13-198, 13-203, 13-204

United States v. Brimberry

13-20, 13-27, 13-97

United States v. Brink

13-19

United States v. Brockamp

11-55, 15-169

United States v. Bromberg

16-18

United States v. Brown

4-49, 13-34, 13-69, 13-70, 13-80, 13-196

United States v. Browning

13-84, 13-89, 13-90, 13-91

United States v. Brunetti

13-71

United States v. Bruno

16-18

United States v. Bryan

11-16

United States v. Bucey

13-80, 13-90

United States v. Buckner

13-14

United States v. Buco

6-84

United States v. Buford

13-21

United States v. Burdick

13-15

====== T-61 ======

United States v. Burnet

11-24

United States v. Burton

13-25

United States v. Bussey

13-30

United States v. Buttorff

13-54

United States v. Caceres

1-13, 1-14, 11-36

United States v. Calderon

13-119

United States v. Caldwell

13-73, 13-82, 13-84, 13-103

United States v. Callahan

13-30

United States v. Callanan

13-27

United States v. Calles

13-18

United States v. Cambara

13-65, 13-74, 13-75

United States v. Cambindo-Valencia

13-68

United States v. Carabbia

13-41

United States v. Carlo Bianchi & Co.

16-136

United States v. Carlson

4-47, 13-16, 13-18, 13-20, 13-31, 13-101

United States v. Carpenter

13-70

United States v. Carrodeguas

13-40, 13-83

United States v. Caserta

13-123

United States v. Cashio

13-39

United States v. Catalano

13-29

United States v. Catlett

13-105

United States v. C.C. Clark, Inc.

14-47

United States v. C.E. Mathews, Inc.

15-213

United States v. Chaney

13-99

United States v. Chapman

10-32, 10-34

United States v. Charroux

13-97

United States v. Chase

13-67

United States v. Chavin

13-80

United States v. Cheek

13-95, 13-96, 13-98, 13-99

United States v. Chesson

13-27, 13-79

United States v. Chevron Corp.

6-81

United States v. Chmielewski

13-127

United States v. Christian

13-69

United States v. Christians

13-31

United States v. Church of Scientology of Cal.

11-38, 11-39

United States v. Cianciulli

11-77

United States v. Cimini

13-70

United States v. Cintolo

13-70

United States v. Citron

13-14, 13-15, 13-46, 13-48

United States v. Civella

13-97

United States v. Claes

11-9, 11-13, 11-17

United States v. Claiborne

13-52

United States v. Clark

11-61, 13-57

United States v. Clarke

10-126

====== T-62 ======

United States v. Clement

11-10

United States v. Clifton

13-42, 13-45, 13-47, 13-48

United States v. Cmty. Fed. Sav. & Loan Ass’n

11-28

United States v. Coblentz

13-20

United States v. Cochrane

13-54

United States v. Cockett

13-55, 13-56, 13-135, 13-137

United States v. Codner

13-33, 13-134

United States v. Cohen

10-4, 13-35, 13-50, 13-65

United States v. Collins

13-64, 13-66, 13-89

United States v. Collorafi

13-23

United States v. Colson

13-71

United States v. Commercial Nat’l Bank of Peoria

15-213

United States v. Conaway

13-123

United States v. Conforte

13-21, 13-27

United States v. Conley

13-16, 13-17, 13-20

United States v. Conn. Motor Club

11-41

United States v. Connor

12-235, 13-18

United States v. Constr. Prods.

