§1132

Randy Jenkins, Petitioner · 2021

1132(d)(1) (2018); Lumpkin, 933 F.2d at 454-55, and this purpose might be frustrated if state law could arm defendants who deprive their employees of federally guaranteed benefits with state-law corporate shields, Lumpkin, 933 F.2d at 454-55. - 31 - [*31] There also may be something similar emerging from Superfund law, where there is a federa

Ira W. Gentry, Jr. & Lynn M. Gentry, Petitioners · 2021

1132(d)(1) (2018); Lumpkin, 933 F.2d at 454-55, and this purpose might be frustrated if state law could arm defendants who deprive their employees of federally guaranteed benefits with state-law corporate shields, Lumpkin, 933 F.2d at 454-55. - 31 - [*31] There also may be something similar emerging from Superfund law, where there is a federa

Maritza Furiatti Newman, Petitioner T.C. Memo. 2012-74 · 2012

1132(g)(1) (emphasis added).7 Rather, Congress has directed that no costs (including attorney's fees), however reasonably and necessarily incurred,fill be awarded to a winningtaxpayer ifthe IRS's position was "substantiallyjustified". Sec. 7430(c)(4)(B)(i). The IRS agrees that petitioners (1) have substantiallyprèvailed:with respect to the amo

Neil M. Baizer, Petitioner T.C. Memo. 1998-36 · 1998

1132(i) (1988), which provides that the Secretary of Labor may assess a civil penalty against a party in interest. While this clearly gives the DOL authority over the civil penalties for violation of the rules in ERISA against prohibited transactions, sec. 4975 deals with an excise tax, not a civil penalty. -22- ERISA and the Code provide for

Theodore Souris, P.C., a dissolved corporation, and Theodore Souris, as successor in interest of Theodore Souris, P.C., Petitioners T.C. Memo. 1996-450 · 1996

- 12 - Section 4980 was introduced into the Code by section 1132(a) of the Tax Reform Act of 1986, Pub.

Leckey v. Stefano 501 F.3d 212 · Cir.

Gastronomical Workers Union Local 610 v. Dorado Beach Hotel Corp. 617 F.3d 54 · Cir.

Kerkhof v. MCI Worldcom, Inc. 282 F.3d 44 · Cir.

Mitchell Energy & Development Corp. v. Fain 311 F.3d 685 · Cir.

Board of Trustees of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc. 802 F.3d 534 · Cir.

Burstein v. Retirement Account Plan for Employees of Allegheny Health Education & Research Foundation 334 F.3d 365 · Cir.

In Re Schering-Plough Corp. Erisa Litigation 420 F.3d 231 · Cir.

Ronald Tussey v. ABB 850 F.3d 951 · Cir.

32BJ N. Pension Fund v. Nutrition Mgmt. Servs. Co. 935 F.3d 93 · Cir.

DaVita, Inc. v. Marietta Mem. Hosp. 978 F.3d 326 · Cir.

Kenneth G. Helfrich v. Pnc Bank, Kentucky, Inc. 267 F.3d 477 · Cir.

William H. Burstein, M.D. v. Retirement Account Plan For Employees Of Allegheny Health Education And Research Foundation 334 F.3d 365 · Cir.

In Re: Schering-Plough Corporation Erisa Litigation, Jingdong Zhu, on Behalf of Himself and All Other Similarly Situated Adrian Fields, on Behalf of Himself/herself and All Others Similarly Situated 420 F.3d 231 · Cir.

Joseph Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.

Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

Leimkuehler Ex Rel. Leimkuehler, Inc. v. American United Life Insurance 713 F.3d 905 · Cir.

Kickham Hanley P.C. v. Kodak Retirement Income Plan 558 F.3d 204 · Cir.

Kickham Hanley P.C. v. Kodak Income Retirement Plan · Cir.

Penny/Ohlmann/Nieman v. Miami Valley Pension · Cir.

Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.

Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan 297 F.3d 287 · Cir.

DiFelice v. U.S. Airways, Inc. 497 F.3d 410 · Cir.

Campbell v. BankBoston, N.A. 327 F.3d 1 · Cir.

Griggs v. E I DuPont · Cir.

Griggs v. E. I. DuPont · Cir.

Minadeo v. ICI Paints · Cir.

Garratt, Reg G. v. Knowles, James E. 245 F.3d 941 · Cir.

Jakimas v. Hoffmann-La Roche, Inc. 485 F.3d 770 · Cir.

Loomis v. Exelon Corp. 658 F.3d 667 · Cir.

Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.

Reg G. Garratt v. James E. Knowles, Nancy Knowles, Charles L. Knowles, Katherine Knowles Strasburg, Margaret Knowles Schink, E. Lawrence Keyes, R. Euguene Goodson, Defrees & Fisk and John W. Hupp 245 F.3d 941 · Cir.

