Cases citing 111 Stat. 788

Fluor Corp. & Affiliates v. United States

Aug. 19, 1997

126 F.3d 1397 · United States Court of Appeals for the Federal Circuit · United States
Schelble v. Commissioner

Nov. 26, 1997

130 F.3d 1388 · United States Court of Appeals for the Tenth Circuit · United States
Tischler v. Director, Division of Taxation

Jan. 20, 1998

17 N.J. Tax 283 · Tax Court of New Jersey · New Jersey
City of New York v. Clinton

Feb. 12, 1998

985 F. Supp. 168 · United States District Court for the District of Columbia · United States
Martin Ice Cream Co. v. Commissioner

March 17, 1998

110 T.C. 189 · United States Tax Court · United States
Winn-Dixie Stores, Inc. v. Commissioner

April 27, 1998

110 T.C. 291 · United States Tax Court · United States
Clinton v. City of New York

June 25, 1998

524 U.S. 417, 141 L. Ed. 2d 393, 118 S. Ct. 2091, 1998 U.S. LEXIS 4215, SCDB 1997-095 · Supreme Court of the United States · United States
Norwest Corp. v. Commissioner

June 29, 1998

110 T.C. 454 · United States Tax Court · United States
Wal-Mart Stores, Inc. & Subsidiaries v. Commissioner

Aug. 14, 1998

153 F.3d 650 · United States Court of Appeals for the Eighth Circuit · United States
Estate of Gibbs v. United States

Dec. 1, 1998

161 F.3d 242 · United States Court of Appeals for the Third Circuit · United States
Henry Randolph Consulting v. Commissioner

Jan. 6, 1999

112 T.C. 1 · United States Tax Court · United States
In re Kerr

Feb. 9, 1999

237 B.R. 488 · United States District Court for the Western District of Washington · United States
Savage v. Commissioner

Feb. 16, 1999

112 T.C. 46 · United States Tax Court · United States
Coohey v. United States

April 12, 1999

172 F.3d 1060 · United States Court of Appeals for the Eighth Circuit · United States
Dresser Industries, Inc. v. United States

June 25, 1999

73 F. Supp. 2d 682 · United States District Court for the Northern District of Texas · United States
United States v. Ford

July 23, 1999

184 F.3d 566 · United States Court of Appeals for the Sixth Circuit · United States
Soo Line Railroad v. United States

Sept. 24, 1999

44 Fed. Cl. 760 · United States Court of Federal Claims · United States
O'Connor v. Commonwealth Gas Co.

Feb. 23, 2000

85 F. Supp. 2d 49 · United States District Court for the District of Massachusetts · United States
United States v. Marsh

March 2, 2000

89 F. Supp. 2d 1171 · United States District Court for the District of Hawaii · United States
Esden v. Bank of Boston

Sept. 12, 2000

229 F.3d 154 · United States Court of Appeals for the Second Circuit · United States
Microsoft Corp. v. Commissioner

Sept. 15, 2000

115 T.C. 228 · United States Tax Court · United States
Callaway v. Commissioner

Sept. 15, 2000

231 F.3d 106 · United States Court of Appeals for the Second Circuit · United States
Kitt v. United States

Oct. 6, 2000

47 Fed. Cl. 821 · United States Court of Federal Claims · United States
Waugh v. Internal Revenue Service (In re Waugh)

Feb. 28, 2001

260 B.R. 806 · United States District Court for the Northern District of Texas · United States
Malachinski v. Commissioner

Oct. 4, 2001

268 F.3d 497 · United States Court of Appeals for the Seventh Circuit · United States
Kitt v. United States

Jan. 10, 2002

51 Fed. Cl. 1330 · United States Court of Appeals for the Federal Circuit · United States
Kitt v. States

Jan. 10, 2002

277 F.3d 1330 · United States Court of Appeals for the Federal Circuit · United States
Kitt v. United States

May 1, 2002

288 F.3d 1355 · United States Court of Appeals for the Federal Circuit · United States
Kitt v. United States

May 1, 2002

288 F.3d 1355 · United States Court of Appeals for the Federal Circuit · United States
ASA Investerings Partnership v. Commissioner

May 22, 2002

118 T.C. 423 · United States Tax Court · United States
Trigon Insurance v. United States

Aug. 9, 2002

215 F. Supp. 2d 687 · United States District Court for the Eastern District of Virginia · United States
Robinson v. Commissioner

Sept. 5, 2002

119 T.C. 44 · United States Tax Court · United States
Microsoft Corp. v. Commissioner

Dec. 3, 2002

311 F.3d 1178 · United States Court of Appeals for the Ninth Circuit · United States
America Online, Inc. v. United States

March 30, 2005

64 Fed. Cl. 571 · United States Court of Federal Claims · United States
Stepnowski v. Commissioner

April 26, 2005

124 T.C. 198 · United States Tax Court · United States
AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United States

Sept. 16, 2005

67 Fed. Cl. 657 · United States Court of Federal Claims · United States
Charlotte's Office Boutique, Inc. v. Commissioner

Oct. 7, 2005

425 F.3d 1203 · United States Court of Appeals for the Ninth Circuit · United States
Chrysler Corp. v. Commissioner

Feb. 8, 2006

436 F.3d 644 · United States Court of Appeals for the Sixth Circuit · United States
Grapevine Imports, Ltd. v. United States

