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§115 — Income of States, municipalities, etc.

332 cases·47 followed·41 distinguished·4 questioned·4 criticized·2 limited·5 overruled·229 cited—14% support

Statute Text — 26 U.S.C. §115

Gross income does not include—

(1)

income derived from any public utility or the exercise of any essential governmental function and accruing to a State or any political subdivision thereof, or the District of Columbia; or

(2)

income accruing to the government of any possession of the United States, or any political subdivision thereof.

332 Citing Cases

Caren Kohl, aka, Caren Rein, Petitioner · 2024

, 136 Stat. 4459, 5296 (2022). That provision exempts certain withdrawals made for emergency expenses from the additional tax. However, section 72(t)(2)(I) applies only “to distributions made after December 31, 2023.” Consolidated Appropriations Act § 115(c), 136 Stat. at 5297. It is not applicable to the distribution petitioner received in 2018. And because it is not, petitioner is liable for the additional tax on her early retirement plan distribution. To reflect the foregoing, Decision will b

Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

115(g), 45 Stat. 822. The latter section provided that additions to tax for failure to file a tax return “shall be collected at the same time and in the same manner and as part of the tax”. Revenue Act of 1928, ch. 852, sec. 291, 45 Stat. 857. In the 1939 Code, when the relevant text was first codified, Congress again used the words “time” and

Merrill Lynch & Co. v. Commissioner 120 T.C. 12 · 2003

On her tax return, the redeemed shareholder reported the transaction as a redemption of all of her stock under section 115(c) of the Internal Revenue Code of 1939 and claimed that the transaction must be treated as a sale or exchange of stock.

Harold Wilson, Petitioner T.C. Memo. 2001-139 · 2001

xpayers to contest the disallowance of the earned income credit in the Tax Court. In this regard, H. Rept. 100-795, at 366 (1988), and S. Rept. 100-445, at 387 (1988), state: 18. Certain refundable credits to be assessed under deficiency procedures (sec. 115(r) of the bill and sec. 6211 of the Code) - 7 - Present Law Under present law, the deficiency procedures allowing taxpayers to litigate issues in the Tax Court relating to the earned income credit (sec. 32) and the credit for the certain pay

C. Merritt & Dorothy Pumphrey, Petitioner · 1995

115(4) (1988), and that those years of service increased the monthly annuity benefit to which petitioner is entitled. By contrast, petitioners contend that petitioner received the entire account balance from the Retirement System when he received the Transfer Refund.9 Therefore, petitioners conclude that the "balance to the credit" requirement

