SAMPLING OF REPORTED CASES

  • Independent Ins. Agents, Inc. v. United States, 1979 U. S. Dist. LEXIS 10132; 79-2 U. S. Tax Cas. (CCH) P9601; 44 A.F.T.R.2d (RIA) 5880 (NV 1979)
  • Washoe Tribes of Nevada etc. v. United States, 1979 U.S. Dist. LEXIS 9794 (D, NV, 1979)
  • United States v. Brigham Young University, 485 F. Supp. 534 (Utah 1980)
  • Wolf v. United States, 81-1 U. S. Tax Cas. (CCH) P9327 (Kan., August 29, 1980)
  • Davis v. United States, 511 F. Supp. 193 (Kan., 1981)
  • Deamer v. Commissioner, 1981 U. S. Dist. LEXIS 13406; 81-2 U. S. Tax Cas. (CCH) P9549; 48 A.F.T.R.2d. (RIA) 5082 (Utah 1981)
  • White v. United States, 514 F. Supp. 1057 (Utah 1981)
  • United States v. United States Fidelity & Guaranty Co., 1981 U.S. Dist. LEXIS 11768 (Kansas 1981)
  • Joslin v. United States, 1981 U.S. Dist. LEXIS 14550; 81-2 U.S. Tax Cas. (CCH) P9643 (Utah, March 23, 1981)
  • Mertsching v. United States, 547 F. Supp. 124 (Colo. 1982)
  • United States v. Morgan, 554 F. Supp. 582 (Colo. 1982)
  • In re Johnson, 36 B.R. 958 (Bankr. Utah 1983)
  • Stearns-Roger Corp v. United States, 1983 U.S. Dist. LEXIS 11864 (Colo. 1983)
  • United States v. Utah State Tax Com., 642 F. Supp. 8; (Utah, 1983)
  • Holman v. United States, 83-1 U.S. Tax Cas. (CCH) P9295 (Colo., March 22, 1983)
  • Estate of Ray v. United States, 1984 U.S. Dist. LEXIS 14805; 84-1 U.S. Tax Cas. (CCH) P13,584 (ED WA July 20, 1984)
  • In re Burrow, 36 B.R. 960 (Bankr. Utah 1984)
  • In re Warden, 36 B.R. 968 (Bankr. Utah 1984)
  • Malis v. United States, 1985 U.S. Dist. LEXIS 16320 (CD Cal. 1985)
  • Great Western Sav. v. United States, 1986 U.S Dist. Lexis 20317 (1986)
  • Great Western Sav. v. United States, 1986 U.S. Dist. LEXIS 19400; 87-1 U.S. Tax Cas. (CCH) P9364 (C.D. Cal. 1986)
  • Marquette University v. United States, 1986 U.S. Dist. LEXIS 20241; 87-2 U.S. Tax Cas. (CCH) P9412; 58 A.F.T.R.2D (RIA) 5929 (E.D. WI 1986)
  • Tamura v. United States, 1986 U.S. Dist. LEXIS 30981 (Idaho 1986); aff’d 734 F.2d 470
  • In re Moseley, 74 B.R.791 (Bankr. CD Cal 1987)
  • First American Title Ins. Co. v. US Dep’t of Treasury IRS, 1987 U.S Dist. LEXIS 14710.(CD Cal. June 29, 1987)
  • Carpenter v. United States, 1987 U.S. Dist. LEXIS 14156 (CD Cal. August 26, 1987)
  • Wolersheim v. Church of Scientology, 13 Cal. App. 4th 1426 (1992)
  • Locomotor USA v. Korus Co., 1995 U.S. App. LEXIS 401 (7th Cir. 1995)
  • Robinson, Diamant , Brill & Klausner v. Pacetti (In re Pacetti), 1996 Bankr. LEXIS 1824 (Bankr. CD Cal. 1996)
  • Anderson v. Calderon, 276 F.3d 483 (9th Cir. 2001)
  • Anderson v. Davis, 279 F.3d 674 (9th Cir. 2002)
  • Jordan v. US, 359 Fed. Appx. 881 (9th Cir. 2009)
  • Meruelo v. Comm’r, 2012 U.S. App. LEXIS 23358; 110 A.F.T.R 2d (RIA) 6654 (9th Cir. 2012) aff’g 132 T.C. 355 (2009)
  • Estate of Rule v. Comm’r, T.C. Memo 2009-309
  • Ilko v. Cal. State Bd. of Equalization (In re Ilko), 651 F.3D. 1049 (9th Cir. 2011)