June 14, 2006

71 Fed. Cl. 324 · United States Court of Federal Claims · United States
United States v. Novak

Feb. 22, 2007

476 F.3d 1041 · United States Court of Appeals for the Ninth Circuit · United States
Marandola v. United States

April 4, 2007

76 Fed. Cl. 237 · United States Court of Federal Claims · United States
McGann v. United States

May 17, 2007

76 Fed. Cl. 745 · United States Court of Federal Claims · United States
Gingerich v. United States

June 22, 2007

77 Fed. Cl. 231 · United States Court of Federal Claims · United States
Kerr-McGee Corp. v. United States

June 29, 2007

77 Fed. Cl. 309 · United States Court of Federal Claims · United States
Domulewicz v. Commissioner

Aug. 8, 2007

129 T.C. 11 · United States Tax Court · United States
McNeil v. United States

Aug. 9, 2007

78 Fed. Cl. 211 · United States Court of Federal Claims · United States
Scholl v. Stacy

Sept. 21, 2007

981 So. 2d 1116 · Alabama Supreme Court · Alabama
New Millennium Trading, L.L.C. v. Commissioner

Dec. 22, 2008

131 T.C. 275 · United States Tax Court · United States
Alpha I, L.P. ex rel. Sands v. United States

March 3, 2009

86 Fed. Cl. 126 · United States Court of Federal Claims · United States
American Boat Co. v. United States

Oct. 1, 2009

583 F.3d 471 · United States Court of Appeals for the Seventh Circuit · United States
Petaluma FX Partners, LLC v. Commissioner of Internal Revenue Service

Jan. 12, 2010

591 F.3d 649 · United States Court of Appeals for the District of Columbia Circuit · United States
Petaluma FX Partners, LLC v. Commissioner

Jan. 12, 2010

389 U.S. App. D.C. 64, 591 F.3d 649 · United States Court of Appeals for the District of Columbia Circuit · District of Columbia
Duffie v. United States

March 10, 2010

600 F.3d 362 · United States Court of Appeals for the Fifth Circuit · United States
Prati v. United States

May 5, 2010

603 F.3d 1301 · United States Court of Appeals for the Federal Circuit · United States
Prati v. United States

May 5, 2010

603 F.3d 1301 · United States Court of Appeals for the Federal Circuit · United States
Gates v. Commissioner

July 1, 2010

135 T.C. 1 · United States Tax Court · United States
Manor Care, Inc. v. United States

Jan. 21, 2011

630 F.3d 1377 · United States Court of Appeals for the Federal Circuit · United States
Manor Care, Inc. v. United States

Jan. 21, 2011

630 F.3d 1377 · United States Court of Appeals for the Federal Circuit · United States
Capital One Financial Corp. v. Commissioner

Oct. 21, 2011

659 F.3d 316 · United States Court of Appeals for the Fourth Circuit · United States
McNamara v. Feist

March 19, 2012

814 N.W.2d 783, 2012 ND 62 · North Dakota Supreme Court · North Dakota
Taproot Administrative Services, Inc. v. Commissioner

March 21, 2012

679 F.3d 1109 · United States Court of Appeals for the Ninth Circuit · United States
Estate of Palumbo v. United States

April 2, 2012

675 F.3d 234 · United States Court of Appeals for the Third Circuit · United States
Arbitrage Trading, LLC v. United States

Jan. 30, 2013

108 Fed. Cl. 588 · United States Court of Federal Claims · United States
Scanlon v. Secretary of Health & Human Services

Dec. 17, 2013

114 Fed. Cl. 135 · United States Court of Federal Claims · United States
Byers v. Commissioner

Jan. 17, 2014

740 F.3d 668 · United States Court of Appeals for the District of Columbia Circuit · United States
Byers v. Commissioner

Jan. 17, 2014

408 U.S. App. D.C. 137, 740 F.3d 668 · United States Court of Appeals for the District of Columbia Circuit · District of Columbia
Hardy v. Fink

June 2, 2015

787 F.3d 1189 · United States Court of Appeals for the Eighth Circuit · United States
Hardy v. Fink (In re Hardy)

June 2, 2015

787 F.3d 1189 · United States Court of Appeals for the Eighth Circuit · United States
Maimonides Medical Center v. United States

Dec. 18, 2015

809 F.3d 85 · United States Court of Appeals for the Second Circuit · United States
In re Wyly

May 10, 2016

552 B.R. 338 · United States Bankruptcy Court for the Northern District of Texas · United States
Chemtech Royalty Associates, L.P. v. United States

May 17, 2016

823 F.3d 282 · United States Court of Appeals for the Fifth Circuit · United States
Chai v. Commissioner

March 20, 2017

851 F.3d 190 · United States Court of Appeals for the Second Circuit · United States
United States v. Canada (In re Canada)

May 8, 2017

574 B.R. 620 · United States District Court for the Northern District of Texas · United States
Tennessee v. U.S. Dep't of State

March 19, 2018

329 F. Supp. 3d 597 · United States District Court for the Western District of Tennessee · United States
Highpoint Tower Tech. Inc. v. Comm'r of Internal Revenue

July 24, 2019

931 F.3d 1050 · United States Court of Appeals for the Eleventh Circuit · United States