Larry Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.

Christina Murphy Minadeo v. Ici Paints D/B/A the Glidden Company 398 F.3d 751 · Cir.

Richard Jakimas Dianne Flynn, Association Member Louis Ristagno, Association Member All Other Association Members John M. Adair John J. Adzima Bruce J. Aiello Thomas Aiello Jack Bailey Gerald A. Barrett Walter Beniuk Bruce Blanchard Rene Reis Braga Tedeusz Bukowski Edward Cabral Angelo Capalbo Richard Carlson Ralph Caso James Castelli Samuel Castronovo, Jr. Peter Chapman Paul D. Ciuppa Gary Cocozzo Laura Carbo Alan L. Curtis Paul Day Charles Delorenzi Peter Demodica, III Joseph Digiacomo Stefan Dziaba Walter Dziaba Michael Faron Ramond J. Feiner Andrew Feraco Paul Franek Lawrence Gelok Robert L. Glover Raymond Goetz Joseph Gomes Anthony Greco Daniel Green Johnny Haddley William J. Hahn Richard Hall David Hanrahan Deborah Helfrich Ronald Jones Alojzy Kalata James F. Kane Joseph M. Kaprowski Bernard Kapuscinski Jan Kasprowicz Michael Kennedy Robert J. Kohler Edward Kwasnik Flavio Labagnara Rosa Labagnara Robert J. Lenik Wojciech Leozenia Joseph MacDiarmid James F. Madigan William R. Malloy, Sr. Albert A. Marchione Anthony Mariano Edward B. Mayo Henry M. McAuliffe Mike Meechan Stephen E. Mellinger Lawrence Memice Donald A. Meyer Robert P. Mundt Nick Nardone Cheryl Negron Joseph M. Orolen Edward Pajak Robert Pavone Roger M. Perri Frank J. Petrasek William Pitt Peter Plafta Julian Pokrywa Ronald Pokrywa Roque N. Rivera Antonio Rizzi Barbara Robinson Samuel Rosamilia Roger Rotondi Chuck L. Rutan Albert Rybacki Andrew J. Saccoccia Jan Serafin Robert Shallcross Martha X. Skinner Donald D. Smith Anthony Spagnuolo Anthony J. Spano Sara Spano Anthony Spera Natale Turano Stephen R. Tyburczy Robert J. Veleber, Jr. William Villino Michael A. Vocaturo Marian Wojciechowski Leonard A. Zummo Ricki Blohm Frank Cavaliere Charlene Johnson Donald Breen John Tomaskovic 485 F.3d 770 · Cir.

Orabona v. Santander Bank, N.A. 141 F.4th 1 · Cir.

Chicago Truck Drivers v. El Paso CGP Co. 525 F.3d 591 · Cir.

Thornton v. Graphic Communications Conference of the International Brotherhood of Teamsters Supplemental Retirement & Disability Fund 566 F.3d 597 · Cir.

Renfro v. Unisys Corp. 671 F.3d 314 · Cir.

Trustees of the Plumbers & Pipefitters National Pension Fund v. Plumbing Services, Inc. 791 F.3d 436 · Cir.

Jeffrey Perelman v. Raymond Perelman 793 F.3d 368 · Cir.

Laurent v. PricewaterhouseCoopers LLP 794 F.3d 272 · Cir.

Charles Thornton v. Graphic Commmunications Conference · Cir.

Mary Smith v. Regional Transit Authority, e 827 F.3d 412 · Cir.

Daniel Soehnlen v. Fleet Owners Ins. Fund 844 F.3d 576 · Cir.

Retirement Committee of DAK Americas LLC v. Brewer 867 F.3d 471 · Cir.

Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.

Tim Brundle v. Wilmington Trust, N.A. · Cir.

Laurent v. PricewaterhouseCoopers LLP 945 F.3d 739 · Cir.

Muto v. CBS Corp. 668 F.3d 53 · Cir.

Soto v. Disney Severance Pay Plan 26 F.4th 114 · Cir.

Rocco v. New York State Teamsters Conference Pension & Retirement Fund 281 F.3d 62 · Cir.

Dianne L. Shea v. Sidney Esensten 208 F.3d 712 · Cir.

David T. Hunter (99-3620) Robert Allison (99-3623) v. Caliber System, Inc., F/k/a Roadway Services, Inc. 220 F.3d 702 · Cir.

Thomas Rocco v. New York State Teamsters Conference Pension And Retirement Fund 281 F.3d 62 · Cir.

Russell Mushalla v. Teamsters Local No. 863 Pension Fund 300 F.3d 391 · Cir.

John Bauer v. Summit Bancorp 325 F.3d 155 · Cir.

