§1291 — Interest on tax deferral

534 cases·133 followed·4 distinguished·14 questioned·3 criticized·1 limited·54 overruled·325 cited—25% support

Statute Text — 26 U.S.C. §1291

(a)Treatment of distributions and stock dispositions

(1)Distributions

If a United States person receives an excess distribution in respect of stock in a passive foreign investment company, then—

(A)

the amount of the excess distribution shall be allocated ratably to each day in the taxpayer’s holding period for the stock,

(B)

with respect to such excess distribution, the taxpayer’s gross income for the current year shall include (as ordinary income) only the amounts allocated under subparagraph (A) to—

(i)

the current year, or

(ii)

any period in the taxpayer’s holding period before the 1st day of the 1st taxable year of the company which begins after

December 31, 1986

, and for which it was a passive foreign investment company, and

(C)

the tax imposed by this chapter for the current year shall be increased by the deferred tax amount (determined under subsection (c)).

(2)Dispositions

If the taxpayer disposes of stock in a passive foreign investment company, then the rules of paragraph (1) shall apply to any gain recognized on such disposition in the same manner as if such gain were an excess distribution.

(3)Definitions

For purposes of this section—

(A)Holding period

The taxpayer’s holding period shall be determined under section 1223; except that—

(i)

for purposes of applying this section to an excess distribution, such holding period shall be treated as ending on the date of such distribution, and

(ii)

if section 1296 applied to such stock with respect to the taxpayer for any prior taxable year, such holding period shall be treated as beginning on the first day of the first taxable year beginning after the last taxable year for which section 1296 so applied.

(B)Current year

The term “current year” means the taxable year in which the excess distribution or disposition occurs.

(b)Excess distribution

(1)In general

For purposes of this section, the term “excess distribution” means any distribution in respect of stock received during any taxable year to the extent such distribution does not exceed its ratable portion of the total excess distribution (if any) for such taxable year.

(2)Total excess distribution

For purposes of this subsection—

(A)In general

The term “total excess distribution” means the excess (if any) of—

(i)

the amount of the distributions in respect of the stock received by the taxpayer during the taxable year, over

(ii)

125 percent of the average amount received in respect of such stock by the taxpayer during the 3 preceding taxable years (or, if shorter, the portion of the taxpayer’s holding period before the taxable year).

For purposes of clause (ii), any excess distribution received during such 3-year period shall be taken into account only to the extent it was included in gross income under subsection (a)(1)(B).

(B)No excess for 1st year

The total excess distributions with respect to any stock shall be zero for the taxable year in which the taxpayer’s holding period in such stock begins.

(3)Adjustments

Under regulations prescribed by the Secretary—

(A)

determinations under this subsection shall be made on a share-by-share basis, except that shares with the same holding period may be aggregated,

(B)

proper adjustments shall be made for stock splits and stock dividends,

(C)

if the taxpayer does not hold the stock during the entire taxable year, distributions received during such year shall be annualized,

(D)

if the taxpayer’s holding period includes periods during which the stock was held by another person, distributions received by such other person shall be taken into account as if received by the taxpayer,

(E)

if the distributions are received in a foreign currency, determinations under this subsection shall be made in such currency and the amount of any excess distribution determined in such currency shall be translated into dollars,

(F)

proper adjustment shall be made for amounts not includible in gross income by reason of section 959(a) or 1293(c), and

(G)

if a charitable deduction was allowable under section 642(c) to a trust for any distribution of its income, proper adjustments shall be made for the deduction so allowable to the extent allocable to distributions or gain in respect of stock in a passive foreign investment company.

(c)Deferred tax amount

For purposes of this section—

(1)In general

The term “deferred tax amount” means, with respect to any distribution or disposition to which subsection (a) applies, an amount equal to the sum of—

(A)

the aggregate increases in taxes described in paragraph (2), plus

(B)

the aggregate amount of interest (determined in the manner provided under paragraph (3)) on such increases in tax.

Any increase in the tax imposed by this chapter for the current year under subsection (a) to the extent attributable to the amount referred to in subparagraph (B) shall be treated as interest paid under section 6601 on the due date for the current year.

(2)Aggregate increases in taxes

For purposes of paragraph (1)(A), the aggregate increases in taxes shall be determined by multiplying each amount allocated under subsection (a)(1)(A) to any taxable year (other than any taxable year referred to in subsection (a)(1)(B)) by the highest rate of tax in effect for such taxable year under section 1 or 11, whichever applies.

(3)Computation of interest

(A)In general

The amount of interest referred to in paragraph (1)(B) on any increase determined under paragraph (2) for any taxable year shall be determined for the period—

(i)

beginning on the due date for such taxable year, and

(ii)

ending on the due date for the taxable year with or within which the distribution or disposition occurs,

by using the rates and method applicable under section 6621 for underpayments of tax for such period.

(B)Due date

For purposes of this subsection, the term “due date” means the date prescribed by law (determined without regard to extensions) for filing the return of the tax imposed by this chapter for the taxable year.