2-74

United States v. Copeland

13-18

United States v. Costello

13-15

United States v. Cote

6-83

United States v. Coveney

13-57, 13-59

United States v. Cox

13-135

United States v. Craft

16-19

United States v. Creamer

13-139

United States v. Critzer

13-24

United States v. Crooks

13-26, 13-82

United States v. Crowhurst

4-49, 13-34, 13-35

United States v. Crum

11-7, 11-15, 11-34, 11-78, 13-29, 13-49, 13-57, 13-58, 13-59

United States v. Cummings

13-70

United States v. Cunningham

13-15, 13-72

United States v. Cure

13-72, 13-83

United States v. Curtis

13-25

United States v. Cutler

13-37, 13-61

United States v. Cyprian

13-89

United States v. Dack

4-47, 13-10, 13-13, 13-101, 13-104

United States v. Daffin

11-31

United States v. Dahlstrom

13-25, 13-37, 13-54, 13-60, 13-63, 13-64

United States v. Dale

13-69, 13-84

United States v. Dalm

15-25, 15-26

United States v. Daly

11-73, 13-25

United States v. Damon

13-35, 13-49, 13-54, 13-62, 13-105

====== T-63 ======

United States v. Dandy

13-18, 13-150

United States v. Daniel

13-11, 13-13, 13-20, 13-28

United States v. Daniels

13-12, 13-27

United States v. Davenport

10-17, 10-22, 13-15, 13-70

United States v. Davey

11-5, 11-29, 11-31

United States v. David

13-68, 13-69, 13-71

United States v. Davis

6-72, 6-80, 11-13, 11-30, 11-31, 11-61, 11-70, 11-72, 13-71

United States v. Dean

11-77

United States v. DeAngelo

12-213

United States v. DeClue

13-100

United States v. deFrancisco-Lopez

13-30

United States v. Deloitte & Touche USA LLP

7-84

United States v. DeLuna

13-68

United States v. DePew

13-66

United States v. Derezinski

13-81, 13-89

United States v. Derr

11-3, 11-36

United States v. DeTar

13-24, 13-150

United States v. Diageo

11-58

United States v. Diamond

13-29

United States v. Dick

11-72

United States v. DiDomenico

13-42

United States v. Diecidue

13-69

United States v. Dillon

13-23

United States v. DiPetto

13-18

United States v. DiRico

13-42, 13-45

United States v. DiVarco

13-44, 13-45, 13-48, 13-50

United States v. Doe

11-74

United States v. Domino Sugar Corp.

15-180

United States v. Donaldson

11-37

United States v. Donovan

16-10

United States v. Dorotich

13-135

United States v. Dorrier

13-145

United States v. Doyle

8-75, 8-76, 13-108

United States v. Drape

13-29, 13-53

United States v. Drefke

4-47, 13-101

United States v. Droms

13-35

United States v. Drye

10-143

United States v. Dube

13-30

United States v. Dubuque Packing

8-51

United States v. Duncan

13-37, 13-43, 13-44, 13-98, 13-135, 15-171

United States v. Dunkel

13-10

United States v. Dynavac

11-13

United States v. Edelson

4-47, 4-49, 11-72, 13-34, 13-101

====== T-64 ======

United States v. Edwards

6-85, 13-35

United States v. Egenberg

11-24

United States v. El Paso Co.

11-26, 11-57, 11-60, 11-62, 11-69, 11-70

United States v. Ellett

13-13

United States v. Ellis

13-199

United States v. Engels

6-58

United States v. Engh

16-20

United States v. England

13-14

United States v. Engle

13-49, 13-52

United States v. Enstam

13-67, 13-90

United States v. Equitable Trust Co.

11-36

United States v. Erickson

13-52

United States v. Ernst & Whinney

12-222

United States v. Ervasti

13-63

United States v. Escobar de Bright

13-67

United States v. Esparza

13-69

United States v. Esser

13-113, 13-114, 13-115

United States v. Estate Preservation Services

13-98

United States v. Etheridge

13-70

United States v. Euge

7-29, 11-14, 11-31, 11-80, 14-30

United States v. Evangelista

13-98

United States v. Evans

6-73, 11-15, 11-58

United States v. Everett

13-73

United States v. Exxon Co., U.S.A.

11-41

United States v. Eyster

13-70

United States v. Falcone

13-66, 13-71

United States v. Falk

13-105

United States v. Farnell

12-234

United States v. Fawaz

13-19, 13-40, 13-41, 13-45, 13-50, 13-97, 13-107

United States v. Feaster

13-61

United States v. Feldman

13-72

United States v. Felt & Tarrant Mfg. Co.