Himmel v. Commissioner 41 T.C. 62 · 1963
Tobias v. Commissioner 40 T.C. 84 · 1963
Barbourville Brick Co. v. Commissioner 37 T.C. 7 · 1961
Trianon Hotel Co. v. Commissioner 30 T.C. 156 · 1958
Chamberlin v. Commissioner 18 T.C. 164 · 1952
Amoco Corporation, f.k.a. Standard Oil Company (Indiana) & Affiliated Corporations, Petitioners T.C. Memo. 1996-159 · 1996
Bhada v. Commissioner 89 T.C. 959 · 1987
National-Standard Co. v. Commissioner 80 T.C. 551 · 1983
Webb v. Commissioner 67 T.C. 293 · 1976
Callan v. Commissioner 54 T.C. 1514 · 1970
Henry C. Beck Co. v. Commissioner 52 T.C. 1 · 1969
Abegg v. Commissioner 50 T.C. 145 · 1968
Cleveland v. Commissioner 39 T.C. 657 · 1963
Lewis v. Commissioner 35 T.C. 71 · 1960
Union Starch & Refining Co. v. Commissioner 31 T.C. 1041 · 1959
Sidney v. Commissioner 30 T.C. 1155 · 1958
Lentz v. Commissioner 28 T.C. 1157 · 1957
Estate of Maycann v. Commissioner 29 T.C. 81 · 1957
Weaver v. Commissioner 25 T.C. 1067 · 1956
Miller v. Commissioner 26 T.C. 115 · 1956
Lukens v. Commissioner 26 T.C. 900 · 1956
Kessner v. Commissioner 26 T.C. 1046 · 1956
Auto Finance Co. v. Commissioner 24 T.C. 416 · 1955
Cloutier v. Commissioner 24 T.C. 1006 · 1955
Liddon v. Commissioner 22 T.C. 1220 · 1954
Cramer v. Commissioner 20 T.C. 679 · 1953
Estate of Godley v. Commissioner 19 T.C. 1082 · 1953
Sullivan v. Commissioner 17 T.C. 1420 · 1952
Bangor & Aroostook Railroad v. Commissioner 16 T.C. 578 · 1951
Roe v. Commissioner 15 T.C. 503 · 1950
Trustees Common Stock John Wanamaker Philadelphia Under Will of Wanamaker v. Commissioner 11 T.C. 365 · 1948
Snite v. Commissioner 10 T.C. 523 · 1948
Carter v. Commissioner 9 T.C. 364 · 1947
St. Clair Estate Co. v. Commissioner 9 T.C. 392 · 1947
Pullman, Inc. v. Commissioner 8 T.C. 292 · 1947
Thornton v. Commissioner 6 T.C. 573 · 1946
Slover v. Commissioner 6 T.C. 884 · 1946
Okonite Co. v. Commissioner 4 T.C. 618 · 1945
Taylor-Wharton Iron & Steel Co. v. Commissioner 5 T.C. 768 · 1945
Wellhouse v. Commissioner 3 T.C. 363 · 1944
Houston Chronicle Publishing Co. v. Commissioner 3 T.C. 1233 · 1944
Blauvelt v. Commissioner 4 T.C. 10 · 1944
Shellabarger Grain Products Co. v. Commissioner 2 T.C. 75 · 1943
United National Corp. v. Commissioner 2 T.C. 111 · 1943
DeNobili Cigar Co. v. Commissioner 1 T.C. 673 · 1943
Floyd v. Commissioner 2 T.C. 744 · 1943
Levy v. Commissioner 30 T.C. 1315 · 1958
Estate of Meyer v. Commissioner 15 T.C. 850 · 1950
R. H. Bogle Co. v. Commissioner 10 T.C. 1282 · 1948
Nadine Pellegrino v. TSA 937 F.3d 164 · Cir.
Gross v. Commissioner 23 T.C. 756 · 1955
Bradford v. Commissioner 22 T.C. 1057 · 1954
Lockhart v. Commissioner 8 T.C. 436 · 1947
F. & R. Lazarus & Co. v. Commissioner 1 T.C. 292 · 1942
Utilities & Industries Corp. v. Commissioner 41 T.C. 888 · 1964
Bullock v. Commissioner 26 T.C. 276 · 1956
Allen Eiry Trust v. Commissioner 77 T.C. 1263 · 1981
Connecticut Light & Power Co. v. Commissioner 40 T.C. 597 · 1963
Riley v. Commissioner 35 T.C. 848 · 1961
Frelbro Corp. v. Commissioner 36 T.C. 864 · 1961
Shull v. Commissioner 34 T.C. 533 · 1960
Payne v. Commissioner 30 T.C. 1044 · 1958
Ortmayer v. Commissioner 28 T.C. 64 · 1957
Magnus v. Commissioner 28 T.C. 898 · 1957
Wilson v. Commissioner 27 T.C. 976 · 1957