(d)Coordination with subparts B and C

(1)In general

This section shall not apply with respect to any distribution paid by a passive foreign investment company, or any disposition of stock in a passive foreign investment company, if such company is a qualified electing fund with respect to the taxpayer for each of its taxable years—

(A)

which begins after

December 31, 1986

, and for which such company is a passive foreign investment company, and

(B)

which includes any portion of the taxpayer’s holding period.

Except as provided in section 1296(j), this section also shall not apply if an election under section 1296(k) is in effect for the taxpayer’s taxable year. In the case of stock which is marked to market under section 475 or any other provision of this chapter, this section shall not apply, except that rules similar to the rules of section 1296(j) shall apply.

(2)Election to recognize gain where company becomes qualified electing fund

(A)In general

If—

(i)

a passive foreign investment company becomes a qualified electing fund with respect to the taxpayer for a taxable year which begins after

December 31, 1986

(ii)

the taxpayer holds stock in such company on the first day of such taxable year, and

(iii)

the taxpayer establishes to the satisfaction of the Secretary the fair market value of such stock on such first day,

the taxpayer may elect to recognize gain as if he sold such stock on such first day for such fair market value.

(B)Additional election for shareholder of controlled foreign corporations

(i)In general

If—

(I)

a passive foreign investment company becomes a qualified electing fund with respect to the taxpayer for a taxable year which begins after

December 31, 1986

(II)

the taxpayer holds stock in such company on the first day of such taxable year, and

(III)

such company is a controlled foreign corporation (as defined in section 957(a)),

(ii)Post-1986 earnings and profits

For purposes of clause (i), the term “post-1986 earnings and profits” means earnings and profits which were accumulated in taxable years of such company beginning after December 31, 1986, and during the period or periods the stock was held by the taxpayer while the company was a passive foreign investment company.

(iii)Coordination with section 959(e)

For purposes of section 959(e), any amount included in gross income under this subparagraph shall be treated as included in gross income under section 1248(a).

the taxpayer may elect to include in gross income as a dividend received on such first day an amount equal to the portion of the post-1986 earnings and profits of such company attributable (under regulations prescribed by the Secretary) to the stock in such company held by the taxpayer on such first day. The amount treated as a dividend under the preceding sentence shall be treated as an excess distribution and shall be allocated under subsection (a)(1)(A) only to days during periods taken into account in determining the post-1986 earnings and profits so attributable.

(C)Adjustments

In the case of any stock to which subparagraph (A) or (B) applies—

(i)

the adjusted basis of such stock shall be increased by the gain recognized under subparagraph (A) or the amount treated as a dividend under subparagraph (B), as the case may be, and

(ii)

the taxpayer’s holding period in such stock shall be treated as beginning on the first day referred to in such subparagraph.

(e)Certain basis, etc., rules made applicable

Except to the extent inconsistent with the regulations prescribed under subsection (f), rules similar to the rules of subsections (c), (d), and (e) of section 1246 (as in effect on the day before the date of the enactment of the American Jobs Creation Act of 2004) shall apply for purposes of this section; except that—

(1)

the reduction under subsection (e) of such section shall be the excess of the basis determined under section 1014 over the adjusted basis of the stock immediately before the decedent’s death, and

(2)

such a reduction shall not apply in the case of a decedent who was a nonresident alien at all times during his holding period in the stock.

(f)Recognition of gain

To the extent provided in regulations, in the case of any transfer of stock in a passive foreign investment company where (but for this subsection) there is not full recognition of gain, the excess (if any) of—

(1)

the fair market value of such stock, over

(2)

its adjusted basis,

shall be treated as gain from the sale or exchange of such stock and shall be recognized notwithstanding any provision of law. Proper adjustment shall be made to the basis of any such stock for gain recognized under the preceding sentence.

(g)Coordination with foreign tax credit rules

(1)In general

If there are creditable foreign taxes with respect to any distribution in respect of stock in a passive foreign investment company—

(A)

the amount of such distribution shall be determined for purposes of this section with regard to section 78,

(B)

the excess distribution taxes shall be allocated ratably to each day in the taxpayer’s holding period for the stock, and

(C)

to the extent—

(i)

that such excess distribution taxes are allocated to a taxable year referred to in subsection (a)(1)(B), such taxes shall be taken into account under section 901 for the current year, and

(ii)

that such excess distribution taxes are allocated to any other taxable year, such taxes shall reduce (subject to the principles of section 904(d) and not below zero) the increase in tax determined under subsection (c)(2) for such taxable year by reason of such distribution (but such taxes shall not be taken into account under section 901).

(2)Definitions

For purposes of this subsection—

(A)Creditable foreign taxes

The term “creditable foreign taxes” means, with respect to any distribution, any withholding tax imposed with respect to such distribution, but only if the taxpayer chooses the benefits of section 901 and such taxes are creditable under section 901 (determined without regard to paragraph (1)(C)(ii)).

