Cases citing 26 C.F.R. § 301.6323

Haye v. United States

Dec. 13, 1978

461 F. Supp. 1168 · United States District Court for the Central District of California · United States
Rice Investment Co. v. United States

Sept. 4, 1980

625 F.2d 565 · United States Court of Appeals for the Fifth Circuit · United States
Peterson v. United States

March 10, 1981

511 F. Supp. 250 · United States District Court for the District of Utah · United States
United States v. Mac Cement Finishing Corp.

June 18, 1982

546 F. Supp. 52 · United States District Court for the Northern District of New York · United States
L. Rudolph Electrical Co. v. Gibbs Oil Co.

Sept. 30, 1983

16 Mass. App. Ct. 995 · Massachusetts Appeals Court · Massachusetts
Air Power, Inc. v. United States

Aug. 9, 1984

741 F.2d 53 · United States Court of Appeals for the Fourth Circuit · United States
In re Ike Martin Co.

Jan. 8, 1985

49 B.R. 13 · United States Bankruptcy Court for the District of Kansas · United States
Cameron v. Internal Revenue Service of the United States (In re Scherbenske)

March 2, 1987

71 B.R. 403 · United States Bankruptcy Court for the District of North Dakota · United States
Title Guaranty Co. of Wyoming, Inc. v. Internal Revenue Service

June 3, 1987

667 F. Supp. 767 · United States District Court for the District of Wyoming · United States
United States v. Polk

July 20, 1987

822 F.2d 871 · United States Court of Appeals for the Ninth Circuit · United States
Prairie State Bank v. Internal Revenue Service

Aug. 20, 1987

155 Ariz. 219, 745 P.2d 966 · Arizona Court of Appeals · Arizona
Brown v. Maryland

Oct. 20, 1987

699 F. Supp. 1149 · United States District Court for the District of Maryland · United States
United States v. Potemken

Aug. 22, 1988

700 F. Supp. 279 · United States District Court for the District of Maryland · United States
Rodeck v. United States

Oct. 18, 1988

697 F. Supp. 1508 · United States District Court for the District of Minnesota · United States
State Bank of Fraser v. United States

Nov. 18, 1988

861 F.2d 954 · United States Court of Appeals for the Sixth Circuit · United States
Davis v. United States

Feb. 7, 1989

705 F. Supp. 446 · United States District Court for the Central District of Illinois · United States
In re National Financial Alternatives, Inc.

Feb. 22, 1989

96 B.R. 844 · United States Bankruptcy Court for the Northern District of Illinois · United States
Eskanos v. Alpha 76, Inc.

April 26, 1989

712 F. Supp. 819 · United States District Court for the District of Colorado · United States
Yardas v. United States

April 3, 1990

899 F.2d 550 · United States Court of Appeals for the Sixth Circuit · United States
In re May Reporting Services, Inc.

June 20, 1990

115 B.R. 652 · United States Bankruptcy Court for the District of South Dakota · United States
Dupre v. Joe's Riverside Seafood, Inc.

March 28, 1991

578 So. 2d 158 · Louisiana Court of Appeal · Louisiana
Cipriano v. Tocco

June 12, 1991

772 F. Supp. 344 · United States District Court for the Eastern District of Michigan · United States
Ketcham v. United States

Aug. 27, 1991

783 F. Supp. 511 · United States District Court for the District of Nevada · United States
Middlesex Savings Bank v. Johnson

Sept. 9, 1991

777 F. Supp. 1024 · United States District Court for the District of Massachusetts · United States
Don King Productions, Inc. v. Thomas

Sept. 23, 1991

945 F.2d 529 · United States Court of Appeals for the Second Circuit · United States
McDermott v. Zions First National Bank, N.A.

Oct. 2, 1991

945 F.2d 1475 · United States Court of Appeals for the Tenth Circuit · United States
Resolution Trust Corp. v. Gill

March 31, 1992

960 F.2d 336 · United States Court of Appeals for the Third Circuit · United States
Hudgins v. Internal Revenue Service (In re Hudgins)

June 18, 1992

141 B.R. 973 · United States Court of Appeals for the Fourth Circuit · United States
Hudgins v. Internal Revenue Service

June 18, 1992

967 F.2d 973 · United States Court of Appeals for the Fourth Circuit · United States
Palandjoglou v. United National Insurance

Jan. 21, 1993

821 F. Supp. 1179 · United States District Court for the Southern District of Texas · United States
United States v. Meriden Box Co. (In re Anderson)

Jan. 27, 1993

150 B.R. 86 · United States District Court for the District of Connecticut · United States
First N.H. Bank, National Ass'n v. Carrabassett Investment Corp.