Walter Dean v. National Production Workers Un 46 F.4th 535 · Cir.

Andrew Albert v. Oshkosh Corporation 47 F.4th 570 · Cir.

American Psychiatric Ass'n v. Anthem Health Plans, Inc. 821 F.3d 352 · Cir.

Donati v. Ford Motor Co. 821 F.3d 667 · Cir.

Arnold v. Lucks 392 F.3d 512 · Cir.

Coan v. Kaufman 457 F.3d 250 · Cir.

Swede v. Rochester Carpenters Pension Fund 467 F.3d 216 · Cir.

Richard G. Braddock, Petitioner · 2016

Alan R. & Toni A. Pinn, Petitioner T.C. Memo. 2013-45 · 2013

David R. & Diane Pinn, Petitioner T.C. Memo. 2013-45 · 2013

Richmond Hill Savings Bank v. Commissioner 57 T.C. 738 · 1972

Hawkinson v. Commissioner 23 T.C. 933 · 1955

Derek Kramer v. Am. Electric Power Exec. Severance Plan 128 F.4th 739 · Cir.

Duke v. Luxottica U.S. Holdings Corp. · Cir.

Finkel v. Romanowicz 577 F.3d 79 · Cir.

Bandak v. ELI LILLY AND CO. RETIREMENT PLAN 587 F.3d 798 · Cir.

Nelson v. Hodowal 512 F.3d 347 · Cir.

Tasker v. DHL Retirement Savings Plan 621 F.3d 34 · Cir.

Lalonde v. Textron, Inc. 369 F.3d 1 · Cir.

Fenton v. John Hancock Mutual Life Insurance 400 F.3d 83 · Cir.

Lugo-Velazquez v. Stiefel Laboratories, Inc. 522 F.3d 96 · Cir.

Henderson v. UPMC 640 F.3d 524 · Cir.

Zapara v. Commissioner 652 F.3d 1042 · Cir.

Finkel v. Whiffen Electric Co. · Cir.

Rusby Adams, Jr. v. Anheuser-Busch Companies, Inc. 758 F.3d 743 · Cir.

Brenda Tolbert v. RBC Capital Markets Corp. 758 F.3d 619 · Cir.

Carter v. Commissioner 746 F.3d 318 · Cir.

Cyril Korte v. HHS 735 F.3d 654 · Cir.

Randal Andersen v. Dhl Retirement Pension Plan 766 F.3d 1205 · Cir.

John Cottillion v. United Refining Co 781 F.3d 47 · Cir.

William Pender v. Bank of America Corporation 788 F.3d 354 · Cir.

Munro-Kienstra v. Carpenters' Health & Welfare Trust Fund 790 F.3d 799 · Cir.

Yates v. UMWA 1974 Pension Plan · Cir.

Gettings v. Bldg & Laborers · Cir.

Rusby Adams, Jr. v. Anheuser-Busch Companies, Inc. · Cir.

Helfrich, Richard B. v. Carle Clinic Assoc · Cir.

Berger, David v. Xerox Retirement · Cir.

Wycoff, Michael v. Hodowal, John R. · Cir.

Chicago Truck Pensio v. El Paso CGP Company · Cir.

Stephen Bandak v. Eli Lilly · Cir.

D'Amico v. CBS Corp · Cir.

Romero v. Allstate Corp. 404 F.3d 212 · Cir.

Cetel v. Kirwan Financial Group, Inc. 460 F.3d 494 · Cir.

Dianne L. Shea v. Sidney Esensten 208 F.3d 712 · Cir.

Beatty v. North Central Companies, Inc. 282 F.3d 602 · Cir.

United States v. Mary E. Taylor · Cir.

Musmeci v. Schwegmann Giant Super Markets, Inc. 332 F.3d 339 · Cir.

Laurence Kaplan v. Saint Peter's Healthcare Syste 810 F.3d 175 · Cir.

Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.

Am. Psychiatric Ass'n v. Anthem Health Plans, Inc. · Cir.

William Lee v. Verizon Communications, Inc. 837 F.3d 523 · Cir.

Estate of Linda Faye Jones v. Children's Hospital and Health 892 F.3d 919 · Cir.

Estate of Linda Faye Jones v. Children's Hospital and Health · Cir.

Peace v. American General Life Insurance 462 F.3d 437 · Cir.

Bruce Schwartz v. Ardis Bogen 913 F.3d 777 · Cir.

Walid Jammal v. Am. Family Ins. Co. · Cir.

Petersen v. Comm'r of Internal Revenue 924 F.3d 1111 · Cir.

Sheilar Smith v. OSF Healthcare System 933 F.3d 859 · Cir.

Sheilar Smith v. OSF Healthcare System · Cir.