(B)Excess distribution taxes

The term “excess distribution taxes” means, with respect to any distribution, the portion of the creditable foreign taxes with respect to such distribution which is attributable (on a pro rata basis) to the portion of such distribution which is an excess distribution.

(C)Section 1248 gain

The rules of this subsection also shall apply in the case of any gain which but for this section would be includible in gross income as a dividend under section 1248.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents
Treas. Reg. §Treas. Reg. §1.1291-0(a) Deemed sale election.
Treas. Reg. §Treas. Reg. §1.1291-0(b) Who may make the election.
Treas. Reg. §Treas. Reg. §1.1291-0(c) Time for making the election.
Treas. Reg. §Treas. Reg. §1.1291-0(d) Manner of making the election.
Treas. Reg. §Treas. Reg. §1.1291-0(e) Qualification date.
Treas. Reg. §Treas. Reg. §1.1291-0(f) Adjustments to basis.
Treas. Reg. §Treas. Reg. §1.1291-0(g) Treatment of holding period.
Treas. Reg. §Treas. Reg. §1.1291-0(h) Election inapplicable to shareholder of former PFIC.
Treas. Reg. §Treas. Reg. §1.1291-0(i) Effective date.
Treas. Reg. §Treas. Reg. §1.1291-0(j) Definitions.
Treas. Reg. §Treas. Reg. §1.1291-0(k) Effective/applicability dates.
Treas. Reg. §Treas. Reg. §1.1291-0(v) Examples.
Treas. Reg. §Treas. Reg. §1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds
Treas. Reg. §Treas. Reg. §1.1291-1(a) §1.1291-1(a)
Treas. Reg. §Treas. Reg. §1.1291-1(b) §1.1291-1(b)
Treas. Reg. §Treas. Reg. §1.1291-1(c) Coordination with other PFIC rules.
Treas. Reg. §Treas. Reg. §1.1291-1(d) §1.1291-1(d)
Treas. Reg. §Treas. Reg. §1.1291-1(e) Exempt organization as shareholder—(1) In general.
Treas. Reg. §Treas. Reg. §1.1291-1(f) §1.1291-1(f)
Treas. Reg. §Treas. Reg. §1.1291-1(j) Applicability dates.
Treas. Reg. §Treas. Reg. §1.1291-1(v) Examples.
Treas. Reg. §Treas. Reg. §1.1291-10 Deemed sale election
Treas. Reg. §Treas. Reg. §1.1291-10(a) Deemed sale election.
Treas. Reg. §Treas. Reg. §1.1291-10(b) Who may make the election.

534 Citing Cases

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Roberto Toso & Marcela Salman, Petitioners · 2018

time barred under section 6501 and (2) to the extent assessment is not time barred, whether petitioners are entitled to offset gains from sales ofstocks in passive foreign investment companies (PFICs) with losses from sales ofPFIC stocks, so as to reduce the total amount ofgain taxed under section 1291. Background The parties submitted this case fully stipulated pursuant to Rule 122. Petitioners resided in Virginia when they timely petitioned the Court. ¹Unless otherwise indicated, all section r

Leigh C. Fairbank & Barbara J. Fairbank, Petitioners T.C. Memo. 2023-19 · 2023

nation is sustained. B. UBS Investment Income Through Mrs. Fairbank’s beneficial ownership of UBS account 0857, she earned income from the trading of PFIC assets. See I.R.C. §§ 1297, 1298(a)(3). Respondent determined PFIC income and tax according to section 1291. Petitioners do not dispute the amount of PFIC income earned in the account but rather ask this Court to disallow the PFIC-related adjustments on the grounds that Xavana Establishment is properly classified as a CFC, therefore not subjec

Estate of Rosen v. Commissioner 131 T.C. 75 · 2008

The estate included as part of decedent’s final income tax return a Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualifying Electing Fund, reporting that decedent owed section 1291 tax of $562,633 and section 1291 interest of $498,386.

Varian Medical Systems, Inc. and Subsidiaries, Petitioner 163 T.C. No. 4 · 2024

Accordingly, there was no need for Congress to change section 78 to confirm that section 78 dividends qualified for the deduction.15 14 In section 245A(f), Congress took the same approach with respect to amounts under section 1291, excluding those amounts from the deduction by providing that they “shall not be treated as a dividend for purposes of this section.” 15 For this reason, we also reject the Commissioner’s argument that the lack of a specific rule allowing the deduction for section 78 d

Estate of Brett L. Clemons, Sr., Deceased, Brett Lee Clemons, Jr., Personal Representative, Petitioner T.C. Memo. 2022-95 · 2022

PFIC assets, and unidentified deposits in domestic accounts. The revenue agent categorized domestic deposits as gross receipts from Schedule C unless substantiated with a nontaxable source. The revenue agent calculated PFIC gain and tax according to section 1291. The revenue agent decided to assert penalties under sections 6662 and 6663. He prepared Forms 4549, Income Tax Examination Changes, commonly known as a revenue agent report (RAR), asserting those penalties. The revenue agent’s immediate

Montgomery-Alabama River, LLC, Parkway South, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2021-62 · 2021

Appellate Rule 18 does not define “court of the United States.” However, Appellate Rule 18(c) provides that certification “may be invoked by any of the federal courts upon * * * motion.” (Emphasis added.) This text suggests that Ap- pellate Rule 18 would embrace a question certified by the Tax Court.