15-166

United States v. Ferris

13-17, 13-150

United States v. Fingado

13-30

United States v. Finley

13-145

United States v. First Family Mortg. Corp.

11-11

United States v. First Nat’l Bank of Atlanta

11-9

United States v. First Nat’l State Bank of N.J.

11-9, 11-30

United States v. First State Bank

6-80, 11-61, 11-62

United States v. Fitzsimmons

13-21

United States v. Flagg

6-12, 11-23

United States v. Flaherty

13-69

United States v. Fleschner

13-78

====== T-65 ======

United States v. Fletcher

13-56, 13-65, 13-74, 13-81, 13-85

United States v. Flitcraft

4-47, 13-101

United States v. Fogel Fertilizer Co.

1-7

United States v. Foley

13-44

United States v. Ford

13-98

United States v. Foster

15-180

United States v. Fox

11-77

United States v. Franks

13-36, 13-51

United States v. Frederick

6-73, 6-79, 11-58

United States v. Frederickson

13-17, 13-27

United States v. Fritz

13-47

United States v. Furkin

13-65, 13-74, 13-80

United States v. Furst

6-71

United States v. Gaines

13-48

United States v. Galletti

6-51, 16-7, 16-8

United States v. Galvan

13-67

United States v. Gambone

13-77, 13-141, 13-143

United States v. G&G Adver. Co.

11-8, 11-17

United States v. Garavaglia

13-27, 13-28

United States v. Garber

13-24, 13-25, 13-135

United States v. Garcia

13-46

United States v. Garcilaso de la Vega

13-51

United States v. Gardner

13-26

United States v. Garrett

11-32

United States v. Gaudin

13-41, 13-42, 13-44, 13-45, 13-46, 13-47, 13-49, 13-61, 13-106

United States v. Gaumer

13-22

United States v. Gay

13-99

United States v. Geniviva

10-7

United States v. Genser

13-111

United States v. Gertner

11-13, 11-22

United States v. Gilbert

13-139, 13-149

United States v. Gilkey

13-37

United States v. Gilleran

11-10, 11-35

United States v. Giordano

11-28

United States v. Gippetti

11-78

United States v. Giry

13-67

United States v. Goetz

4-48, 13-102

United States v. Gold

13-54

United States v. Goldbatt Bros.