Martinez v. Sun Life Assurance Co. 948 F.3d 62 · Cir.

City of Oakland v. Bp P.L.C. 969 F.3d 895 · Cir.

City of Oakland v. Bp P.L.C. · Cir.

Douglas A. Kelley v. Gus Boosalis 974 F.3d 884 · Cir.

Howard Jarvis Taxpayers Ass'n v. Ca Secure Choice Retire. Svg. 997 F.3d 848 · Cir.

Sacerdote v. New York University 9 F.4th 95 · Cir.

Gary Williams v. Unum Life Insurance Co. 11 F.4th 641 · Cir.

Donna Browe v. CTC Corp. · Cir.

In Re Citigroup ERISA Litigation 662 F.3d 128 · Cir.

Milgram v. ORTHOPEDIC ASSOC. DEFINED CONTRIBUTION 666 F.3d 68 · Cir.

Shaver v. Siemens Corp. 670 F.3d 462 · Cir.

Nichols Ex Rel. Alcatel Network Systems Salaried Retirees Benefit Program v. Alcatel USA, Inc. 532 F.3d 364 · Cir.

ACS RECOVERY SERVICES, INC. v. Griffin 676 F.3d 512 · Cir.

Crowell v. Shell Oil Co. 541 F.3d 295 · Cir.

Yosaun Smith v. CommonSpirit Health 37 F.4th 1160 · Cir.

SEC v. Hallam · Cir.

Taunt v. General Retirement System of Detroit (In re Wilcox) 233 F.3d 899 · Cir.

Aramony v. United Way of America 254 F.3d 403 · Cir.

Perreca v. Gluck 295 F.3d 215 · Cir.

In Re: Michael Duane Wilcox, Debtor. Charles J. Taunt, Trustee v. General Retirement System of the City of Detroit and Board of Trustees of the General Retirement System of the City of Detroit 233 F.3d 899 · Cir.

Joseph D. Griggs v. E. I. Dupont De Nemours & Company, Joseph D. Griggs v. E. I. Dupont De Nemours & Company 237 F.3d 371 · Cir.

William Aramony v. United Way Of America 254 F.3d 403 · Cir.

John Beatty v. North Central Companies, Inc. 282 F.3d 602 · Cir.

In Re Raymond B. Yates, Debtor. William T. Hendon, Trustee v. Raymond B. Yates, M.D., P.C. Profit Sharing Plan Raymond B. Yates, Trustee 287 F.3d 521 · Cir.

Perreca v. Gluck 295 F.3d 215 · Cir.

Richard B. Helfrich and Daniel B. Nelson v. Carle Clinic Association, P.C. 328 F.3d 915 · Cir.

David Berger and Gerry Tsupros, on Behalf of Themselves and Others Similarly Situated v. Xerox Corporation Retirement Income Guarantee Plan 338 F.3d 755 · Cir.

Judy Gettings v. Building Laborers Local 310 Fringe Benefits Fund 349 F.3d 300 · Cir.

Arnold v. Lucks 392 F.3d 512 · Cir.

Penny/ohlmann/nieman, Inc. v. Miami Valley Pension Corp. 399 F.3d 692 · Cir.

Gene Romero v. The Allstate Corporation 404 F.3d 212 · Cir.

Briscoe v. Fine 444 F.3d 478 · Cir.

Eastman Kodak Company v. Stwb, Inc. 452 F.3d 215 · Cir.

Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781) Vijay Sankhla, M.D., Yale Shulman, M.D., Yale Shulman, M.D., P.A., Boris Pearlman, M.D. Denville Radiology, P.A., Marvin Cetel, M.D., Karen Cetel, Marvin Cetel, M.D., P.A., Barbara Schneider, M.D., Morton Schneider, Barbara Schneider, M.D. P.A., (Pursuant to Rule 12(a), f.r.a.p.). Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Marvin Cetel, M.D., Karen Cetel, Marvin Cetel, M.D., P.A., Barbara Schneider, M.D., Morton Schneider, Barbara Schneider, M.D. P.A., Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Donald S. Murphy, Pacific Executive Services, Dsm, Inc., Karen Cetel Morton Schneider Marvin Ceten Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Monumental Life Insurance Company, Commonwealth Life Insurance Company, Capital Holding Corporation, and Aegon Usa, Inc. 460 F.3d 494 · Cir.

Leslie O. Yates v. Umwa 1974 Pension Plan 471 F.3d 514 · Cir.

Eastman Kodak Co. v. STWB, Inc. 452 F.3d 215 · Cir.

Milgram v. Orthopedic Associates Defined Contribution Pension Plan 666 F.3d 68 · Cir.

USA V. FOREST KIRST · Cir.

Minturn v. Monrad 64 F.4th 9 · Cir.

162 Citing Cases