Henry Randolph Consulting, Petitioner · 1999

3 Sec. 3103(b)(1) of the IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 731, amended sec. 7436(c)(1) to increase the limit from $10,000 to $50,000 per quarter, effective for proceedings commenced after July 22, 1998. - 6 - Next, we consider whether our interpretation of section 7436 is altered by (1) it

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Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree, Docket No. 04-0196-Cv 395 F.3d 463 · Cir.

United States v. Darin L. Hedgepeth 434 F.3d 609 · Cir.

United States v. Terrance Ross Willaman 437 F.3d 354 · Cir.

United States v. Ronald E. Robinson 439 F.3d 777 · Cir.

Reese Brothers, Inc. v. United States 447 F.3d 229 · Cir.

United States v. Michael Walker 473 F.3d 71 · Cir.

Center for Individual Freedom v. Natalie H. Tennant 706 F.3d 270 · Cir.

United States v. Marinello 839 F.3d 209 · Cir.

Berardi v. Internal Revenue Service Frederick L. Reigle 70 F. App'x 660 · Cir.

United States v. Bennett 341 F. App'x 776 · Cir.

United States v. Moore 344 F. App'x 767 · Cir.

United States v. Levinson 350 F. App'x 756 · Cir.

United States v. Poltonowicz 353 F. App'x 690 · Cir.

United States v. Evans 356 F. App'x 580 · Cir.

United States v. Shelton 364 F. App'x 733 · Cir.

United States v. Street 370 F. App'x 343 · Cir.

USA V. FOREST KIRST · Cir.

United States v. Eric Ladeaux 61 F.4th 582 · Cir.

United States v. James D. Paulson 68 F.4th 528 · Cir.

United States v. Jesus Perez Garcia 96 F.4th 1166 · Cir.

God's Storehouse Topeka Church v. United States 98 F.4th 990 · Cir.

United States v. Salvatore Groppo 102 F.4th 1083 · Cir.

Kovens v. Commissioner 91 T.C. 74 · 1988

United States v. Patrick Sutherland · Cir.

Full Circle Villagebrook GP, LLC v. Protech 2004-D, LLC 119 F.4th 522 · Cir.

Al Otro Lado v. Alejandro Mayorkas 138 F.4th 1102 · Cir.

Republican Natl Cmte v. Wetzel 120 F.4th 200 · Cir.

TX Medical Association v. HHS · Cir.

Bb&t Corp. v. United States 523 F.3d 461 · Cir.

Grand Canyon University v. Miguel Cardona 121 F.4th 717 · Cir.

United States v. Ahmad Abouammo · Cir.

Just Puppies, Inc. v. Anthony Brown 123 F.4th 652 · Cir.

New Jersey Primary Care Ass'n v. New Jersey Department of Human Services 722 F.3d 527 · Cir.

Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund 724 F.3d 129 · Cir.

United States v. Sullivan 131 F.4th 776 · Cir.

United States v. Arthur Stover 131 F.4th 199 · Cir.

United States v. Ronald Byers 133 F.4th 824 · Cir.

United States v. Robert Stinson, Jr. 734 F.3d 180 · Cir.

Waugh Chapel South, LLC v. United Food & Commercial Workers Union, Local 27 728 F.3d 354 · Cir.

United States v. Joseph Konrad · Cir.

United States v. Myers 136 F.4th 917 · Cir.

Al Otro Lado v. Kristi Noem · Cir.

United States v. Nicholas Lucidonio · Cir.

United States v. Coonan 143 F.4th 119 · Cir.

United States v. Eric Walton · Cir.

United States v. Morgan · Cir.

Pharmaceutical Research and Manufacturers of America v. Stolfi · Cir.

Bristol Myers Squibb Co v. Secretary United States Department of HHS · Cir.

Rio Grande Foundation v. Oliver · Cir.

Novartis Pharmaceuticals Corp v. Secretary United States Department of Health · Cir.

United States v. Wells · Cir.

Novo Nordisk Inc v. Secretary US Dept & Health and Human Services · Cir.

United States v. Elias · Cir.

United States v. Ernst Jacob GmbH & Co. KG · Cir.

United States v. Sullivan · Cir.

United States v. Christopher Arthur · Cir.

United States v. Avalos · Cir.

United States v. Nicole Schuster · Cir.

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

DiCarlo v. St. Mary Hospital 530 F.3d 255 · Cir.

Alcoa, Inc. v. United States 509 F.3d 173 · Cir.