10-6

United States v. Goldberg

13-74, 13-75

United States v. Goldberger & Dubin, PC

11-65

United States v. Goldman

11-26

United States v. Goldstein

13-169, 16-165

United States v. Gollapudi

13-43

====== T-66 ======

United States v. Gonzalez

13-20, 13-67, 13-89

United States v. Goode

13-138

United States v. Goodyear

13-17

United States v. Gottlieb

11-21

United States v. Grabillski

13-34, 13-35

United States v. Grabinski

4-48

United States v. Grable

11-77

United States v. Gray

11-64

United States v. Green

4-47, 4-48, 13-101, 16-7

United States v. Greenberg

13-45, 13-107

United States v. Greene-Thapedi

15-180

United States v. Greer

13-63

United States v. Gricco

13-31, 13-65, 13-74, 13-77, 13-195

United States v. Grieshaber

15-45

United States v. Griffin

13-41, 13-49

United States v. Gross

13-15

United States v. Grunewald

13-21, 13-102

United States v. Guidry

13-23, 13-24, 13-26, 13-27, 13-29, 13-52, 13-63, 13-76, 13-127, 13-134

United States v. Gurary

13-63, 13-76

United States v. Gurtner

2-74

United States v. Habig

13-17, 13-149

United States v. Haga

13-72

United States v. Hajecate

13-41

United States v. Hall

1-31

United States v. Harmas

13-85

United States v. Harper

13-19, 13-34

United States v. Harrington

11-29

United States v. Harris

11-2, 11-38, 11-39, 11-45, 13-24

United States v. Harrold

13-14

United States v. Harting

4-47, 13-101

United States v. Hartley

13-68

United States v. Harvey

13-36

United States v. Haugabook

12-234

United States v. Hayes

13-45, 13-69, 13-89

United States v. Haynes

13-38, 13-56

United States v. Hazel

13-105

United States v. Heater

13-70

United States v. Hebel

13-175

United States v. Hedman

13-49

United States v. Heffner

1-14

United States v. Heinemann

13-77

United States v. Heise

4-47, 13-101

United States v. Helina

13-112

====== T-67 ======

United States v. Heller

13-24

United States v. Helmsley

13-43, 13-48, 13-61, 13-62, 13-65, 13-72, 13-74, 13-85

United States v. Hermes

13-71

United States v. Hernandez

13-83, 13-90

United States v. Higgins

13-17

United States v. Hirschfeld

13-78

United States v. Hitt

13-72

United States v. Hobbs

13-82

United States v. Hodge & Zweig

11-63

United States v. Hodgekins

8-13

United States v. Hogan

13-10, 13-13, 13-29, 13-125

United States v. Holcomb

13-70

United States v. Holecek

13-104

United States v. Holladay

13-28, 13-29, 13-50

United States v. Holovachka

13-27, 13-28

United States v. Holroyd

13-35, 13-36

United States v. Hook

13-20

United States v. Hooks

13-57, 13-58, 13-60, 13-81, 13-142

United States v. Hope

13-72

United States v. Hopkins

13-66

United States v. Horn

13-69

United States v. Horne

16-134, 17-66

United States v. Horton

13-111

United States v. Horvath

6-80, 11-61

United States v. Hubbell

11-77, 11-78

United States v. Huckabee Auto Co.

10-25

United States v. Huebner

13-82

United States v. Huguenin

13-10

United States v. Hunerlach

13-35

United States v. Hunn

12-234

United States v. Hurley

13-72, 13-73, 13-75, 13-85, 13-93

United States v. IBM

15-120

United States v. Iles

13-80

United States v. Ingredient Tech. Corp.

13-37

United States v. Ins. Consultants of Knox, Inc.

11-7

United States v. Int’l Bldg. Co.

15-78

United States v. Int’l Bus. Machines Corp.

6-81

United States v. Irwin

4-47, 13-101

United States v. Jackson

13-41, 13-55, 13-89

United States v. James Daniel Good Real Prop.

14-28

United States v. Janes

6-83

United States v. Janis

10-59

United States v. Jennings

13-56

United States v. Jerde

13-22

====== T-68 ======

United States v. Jerkins

13-73, 13-80

United States v. Jett

13-27

United States v. Jewell

13-30

United States v. John G. Mutschler & Assoc., Inc.

11-30

United States v. Johnson

13-15, 13-29, 13-46, 13-58, 13-74, 13-105, 13-118, 13-123

United States v. Jones

11-9, 11-62

United States v. Jose

11-15

United States v. Judicial Watch, Inc.

11-35

United States v. Jungles

13-16, 13-19

United States v. Kaatz

17-66

United States v. Kales

15-181, 15-182, 15-187

United States v. Kane

13-69

United States v. Kapnison

13-83

United States v. Kelley

13-56, 13-64, 13-78, 13-105, 13-106

United States v. Kellogg

13-37, 13-59, 13-61

United States v. Kennedy

11-77, 13-199, 13-202

United States v. Khalife

13-89

United States v. Kibby

13-66

United States v. Kim

13-19, 13-23, 13-26, 13-28, 13-39

United States v. Kimball

4-48

United States v. King

13-18, 13-20, 13-150

United States v. Kingston

13-200

United States v. Kirkman

2-37

United States v. Kis

11-12, 11-38

United States v. Klausner

13-17, 13-26, 13-27, 13-29, 13-42, 13-45, 13-52

United States v. Klein

13-64, 13-65, 13-72, 13-74, 13-75, 13-76, 13-84, 13-87, 13-94, 13-152