Kolkey v. Commissioner 27 T.C. 37 · 1956
Waldheim v. Commissioner 25 T.C. 839 · 1956
Wilson v. Commissioner 25 T.C. 1058 · 1956
Gilmore v. Commissioner 25 T.C. 1321 · 1956
Lesser v. Commissioner 26 T.C. 306 · 1956
Howell v. Commissioner 26 T.C. 846 · 1956
Erburu v. Commissioner 23 T.C. 820 · 1955
Towers v. Commissioner 24 T.C. 199 · 1955
McDaniel v. Commissioner 25 T.C. 276 · 1955
Gunn v. Commissioner 25 T.C. 424 · 1955
Murrin v. Commissioner 24 T.C. 502 · 1955
Gooding Amusement Co. v. Commissioner 23 T.C. 408 · 1954
Tobacco Products Export Corp. v. Commissioner 21 T.C. 625 · 1954
W. G. Maguire & Co. v. Commissioner 20 T.C. 20 · 1953
Messer v. Commissioner 20 T.C. 264 · 1953
Smull v. Commissioner 17 T.C. 1393 · 1952
White v. Commissioner 17 T.C. 1562 · 1952
Seide v. Commissioner 18 T.C. 502 · 1952
Estate of Fearon v. Commissioner 16 T.C. 385 · 1951
Wiegand v. Commissioner 14 T.C. 136 · 1950
Lester Lumber Co. v. Commissioner 14 T.C. 255 · 1950
Estate of Hill v. Commissioner 10 T.C. 1090 · 1948
Bradley v. Commissioner 9 T.C. 115 · 1947
Schweppe v. Commissioner 8 T.C. 1224 · 1947
Chick v. Commissioner 7 T.C. 1414 · 1946
Meyer v. Commissioner 5 T.C. 165 · 1945
Knowles v. Commissioner 5 T.C. 525 · 1945
Beard v. Commissioner 4 T.C. 756 · 1945
Jones v. Commissioner 4 T.C. 854 · 1945
Cochran v. Commissioner 4 T.C. 942 · 1945
R. D. Merrill Co. v. Commissioner 4 T.C. 955 · 1945
Upham v. Commissioner 4 T.C. 1120 · 1945
Globe-News Publishing Co. v. Commissioner 3 T.C. 1199 · 1944
Tully Trust v. Commissioner 1 T.C. 611 · 1943
Estate of Wheeler v. Commissioner 1 T.C. 640 · 1943
Shield Co. v. Commissioner 2 T.C. 763 · 1943
Hobby v. Commissioner 2 T.C. 980 · 1943
Strake Trust ex rel. McConn v. Commissioner 1 T.C. 1131 · 1943
Berry Petroleum Co. v. Commissioner 104 T.C. 584 · 1995
Krause v. Commissioner 99 T.C. 132 · 1992
Gunther v. Commissioner 92 T.C. 39 · 1989
Foundation of Human Understanding v. Commissioner 88 T.C. 1341 · 1987
Weingarden v. Commissioner 86 T.C. 669 · 1986
David Metzger Trust v. Commissioner 76 T.C. 42 · 1981
Sharp v. Commissioner 75 T.C. 21 · 1980
C. Blake McDowell, Inc. v. Commissioner 67 T.C. 1043 · 1977
Virginia Materials Corp. v. Commissioner 67 T.C. 372 · 1976
Anderson v. Commissioner 67 T.C. 522 · 1976
Benjamin v. Commissioner 66 T.C. 1084 · 1976
Union Bankers Insurance v. Commissioner 64 T.C. 807 · 1975
Niedermeyer v. Commissioner 62 T.C. 280 · 1974
Troy State University v. Commissioner 62 T.C. 493 · 1974
Boston Fish Market Corp. v. Commissioner 57 T.C. 884 · 1972
American Manufacturing Co. v. Commissioner 55 T.C. 204 · 1970
Baan v. Commissioner 51 T.C. 1032 · 1969
McDonald v. Commissioner 52 T.C. 82 · 1969
Estate of Maguire v. Commissioner 50 T.C. 130 · 1968
Smith v. Commissioner 49 T.C. 476 · 1968
Cornwall v. Commissioner 48 T.C. 736 · 1967
Meyer v. Commissioner 46 T.C. 65 · 1966
Lewis v. Commissioner 47 T.C. 129 · 1966
Haserot v. Commissioner 46 T.C. 864 · 1966
Kaplan v. Commissioner 43 T.C. 580 · 1965
Emmerson v. Commissioner 44 T.C. 86 · 1965
Coffin v. Commissioner 41 T.C. 83 · 1963
Sorem v. Commissioner 40 T.C. 206 · 1963
J. Gordon Turnbull, Inc. v. Commissioner 41 T.C. 358 · 1963
Bateman v. Commissioner 40 T.C. 408 · 1963