United States v. Levinson 543 F.3d 190 · Cir.

United States v. Tann 577 F.3d 533 · Cir.

United States v. Saybolt 577 F.3d 195 · Cir.

United States v. Laboy-Torres 553 F.3d 715 · Cir.

United States v. Bevans 506 F.3d 1133 · Cir.

Battoni v. IBEW Local Union No. 102 Employee Pension Plan 594 F.3d 230 · Cir.

United States v. Hardy 586 F.3d 1040 · Cir.

United States v. Hall 515 F.3d 186 · Cir.

Umland v. PLANCO Financial Services, Inc. 542 F.3d 59 · Cir.

United States v. Rose 538 F.3d 175 · Cir.

Philadelphia Marine Trade Ass'n-International Longshoremen's Ass'n Pension Fund v. Commissioner 523 F.3d 140 · Cir.

Galloway v. United States 492 F.3d 219 · Cir.

Conopco, Inc. v. United States 572 F.3d 162 · Cir.

Skiba v. Laher 496 F.3d 279 · Cir.

Leckey v. Stefano 501 F.3d 212 · Cir.

United States v. Marzzarella 614 F.3d 85 · Cir.

Anuforo v. Commissioner 614 F.3d 799 · Cir.

United States v. Richard Stadtmauer 620 F.3d 238 · Cir.

United States v. Richard Stadtmauer · Cir.

Broughman v. Carver 624 F.3d 670 · Cir.

United States v. Kulick 629 F.3d 165 · Cir.

United States v. Bergbauer 602 F.3d 569 · Cir.

United States v. Martin 363 F.3d 25 · Cir.

Rhode Island v. United States Environmental Protection Agency 378 F.3d 19 · Cir.

United States v. Marek 548 F.3d 147 · Cir.

Remington v. United States 210 F.3d 281 · Cir.

United States v. McElroy 587 F.3d 73 · Cir.

Baccei v. United States 632 F.3d 1140 · Cir.

United States v. Negroni 638 F.3d 434 · Cir.

Henderson v. UPMC 640 F.3d 524 · Cir.

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

Mary Johnson v. United States 734 F.3d 352 · Cir.

United States v. Under Seal 737 F.3d 330 · Cir.

United States v. Ronald Ottaviano 738 F.3d 586 · Cir.

Alfredo Semper v. Curtis Gomez 60 V.I. 971 · Cir.

Estate of John RH Thouron v. United States 752 F.3d 311 · Cir.

Robert Freedman v. Sumner Redstone 753 F.3d 416 · Cir.

United States v. Aldo Martinez 756 F.3d 1092 · Cir.

Salty Brine 1, Limited v. United States 761 F.3d 484 · Cir.

Deidre Clark v. United States 764 F.3d 653 · Cir.

United States v. Daryl Kollman 774 F.3d 592 · Cir.

Geneva College v. Secretary United States DePartment of Health 778 F.3d 422 · Cir.

United States v. Ghassan Elashi 789 F.3d 547 · Cir.

United States v. Patricia Fountain 792 F.3d 310 · Cir.

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

United States v. Eli Chabot 793 F.3d 338 · Cir.

United States v. Bolden · Cir.

Scott v. United States 328 F.3d 132 · Cir.

United States v. Wardrick · Cir.

United States Department of Labor v. North Carolina Growers Ass'n, Inc. 377 F.3d 345 · Cir.

United States v. Bundy · Cir.

United States v. Rose · Cir.

United States v. B & D Vending Inc · Cir.

TransAmerica v. USA · Cir.

United States v. Dedman · Cir.

United States v. Donna Hardy · Cir.

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

United States v. Carter, Virginia · Cir.

Inductotherm Ind Inc v. United States · Cir.

In Re Pillowtex · Cir.

Lexington Natl Ins v. Ranger Ins Co · Cir.

Conoshenti v. Pub Ser Elec & Gas · Cir.

United States v. Grier · Cir.

United States v. E.I. DuPont De Nemours & Co. 432 F.3d 161 · Cir.

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

Popky v. United States · Cir.

United States v. Bell · Cir.

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

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

Knight v. International Longshoremen's Ass'n 457 F.3d 331 · Cir.

United States v. Hull · Cir.

United States v. Daraio · Cir.

United States v. Willaman · Cir.

United States v. Hedgepeth · Cir.

Alcoa Inc v. United States · Cir.

United States v. Introcaso · Cir.

Doris A. L. Hansen v. United States · Cir.

Skiba v. Laher · Cir.

Galloway v. United States · Cir.

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

United States v. Gwinnett · Cir.

United States v. Navarro · Cir.

Charles Emmenegger v. Bull Moose Tube Co. 324 F.3d 616 · Cir.

United States v. Levinson · Cir.

Umland v. Planco Fin Ser Inc · Cir.

Pichler v. UNITE · Cir.

Combs v. Homer Ctr Sch Dist · Cir.

United States v. Rose · Cir.

DiCarlo v. St Mary Hosp · Cir.

