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Table of CASES

Aero Industrial Co., Inc. TC Memo 1980-116 (1980) 6:14, 7:17
Azad v United States, (1968) 368 F 2d 74, 1968-1 USTC ¶9162 2:37
Bartels v. Birmingham, 332 US 126 (1947) 4:17

Beals Bros. Management Corp. v Comm., 2002 TNT 168-7, 2002 US App LEXIS 17711 (8th Cir., 8/27/02), affg TC Memo 2001-234

 13:21
Bronk v Mountain States Telephone & Telegraph, Inc. (10th Cit., 1998), 140 F. 3d 1335, 98-1 USTC ¶50,316 4:37
Burnetta, Edward L. v. Comm., 68 TC 387 (1977) 4:17
Burrey, et al v. Pacific Gas and Electric Co., 159 F 3d 388 (CA 9, 1998) 4:17, 4:24, 4:37
Butts v. Commissioner, T.C. Memo 1993-478, aff’d per curiam 49 F.3d 713 (11th Cir. 1995) 2:14, 2:25

Capital Cities/ABC v Ratcliff, 953 F. Supp. 1228 (D. Kan. 1997), aff’d, 141 F.3d 1405 (10th Cir.), cert denied, 119 S.Ct. 173 (1998)

 2:40, 2:45
Clark v. E. I. DuPont (4th Cir., 1997), 105 F. 3d 646, Cert. denied, 117 S.Ct. 2425 (1997) 4:37
Community for Creative Non-Violence v. Reid, 490 US 730 at 751-2, 104 L Ed 2d 811 (1989) 2:9
Fujinon Optical, Inc., 76 T.C. 499 (1981) 6:13, 9:10
Hathaway, Paul E., T.C. Memo. 1996-389, (1996) 2:23
In re Critical Care Support Services, Inc., 136 B R 378 (1992, E. D., NY) 4:17
In re Earthmovers, Inc. [199 B R 62, 96-2 USTC ¶50549 (1996, M.D. FL) 4:17, 4:20
In re Love, 1993 TNT 232-13 (E. D. Tenn, 1993) 2:14
In re Professional Security Services, Inc., 162 B R 901 (1993) 4:17
Jaeger v Matrix Essentials, Inc. Case 1:01CV0544 (N. D Ohio 8/29/02) 2:45
Kenney, Donald J., T. C. Memo. 1995-431, 1995 TNT 175-9 (1995) 1:3, 2:26, 2:38
Leavell v. Commissioner, 104 T.C. 140 (1995) 2:34
Leb's Enterprises, Inc., 85 AFTR2d ¶2000-450, (DC Il, 2000) 2:8, 2:14
Lee, James Y. v U.S., 74 AFTR2d ¶94-5720 (W.D. Tex, 1994) 3:4

Lopriore v. Raleigh Cardiovascular & Thoracic, Inc., 2002 U.S. App. LEXIS 2048; 28 Fed. Appx. 284; 27 E.B.C. 1712 (4th Cir, 2002)

 10:4
Lozon, John, (1997) TC Memo 1997-250, RIA TC Memo ¶97250, 73 CCH TCM 2914 2:41

Meek, Barjona S. v. Com., (1998, 9th Cir), 81 AFTR 2d 98-522, 133 F3d 928 (unpublished), affg Meek, Barjona, (1996) TC Memo 1996-236, RIA TC Memo ¶96236, 71 CCH TCM 3055

 17:4
Moore, Audie v. US,  92-2 USTC ¶50,401, 1992 TNT 151-19 (W. D. Mich, 1992) 2:30
Nationwide Mut. Ins. Co. v Darden. 503 US 318, 117 L. Ed. 2d 581 (1992) 2:9, 2:47
Nicholas, Harold E., T.C. Summary Opinion 2001-106, 2001 TNT 142-9 (2001) 2:37, 3:6
Professional & Executive Leasing, Inc., 89 TC 225 (1987), affd (1988, CA9) 862 F2d 751 2:9, 2:37, 4:17

Radtke, Joseph v. U.S., (1990, CA7)  65 AFTR 2d 90-1155, 895 F2d 1196, 90-1 USTC ¶50113, affg (1989, DC WI) 63 AFTR 2d 89-1469, 712 F Supp 143, 89-2 USTC ¶9466

 3:1

Rasbury, Billie, (1991, Bktcy Ct AL) 71A AFTR 2d 93-4539, 130 BR 990, 91-2 USTC ¶50454, affd (1992, DC AL) 69 AFTR 2d 92-1056, 141 BR 752, 92-1 USTC ¶50195

 2:9
Robert D. Sutherland, 78 T.C. 395 (1982) 11:10
Sargent v. Commissioner, 929 F.2d 1252 (8th Cir., 1991) 2:34
Superior Beverage Co. of Marysville, Inc. v Commissioner, 525 F.2d 186, (9th Cir, 1975) 8:7, 8:14
Time Warner, Inc. Benefit Plans v. Biscardi, 2000 U.S. Dist. LEXIS 16707 (S.D.N.Y. 2000) 2:47
Tribune Publishing Company v. Commissioner, 79 T.C. 1029 (1982) 6:13, 8:4
U.S. v Vogel Fertilizer, 455 US 16, 82-1 USTC ¶9134 (1982) 6:7, 6:8, 6:9
US v Garami, Imre, 76 AFTR 2d ¶95-5691, 05-2 USTC ¶50520 (1995, D.C., FL) 4:17
Vendor Surveillance Corporation v. US, 79 AFTR2d Par. 97-1072, 1997 TNT 125-54 (1997, 9th Cir.) 2:6
Vetrano, Michael, et ux. v. Comm., TC Memo 2000-128 (2000) 2:8
Vizcaino v. Microsoft, 120 F.3d 1006, 80 AFTR2d Par. 97-5143 (9th Cir, 1997) 2:9, 2:24, 2:28, 2:39, 2:40, 2:45
Vizcaino v. United States Dist. Court for the W. Dist. of Wash., 173 F.3d 713 (9th Cir. 1999) 4:17
Weber v. Commissioner, 103 T.C. 378, 387 (1994), affd. per curiam 60 F.3d 1104 (4th Cir. 1995) 1:16, 2:9
West Virginia Personnel Services, Inc. v U.S. 78 AFTR 2d 96-6600, 96-2 USTC ¶50554 (1996, DC WV) 2:14
Wolf v. Coca-Cola Co., 85 AFTR2d ¶2000 (11th Cir., 2000) 2:46, 4:37