Bardes v. Commissioner 37 T.C. 1134 · 1962
Gallagher v. Commissioner 39 T.C. 144 · 1962
Deutsch v. Commissioner 38 T.C. 118 · 1962
Priester v. Commissioner 38 T.C. 316 · 1962
Kerr v. Commissioner 38 T.C. 723 · 1962
McGinty v. Commissioner 38 T.C. 882 · 1962
Fowler Hosiery Co. v. Commissioner 36 T.C. 201 · 1961
Bassett v. Commissioner 36 T.C. 244 · 1961
Estate of Squier v. Commissioner 35 T.C. 950 · 1961
Steel Improvement & Forge Co. v. Commissioner 36 T.C. 265 · 1961
Saigh v. Commissioner 36 T.C. 395 · 1961
Braude v. Commissioner 35 T.C. 1158 · 1961
Rio Grande Building & Loan Ass'n v. Commissioner 36 T.C. 657 · 1961
Estate of Rosenberg v. Commissioner 36 T.C. 716 · 1961
Farber v. Commissioner 36 T.C. 1142 · 1961
Hartman v. Commissioner 34 T.C. 1085 · 1960
Mountain Water Co. v. Commissioner 35 T.C. 418 · 1960
Pomponio v. Commissioner 33 T.C. 1072 · 1960
Ambassador Hotel Co. of Los Angeles v. Commissioner 32 T.C. 208 · 1959
Decker v. Commissioner 32 T.C. 326 · 1959
Heman v. Commissioner 32 T.C. 479 · 1959
Spangler v. Commissioner 32 T.C. 782 · 1959
Sachs v. Commissioner 32 T.C. 815 · 1959
Schalk Chemical Co. v. Commissioner 32 T.C. 879 · 1959
Television Industries, Inc. v. Commissioner 32 T.C. 1297 · 1959
Standard Linen Service, Inc. v. Commissioner 33 T.C. 1 · 1959
Lundeen v. Commissioner 33 T.C. 19 · 1959
Morgan v. Commissioner 33 T.C. 30 · 1959
Stolz v. Commissioner 30 T.C. 530 · 1958
Bausch & Lomb Optical Co. v. Commissioner 30 T.C. 602 · 1958
Shull v. Commissioner 30 T.C. 821 · 1958
Estate of Howes v. Commissioner 30 T.C. 909 · 1958
August v. Commissioner 30 T.C. 969 · 1958
Palm Beach Liquors, Inc. v. Commissioner 31 T.C. 125 · 1958
Southern Ford Tractor Corp. v. Commissioner 29 T.C. 833 · 1958
Sorin v. Commissioner 29 T.C. 959 · 1958
Roschuni v. Commissioner 29 T.C. 1193 · 1958
Estate of Benjamin v. Commissioner 28 T.C. 101 · 1957
Burge v. Commissioner 28 T.C. 246 · 1957
Zipp v. Commissioner 28 T.C. 314 · 1957
Kingsmill Corp. v. Commissioner 28 T.C. 330 · 1957
Mid-Southern Foundation v. Commissioner 28 T.C. 918 · 1957
Holsey v. Commissioner 28 T.C. 962 · 1957
Spaulding Bakeries Inc. v. Commissioner 27 T.C. 684 · 1957
Lawrence v. Commissioner 27 T.C. 713 · 1957
Wilkinson v. Commissioner 29 T.C. 421 · 1957
Johnson-McReynolds Chevrolet Corp. v. Commissioner 27 T.C. 300 · 1956
American Water Works Co. v. Commissioner 25 T.C. 903 · 1956
Estate of Stein v. Commissioner 25 T.C. 940 · 1956
Avco Manufacturing Corp. v. Commissioner 25 T.C. 975 · 1956
Pacific Vegetable Oil Corp. v. Commissioner 26 T.C. 1 · 1956
Wentworth v. Commissioner 25 T.C. 1210 · 1956
French v. Commissioner 26 T.C. 263 · 1956
Casale v. Commissioner 26 T.C. 1020 · 1956
Estate of Golwynne v. Commissioner 26 T.C. 1209 · 1956
Gilbert v. Commissioner 25 T.C. 81 · 1955
Capitol Indemnity Insurance v. Commissioner 25 T.C. 147 · 1955
Farr v. Commissioner 24 T.C. 350 · 1955
Baird v. Commissioner 25 T.C. 387 · 1955
Perrault v. Commissioner 25 T.C. 439 · 1955
United Mercantile Agencies, Inc. v. Commissioner 23 T.C. 1105 · 1955
Central Aguirre Sugar Co. v. Commissioner 24 T.C. 630 · 1955
Estate of Miller v. Commissioner 24 T.C. 923 · 1955
Al Goodman, Inc. v. Commissioner 23 T.C. 288 · 1954