Phila Marine v. Comm IRS · Cir.

United States v. Hall · Cir.

United States v. Jane Bevans · Cir.

United States v. Tomko · Cir.

United States v. Marco Laboy-Torres · Cir.

Peter Knappe v. United States · Cir.

United States v. Diane Davis 815 F.3d 253 · Cir.

Slobodian v. United States of America Internal Revenue Service 822 F.3d 144 · Cir.

MRL Development I, LLC v. Whitecap Investment Corp. 64 V.I. 724 · Cir.

United States v. One (1) Palmetto State Armory PA-15 MacHinegun Receiver/Frame 822 F.3d 136 · Cir.

Charles Gragg v. United States 831 F.3d 1189 · Cir.

United States v. Everett Miller 833 F.3d 274 · Cir.

Associated Builders & Contractors Inc. v. City of Jersey City 836 F.3d 412 · Cir.

Capitol Indemnity v. USA · Cir.

Robert Polsky v. United States 844 F.3d 170 · Cir.

Chai v. Commissioner 851 F.3d 190 · Cir.

Rodriguez v. United States 852 F.3d 67 · Cir.

United States v. Kevin Harris 854 F.3d 1053 · Cir.

Green Solution Retail, Inc. v. United States 855 F.3d 1111 · Cir.

United States v. Gary Cardaci 856 F.3d 267 · Cir.

United States v. Chaka Fattah, Jr. 858 F.3d 801 · Cir.

Twenty-Two Strategic Investment Funds v. United States 859 F.3d 684 · Cir.

United States v. William Council 860 F.3d 604 · Cir.

Said Hassen v. Government of the Virgin Islan 66 V.I. 973 · Cir.

United States v. Charise Stone 866 F.3d 219 · Cir.

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

United States v. Anthony Sertich, Jr. 879 F.3d 558 · Cir.

United States v. Jerome Wilson 880 F.3d 80 · Cir.

United States v. Robert Scully 882 F.3d 549 · Cir.

United States v. Corey Grant 887 F.3d 131 · Cir.

Commonwealth of Pennsylvania v. President United States 888 F.3d 52 · Cir.

United States v. Juan Ramos 892 F.3d 599 · Cir.

Robert Schultz, Jr. v. Midland Credit Management 905 F.3d 159 · Cir.

In Re McGraw-hill Global Educ. Holdings LLC 909 F.3d 48 · Cir.

United States v. Aracelis Ayala 917 F.3d 752 · Cir.

United States v. Johnson 920 F.3d 639 · Cir.

Donald Wayne Bush v. United States · Cir.

Donald Wayne Bush v. United States 939 F.3d 839 · Cir.

United States v. James Denton 944 F.3d 170 · Cir.

United States v. Steven Wang 944 F.3d 1081 · Cir.

United States v. Lecharles Baldon · Cir.

United States v. RaPower-3 962 F.3d 1244 · Cir.

Andrea Schmitt v. Kaiser Foundation Health Plan 965 F.3d 945 · Cir.

TLS Mgmt. and Mktg. Ser. LLC v. Rodriguez-Toledo 966 F.3d 46 · Cir.

Carlton Gunn v. Continental Casualty Company · Cir.

Carlton Gunn v. Continental Casualty Company 968 F.3d 802 · Cir.

Carlton Gunn v. Continental Casualty Company · Cir.

United States v. Ellen Swenson 971 F.3d 977 · Cir.

Rodney Harrell v. Freedom Mortgage Corporation 976 F.3d 434 · Cir.

United States v. Scott Capps 977 F.3d 250 · Cir.

United States v. Komron Allahyari 980 F.3d 684 · Cir.

United States v. Kenneth Smukler 986 F.3d 229 · Cir.

Grand River Enterprises v. Boughton 988 F.3d 114 · Cir.

United States v. Kenneth Smukler 991 F.3d 472 · Cir.

United States v. Jane Boyd 991 F.3d 1077 · Cir.

United States v. David Shulick 994 F.3d 123 · Cir.

Minemyer v. CIR 995 F.3d 781 · Cir.

Eric Gilbert v. United States 998 F.3d 410 · Cir.

United States v. Willie Hardy, Jr. 999 F.3d 250 · Cir.

Maehr v. U.S. Department of State 5 F.4th 1100 · Cir.

United States v. Shawn Quinnones 16 F.4th 414 · Cir.

United States v. Jason Schaefer 13 F.4th 875 · Cir.

United States v. David Shulick · Cir.

United States v. Rao Desu · Cir.

Byers v. Intuit, Inc. 600 F.3d 286 · Cir.

United States v. Keller 666 F.3d 103 · Cir.

United States v. Bansal 663 F.3d 634 · Cir.

Marshall Naify Revocable Trust v. United States 672 F.3d 620 · Cir.

United States v. Moyer 674 F.3d 192 · Cir.

Birdman v. Office of the Governor 677 F.3d 167 · Cir.