Feb. 18, 1993

813 F. Supp. 919 · United States District Court for the District of New Hampshire · United States
United States ex rel. Internal Revenue Service v. McDermott

March 24, 1993

507 U.S. 447, 123 L. Ed. 2d 128, 113 S. Ct. 1526, 1993 U.S. LEXIS 2400, SCDB 1992-048 · Supreme Court of the United States · United States
Kitaeff v. Peabody Construction Co. (In re Bay State York Co.)

Dec. 23, 1993

162 B.R. 922 · United States Bankruptcy Court for the District of Massachusetts · United States
United States v. Howard A.

March 25, 1994

848 F. Supp. 1096 · United States District Court for the District of Rhode Island · United States
United States v. McCombs

July 13, 1994

30 F.3d 310 · United States Court of Appeals for the Second Circuit · United States
Adelvision, L.P. v. Groff

Aug. 11, 1994

859 F. Supp. 797 · United States District Court for the Eastern District of Pennsylvania · United States
Mostoller v. Aspen Marine Group (In re Dorrough)

Oct. 20, 1994

173 B.R. 135 · United States Bankruptcy Court for the Eastern District of Tennessee · United States
Suarez v. United States (In re Suarez)

April 17, 1995

182 B.R. 916 · United States Bankruptcy Court for the Southern District of Florida · United States
Monica Fuel, Inc. v. Internal Revenue Service

June 2, 1995

56 F.3d 508 · United States Court of Appeals for the Third Circuit · United States
United States v. McCombs

June 13, 1995

928 F. Supp. 261 · United States District Court for the Western District of New York · United States
Tanoue v. Internal Revenue Service

Aug. 1, 1995

904 F. Supp. 1161 · United States District Court for the District of Hawaii · United States
Sills v. United States, Department of Treasury (In re Sills)

May 3, 1996

82 F.3d 111 · United States Court of Appeals for the Fifth Circuit · United States
Sills v. United States

May 3, 1996

82 F.3d 111 · United States Court of Appeals for the Fifth Circuit · United States
A & B Steel Shearing & Processing, Inc. v. United States

July 31, 1996

934 F. Supp. 254 · United States District Court for the Eastern District of Michigan · United States
United States v. Thompson

Jan. 21, 1997

966 F. Supp. 1140 · United States District Court for the Southern District of Alabama · United States
In re Cole

March 13, 1997

205 B.R. 668 · United States Bankruptcy Court for the District of Massachusetts · United States
Bourque v. United States

Aug. 27, 1997

123 F.3d 705 · United States Court of Appeals for the Second Circuit · United States
Bourque v. United States

Aug. 27, 1997

123 F.3d 705 · United States Court of Appeals for the Second Circuit · United States
Bremen Bank & Trust Co. v. United States

Dec. 19, 1997

131 F.3d 1259 · United States Court of Appeals for the Eighth Circuit · United States
Walsh v. United States (In re Focht)

Jan. 4, 1999

243 B.R. 263 · United States District Court for the Western District of Pennsylvania · United States
Plymouth Savings Bank v. United States Internal Revenue Service

Aug. 12, 1999

187 F.3d 203 · United States Court of Appeals for the First Circuit · United States
United States v. Berg

Oct. 5, 1999

190 F.R.D. 539 · United States District Court for the Eastern District of California · United States
Miller v. Conte

Oct. 28, 1999

72 F. Supp. 2d 952 · United States District Court for the Northern District of Indiana · United States
South Independence, Inc. v. United States (In re South Independence, Inc.)

Nov. 21, 2000

256 B.R. 861 · United States Bankruptcy Court for the Eastern District of Virginia · United States
United States v. Morrell

March 23, 2001

137 F. Supp. 2d 130 · United States District Court for the Eastern District of New York · United States
M & T Electrical Contractors, Inc. v. Capital Lighting & Supply, Inc. (In re M & T Electrical Contractors, Inc.)

April 9, 2001

267 B.R. 434 · United States Bankruptcy Court for the District of Columbia · United States
United States v. Tempelman

June 26, 2001

12 F. App'x 18 · United States Court of Appeals for the First Circuit · United States
Cooper Industries, Inc. v. Compagnoni

Aug. 29, 2001

162 F. Supp. 2d 702 · United States District Court for the Southern District of Texas · United States
Zimmerman v. Zimmerman

Aug. 30, 2001

633 N.W.2d 594, 2001 ND 155 · North Dakota Supreme Court · North Dakota
Charter Financial, Inc. v. Aurora Graphics, Inc.

Jan. 27, 2003

149 N.H. 87 · New Hampshire Supreme Court · New Hampshire
Matthies v. Nave

May 20, 2003

63 F. App'x 403 · United States Court of Appeals for the Ninth Circuit · United States
United States v. Taylor

July 31, 2003

338 F.3d 947 · United States Court of Appeals for the Eighth Circuit · United States
Reed v. Civiello

Dec. 17, 2003

297 F. Supp. 2d 1008 · United States District Court for the Northern District of Ohio · United States
Kenney v. United States

July 30, 2004

329 F. Supp. 2d 1193 · United States District Court for the Northern District of California · United States
United States v. Peabody Construction Co.