Estate of Murphy v. Commissioner 22 T.C. 242 · 1954
Becher v. Commissioner 22 T.C. 932 · 1954
Estate of Chandler v. Commissioner 22 T.C. 1158 · 1954
Country Club Estates, Inc. v. Commissioner 22 T.C. 1283 · 1954
Girard Trust Corn Exchange Bank v. Commissioner 22 T.C. 1343 · 1954
Maguire v. Commissioner 21 T.C. 853 · 1954
Geo. W. Ultch Lumber Co. v. Commissioner 21 T.C. 382 · 1953
Nevitt v. Commissioner 20 T.C. 318 · 1953
Schmitt v. Commissioner 20 T.C. 352 · 1953
National Bellas Hess, Inc. v. Commissioner 20 T.C. 636 · 1953
Estate of Marshall v. Commissioner 20 T.C. 979 · 1953
Walling v. Commissioner 19 T.C. 838 · 1953
Nicholson v. Commissioner 17 T.C. 1399 · 1952
Roberts v. Commissioner 17 T.C. 1415 · 1952
Beneficial Corp. v. Commissioner 18 T.C. 396 · 1952
Spangler v. Commissioner 18 T.C. 976 · 1952
Owensboro Wagon Co. v. Commissioner 18 T.C. 1107 · 1952
Edenfield v. Commissioner 19 T.C. 13 · 1952
Nelson v. Commissioner 19 T.C. 575 · 1952
Ketler v. Commissioner 17 T.C. 216 · 1951
Reighley v. Commissioner 17 T.C. 344 · 1951
Wolf Envelope Co. v. Commissioner 17 T.C. 471 · 1951
Osenbach v. Commissioner 17 T.C. 797 · 1951
Marie W. F. Nugent-Head Trust v. Commissioner 17 T.C. 817 · 1951
Estate of Hobson v. Commissioner 17 T.C. 854 · 1951
Estate of Warren v. Commissioner 16 T.C. 563 · 1951
Riddlesbarger v. Commissioner 16 T.C. 820 · 1951
Capital National Bank v. Commissioner 16 T.C. 1202 · 1951
Young v. Commissioner 16 T.C. 1424 · 1951
Tiffany v. Commissioner 16 T.C. 1443 · 1951
Milliken v. Commissioner 15 T.C. 243 · 1950
Bauer v. Commissioner 15 T.C. 876 · 1950
Bradshaw v. Commissioner 14 T.C. 162 · 1950
Douglas Hotel Co. v. Commissioner 14 T.C. 1136 · 1950
Boyle v. Commissioner 14 T.C. 1382 · 1950
Switlik v. Commissioner 13 T.C. 121 · 1949
Moorer v. Commissioner 12 T.C. 270 · 1949
Lucius Pitkin, Inc. v. Commissioner 13 T.C. 547 · 1949
Community Public Service Co. v. Commissioner 12 T.C. 893 · 1949
Kelham v. Commissioner 13 T.C. 984 · 1949
Spreckels v. Commissioner 13 T.C. 1079 · 1949
Commodores Point Terminal Corp. v. Commissioner 11 T.C. 411 · 1948
Phillips v. Commissioner 11 T.C. 653 · 1948
International Investment Corp. v. Commissioner 11 T.C. 678 · 1948
Imler v. Commissioner 11 T.C. 836 · 1948
Jorden v. Commissioner 11 T.C. 914 · 1948
Maverick-Clarke Litho Co. v. Commissioner 11 T.C. 1087 · 1948
Wilson v. Commissioner 10 T.C. 251 · 1948
Shunk v. Commissioner 10 T.C. 293 · 1948
Difco Laboratories, Inc. v. Commissioner 10 T.C. 660 · 1948
Gus Blass Co. v. Commissioner 9 T.C. 15 · 1947
Dean v. Commissioner 9 T.C. 256 · 1947
Goldwyn v. Commissioner 9 T.C. 510 · 1947
Porter v. Commissioner 9 T.C. 556 · 1947
Burnside Veneer Co. v. Commissioner 8 T.C. 442 · 1947
Home Guaranty Abstract Co. v. Commissioner 8 T.C. 617 · 1947
Phillips v. Commissioner 8 T.C. 1286 · 1947
Kraus v. Commissioner 6 T.C. 105 · 1946
Dana v. Commissioner 6 T.C. 177 · 1946
Myers v. Commissioner 6 T.C. 258 · 1946
Young v. Commissioner 6 T.C. 357 · 1946
Howell Turpentine Co. v. Commissioner 6 T.C. 364 · 1946
Estate of Lewis v. Commissioner 6 T.C. 455 · 1946
Sheldon v. Commissioner 6 T.C. 510 · 1946
Cleveland Adolph Mayer Realty Corp. v. Commissioner 6 T.C. 730 · 1946
Rhode Island Hospital Trust Co. v. Commissioner 7 T.C. 211 · 1946