Taylor v. United Parcel Service, Inc. 554 F.3d 510 · Cir.

United States v. Volodymyr Kvashuk 29 F.4th 1077 · Cir.

United States v. Williams · Cir.

United States v. Richard Collins 36 F.4th 487 · Cir.

United States v. Clark 577 F.3d 273 · Cir.

Garrett Kajmowicz v. Matthew Whitaker 42 F.4th 138 · Cir.

United States v. Garza 593 F.3d 385 · Cir.

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

Michigan Bell Telephone Co. v. Strand 305 F.3d 580 · Cir.

United States v. Poole 2 F. App'x 433 · Cir.

United States v. White 33 F. App'x 43 · Cir.

Holland v. Atlas Alloys Co. 36 F. App'x 482 · Cir.

Golden v. Government of the Virgin Islands 47 F. App'x 620 · Cir.

Zylla v. Unisys Corp. 57 F. App'x 79 · Cir.

United States v. Marc Willy 40 F.4th 1074 · Cir.

United States v. Harold D. Farley Gail D. Farley 202 F.3d 198 · Cir.

In Re GRAND JURY SUBPOENA 223 F.3d 213 · Cir.

United States v. Sandra Wert-Ruiz, A/K/A the Lady Sandra Wert-Ruiz 228 F.3d 250 · 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.

Doris Alma Lucille Hansen, of the Estate of Christian C. Hansen, Deceased v. United States 248 F.3d 761 · Cir.

Horsehead Industries, Inc. v. Paramount Communications, Inc. 258 F.3d 132 · Cir.

Charles Francisco Cecilia Francisco v. United States 267 F.3d 303 · Cir.

United States v. Arthur Pena 268 F.3d 215 · Cir.

Bethlehem Steel Corporation and Affiliated Subsidiary Companies v. United States 270 F.3d 135 · Cir.

Coltec Industries, Inc., a Pennsylvania Corporation Four Leaf Coal Company, Inc., a Tennessee Corporation L.G. Wasson Coal Mining Corp., an Indiana Corporation v. William P. Hobgood Michael H. Holland Marty Hudson Thomas O.S. Rand Elliot A. Segal Carlton R. Sickles Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Fund United Mine Workers of America Combined Benefit Trust United States of America, Intervenor in D.C. Coltec Industries, Inc., a Pennsylvania Corporation Four Leaf Coal Company, Inc., a Tennessee Corporation L.G. Wasson Coal Mining Corp., an Indiana Corporation v. William P. Hobgood Michael H. Holland Marty Hudson Thomas O.S. Rand Elliot A. Segal Carlton R. Sickles Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Find United Mine Workers of America Combined Benefit Fund United States of America, Intervenor in D.C., Coltec Industries, Inc. 280 F.3d 262 · Cir.

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

Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal Revenue 300 F.3d 320 · Cir.

In Re Cm Holdings, Inc. 301 F.3d 96 · Cir.

Andrew Neuens v. City of Columbus, Officer Isaac Bridges 303 F.3d 667 · Cir.

Massey Coal Company, Inc. v. Massanari 305 F.3d 226 · Cir.

Michigan Bell Telephone Co. v. John G. Strand 305 F.3d 580 · Cir.

Virgin Islands Bureau of Internal Revenue v. Chase Manhattan Bank, Defendant/third-Party v. William Lansdale, Third-Party 312 F.3d 131 · Cir.

Mark Levy v. Sterling Holding Company, LLC National Semiconductor Corporation Fairchild Semiconductor International, Inc 314 F.3d 106 · Cir.

United States v. John A. Gambone, Sr. A/K/A Jack John A. Gambone, Sr., United States of America v. Anthony Gambone A/K/A Tony Anthony Gambone 314 F.3d 163 · Cir.

United States v. Dmitri Keigue 318 F.3d 437 · Cir.

Emmenegger v. Bull Moose Tube Company 324 F.3d 616 · Cir.

United States v. Glennis L. Bolden, United States of America v. Clifford E. Bolden 325 F.3d 471 · Cir.

Lexington National Insurance Corporation v. Ranger Insurance Company 326 F.3d 416 · Cir.

Scott v. United States 328 F.3d 132 · Cir.

United States v. Frederick Schultz 333 F.3d 393 · Cir.

In Re: Pillowtex, Inc. Duke Energy Royal, LLC v. Pillowtex Corporation 349 F.3d 711 · Cir.

United States v. Robert Junior Wardrick 350 F.3d 446 · Cir.

United States v. Abdul Grier 354 F.3d 210 · Cir.

Richard Conoshenti v. Public Service Electric & Gas Company 364 F.3d 135 · Cir.

Data Marketing Partnership v. LABR 45 F.4th 846 · Cir.

Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Board of Trustees of Trucking Employees of North Jersey, Welfare Fund, Inc.-Pension Fund, Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Robert C. Holmes 377 F.3d 288 · Cir.

United States Department Of Labor v. North Carolina Growers Association 377 F.3d 345 · Cir.