Feb. 24, 2005

392 F. Supp. 2d 36 · United States District Court for the District of Massachusetts · United States
Richards v. Richards

March 31, 2005

368 F. Supp. 2d 817 · United States District Court for the Western District of Michigan · United States
American Investment Financial v. United States

April 13, 2005

364 F. Supp. 2d 1321 · United States District Court for the District of Utah · United States
United States v. Crestmark Bank (In re Spearing Tool & Manufacturing Co.)

June 21, 2005

412 F.3d 653 · United States Court of Appeals for the Sixth Circuit · United States
United States v. Crestmark Bank

June 21, 2005

412 F.3d 653 · United States Court of Appeals for the Sixth Circuit · United States
Collier v. United States ex rel. Internal Revenue Service

Dec. 13, 2005

432 F.3d 300 · United States Court of Appeals for the Fourth Circuit · United States
Collier v. United States (In re Charco, Inc.)

Dec. 18, 2005

335 B.R. 300 · United States Court of Appeals for the Fourth Circuit · United States
United States v. Sweeny

Feb. 21, 2006

418 F. Supp. 2d 492 · United States District Court for the Southern District of New York · United States
American Investment Financial v. United States

Dec. 14, 2006

476 F.3d 810 · United States Court of Appeals for the Tenth Circuit · United States
Mecco, Inc. v. Capital Hardware Supply, Inc.

May 14, 2007

486 F. Supp. 2d 537 · United States District Court for the District of Maryland · United States
Spahr v. United States

Aug. 17, 2007

501 F. Supp. 2d 92 · United States District Court for the District of Columbia · United States
Industrial Bank, N.A. v. United States

Oct. 16, 2008

583 F. Supp. 2d 44 · United States District Court for the District of Columbia · United States
Sande v. United States

April 21, 2009

323 F. App'x 812 · United States Court of Appeals for the Eleventh Circuit · United States
FamilyFirst Bank v. Kusek

July 15, 2009

657 F. Supp. 2d 258 · United States District Court for the District of Massachusetts · United States
Moroch v. United States

July 24, 2009

647 F. Supp. 2d 137 · United States District Court for the District of Connecticut · United States
Equity Investment Partners, LP v. United States

Aug. 18, 2009

669 F. Supp. 2d 1330 · United States District Court for the Southern District of Florida · United States
John Hancock Life Insurance v. United States

Oct. 14, 2009

676 F. Supp. 2d 478 · United States District Court for the Eastern District of Louisiana · United States
Equity Investment Partners, LP v. Lenz

Jan. 29, 2010

594 F.3d 1338 · United States Court of Appeals for the Eleventh Circuit · United States
Green Pastures Christian Ministries, Inc. v. United States ex rel. Internal Revenue Service (In re Green Pastures Christian Ministries, Inc.)

Aug. 25, 2010

437 B.R. 465 · United States Bankruptcy Court for the Northern District of Georgia · United States
Davis v. Mississippi State Tax Commission

Oct. 7, 2010

45 So. 3d 274 · Mississippi Supreme Court · Mississippi
Estate of Shapiro v. United States

Feb. 22, 2011

634 F.3d 1055 · United States Court of Appeals for the Ninth Circuit · United States
Green Tree Servicing, LLC v. United States

April 1, 2011

783 F. Supp. 2d 243, 2011 DNH 056 · United States District Court for the District of New Hampshire · United States
In re Reitter Corp.

May 13, 2011

449 B.R. 641 · United States Bankruptcy Court for the District of Puerto Rico · United States
Banco Popular De Puerto Rico v. United States (In re Reitter Corp.)

March 31, 2012

475 B.R. 314 · United States District Court for the District of Puerto Rico · United States
Abercrombie & Fitch Stores Inc. v. American Commercial Construction, Inc.

Sept. 10, 2012

499 F. App'x 550 · United States Court of Appeals for the Sixth Circuit · United States
Callahan v. Chicago Series of Lockton Companies, LLC

July 29, 2015

118 F. Supp. 3d 1008 · United States District Court for the Northern District of Illinois · United States
Wright v. Experian Information Solutions, Inc.

Nov. 10, 2015

805 F.3d 1232 · United States Court of Appeals for the Tenth Circuit · United States
In re Aquatic Pools, Inc.

Feb. 8, 2017

567 B.R. 376 · United States Bankruptcy Court for the District of New Mexico · United States
Se Prop. Holdings, LLC v. Unified Recovery Grp., LLC

Nov. 30, 2018

357 F. Supp. 3d 537 · United States District Court for the Eastern District of Louisiana · United States
U.S. v. Z Inv. Properties, LLC

April 18, 2019

921 F.3d 696 · United States Court of Appeals for the Seventh Circuit · United States