Ralphs-Pugh Co. v. Commissioner 7 T.C. 325 · 1946
Kimbrell's Home Furnishings, Inc. v. Commissioner 7 T.C. 339 · 1946
Producers Crop Improvement Ass'n v. Commissioner 7 T.C. 562 · 1946
Arrow-Hart & Hegeman Electric Co. v. Commissioner 7 T.C. 1350 · 1946
Meyer v. Commissioner 7 T.C. 1381 · 1946
Harriman v. Commissioner 7 T.C. 1384 · 1946
Prosper Shevenell & Son, Inc. v. Commissioner 5 T.C. 88 · 1945
Munter v. Commissioner 5 T.C. 108 · 1945
Yost v. Commissioner 5 T.C. 140 · 1945
Sax v. Commissioner 5 T.C. 183 · 1945
Blum v. Commissioner 5 T.C. 303 · 1945
Long v. Commissioner 5 T.C. 327 · 1945
Adams v. Commissioner 5 T.C. 351 · 1945
Federal Union Insurance v. Commissioner 5 T.C. 374 · 1945
Trust Under Will of Tower v. Commissioner 5 T.C. 383 · 1945
Mandel v. Commissioner 5 T.C. 684 · 1945
P. Dougherty Co. v. Commissioner 5 T.C. 791 · 1945
Estate of Mills v. Commissioner 4 T.C. 820 · 1945
Soreng v. Commissioner 4 T.C. 870 · 1945
Spirella Co. Inc. v. Commissioner 5 T.C. 876 · 1945
Bazley v. Commissioner 4 T.C. 897 · 1945
Brooklyn National Corp. v. Commissioner 5 T.C. 892 · 1945
Mittelman v. Commissioner 5 T.C. 932 · 1945
Southeastern Finance Co. v. Commissioner 4 T.C. 1069 · 1945
Fry v. Commissioner 5 T.C. 1058 · 1945
Adams v. Commissioner 4 T.C. 1186 · 1945
Roach v. Commissioner 4 T.C. 1255 · 1945
Piper v. Commissioner 5 T.C. 1104 · 1945
Jeffries v. Commissioner 5 T.C. 1338 · 1945
Ellis v. Commissioner 3 T.C. 106 · 1944
Wood v. Commissioner 3 T.C. 186 · 1944
Century Electric Co. v. Commissioner 3 T.C. 297 · 1944
Butter-nut Baking Co. v. Commissioner 3 T.C. 423 · 1944
Manning v. Commissioner 3 T.C. 853 · 1944
Faulkner v. Commissioner 3 T.C. 1082 · 1944
Mason v. Commissioner 3 T.C. 1087 · 1944
Fleming v. Commissioner 4 T.C. 168 · 1944
Estate of Lehman v. Commissioner 4 T.C. 325 · 1944
Allport v. Commissioner 4 T.C. 401 · 1944
National Carbon Co. v. Commissioner 2 T.C. 57 · 1943
Senior Investment Corp. v. Commissioner 2 T.C. 124 · 1943
Charles M. Cooke, Ltd. v. Commissioner 2 T.C. 147 · 1943
Hay v. Commissioner 2 T.C. 460 · 1943
Estate of Bedford v. Commissioner 1 T.C. 478 · 1943
Duffy v. Commissioner 2 T.C. 568 · 1943
Hadley v. Commissioner 1 T.C. 496 · 1943
Aldrich v. Commissioner 1 T.C. 602 · 1943
Alexander v. Commissioner 2 T.C. 917 · 1943
John Wanamaker Philadelphia v. Commissioner 1 T.C. 937 · 1943
Annis Furs, Inc. v. Commissioner 2 T.C. 1096 · 1943
Knapp Monarch Co. v. Commissioner 1 T.C. 59 · 1942
Beretta v. Commissioner 1 T.C. 86 · 1942
Occidental Petroleum v. Wells Fargo 117 F.4th 628 · Cir.
United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.
TransAmerica v. USA · Cir.
State of Texas v. USA · Cir.
United States v. Kay 359 F.3d 738 · Cir.
Wisconsin Central Limited v. United States · Cir.
United States v. William Milliron 984 F.3d 1188 · Cir.
Wallace v. Rogers 513 F.3d 212 · Cir.
Transamerica Assurance Corporation v. Settlement Capital Corporation, United States of America, Gary Steele 489 F.3d 256 · Cir.
Gill v. OPM · Cir.
Massachusetts v. United States Department of Health & Human Services 682 F.3d 1 · Cir.
Wisconsin Central Ltd. v. United States 856 F.3d 490 · Cir.

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