United States v. Michael J. Grasso, Jr. 381 F.3d 160 · Cir.

United States v. Stephen G. Bundy 392 F.3d 641 · Cir.

United States v. B & D Vending, Inc. James Clay Boyd 398 F.3d 728 · Cir.

United States v. Michael Norwood 49 F.4th 189 · Cir.

United States v. George Atiyeh United States of America v. George Atiyeh 402 F.3d 354 · Cir.

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

United States v. Thurston Paul Bell 414 F.3d 474 · Cir.

Howard D. Popky Sheila A. Popky v. United States 419 F.3d 242 · 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.

United States of America, and U.S. District Court Western District of New York v. Darnyl Parker 439 F.3d 81 · Cir.

United States v. Dorothea Daraio 445 F.3d 253 · Cir.

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

Capitol Indemnity Corporation v. United States of America, United States of America and Commissioner of Internal Revenue 452 F.3d 428 · Cir.

George J. Kenney v. United States of America, and Ticor Title Co. Of California, Defendant-Counter-Claimant. George J. Kenney v. United States of America, and Ticor Title Co. Of California, Defendant-Counter-Claimant. George J. Kenney v. United States of America, and Ticor Title Co. Of California First Select Inc. Eskanos & Adler, Pc, George J. Kenney v. United States of America, and Ticor Title Co. Of California First Select Inc. Eskanos & Adler, Pc 458 F.3d 1025 · 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.

Warriner v. Stanton 475 F.3d 497 · Cir.

United States v. Angelica Gwinnett 483 F.3d 200 · 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.

Transamerica Assurance Corporation v. Settlement Capital Corporation, United States of America, Gary Steele 489 F.3d 256 · Cir.

Judy Larson v. AT&T Mobility LLC 687 F.3d 109 · Cir.

David McCorkle v. Bank of America Corporation 688 F.3d 164 · Cir.

United States v. Glorious Shavers 693 F.3d 363 · Cir.

United States v. Norman Stoerr 695 F.3d 271 · Cir.

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

United States v. Talvin Lawing 703 F.3d 229 · Cir.

U.S. Citizens Association v. Kathleen Sebeliux 705 F.3d 588 · Cir.

E. Jean Carroll v. Donald J. Trump · Cir.

United States v. Charles Weiss 52 F.4th 546 · Cir.

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

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

Treasurer of New Jersey v. United States Department of the Treasury 684 F.3d 382 · Cir.

United States v. Senyszyn 338 F. App'x 201 · Cir.

United States v. Tanchak 351 F. App'x 729 · Cir.

United States v. Nolasco 354 F. App'x 676 · Cir.

Moco Investments, Inc. v. United States 362 F. App'x 305 · Cir.

Hall-Ditchfield v. United States 366 F. App'x 391 · Cir.

United States v. Mulvenna 367 F. App'x 348 · Cir.

United States v. Kenner 370 F. App'x 281 · Cir.

Single Employer Welfare Benefit Plan Trust v. Datalink Electronics, Inc. 372 F. App'x 294 · Cir.

United States v. Reynolds 374 F. App'x 356 · Cir.

United States v. Trenk 385 F. App'x 254 · Cir.

Sarunas Abraitis v. United States 709 F.3d 641 · Cir.

United States v. Barry Sussman 709 F.3d 155 · Cir.

Peter Knappe v. United States 713 F.3d 1164 · Cir.

Vento v. Director of Virgin Islands Bureau of Internal Revenue 58 V.I. 753 · Cir.

Patrick McGrogan v. Commissioner of Internal Reven 58 V.I. 804 · Cir.

United States v. Mark Ciavarella, Jr. 716 F.3d 705 · Cir.

American Petroleum Institute v. Roy Cooper, III 718 F.3d 347 · Cir.

Pleasures of San Patricio, Inc. v. Méndez-Torres 596 F.3d 1 · Cir.

United States v. Tiran Casteel 717 F.3d 635 · Cir.

Nevada Partners Fund, L.L.C. v. United States 720 F.3d 594 · Cir.

United States v. Troy Brasby 61 F.4th 127 · Cir.

United States v. Julio Rivera 62 F.4th 778 · Cir.

United States v. Albert Upshur 67 F.4th 178 · Cir.

Stephen Pond v. United States 69 F.4th 155 · Cir.

Patti Cahoo v. SAS Institute, Inc. · Cir.

United States v. Raquel Rivera 74 F.4th 134 · Cir.

United States v. Darron Henderson 80 F.4th 207 · Cir.

United States v. Richard Marschall 82 F.4th 774 · Cir.

United States v. Grigsby 86 F.4th 602 · Cir.

Gary Westerman v. United States 718 F.3d 743 · Cir.

United States v. Shiheem Amos 88 F.4th 446 · Cir.

Donald Wayne Bush v. United States 100 F.4th 807 · Cir.

United States v. Patrick Sutherland 103 F.4th 200 · Cir.