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§812 — Definition of company’s share and policyholder’s share

235 cases·35 followed·26 distinguished·4 criticized·1 overruled·169 cited—15% support

Statute Text — 26 U.S.C. §812

(a)Company’s share

For purposes of section 805(a)(4), the term “company’s share” means, with respect to any taxable year beginning after December 31, 2017, 70 percent.

(b)Policyholder’s share

For purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.812-1 Taxable years affected
  • Treas. Reg. §Treas. Reg. §1.812-2 Operations loss deduction
  • Treas. Reg. §Treas. Reg. §1.812-2(a) Allowance of deduction.
  • Treas. Reg. §Treas. Reg. §1.812-2(b) Steps in computation of operations loss deduction.
  • Treas. Reg. §Treas. Reg. §1.812-2(c) Statement with tax return.
  • Treas. Reg. §Treas. Reg. §1.812-2(d) Ascertainment of deduction dependent upon operations loss carryback.
  • Treas. Reg. §Treas. Reg. §1.812-2(e) Law applicable to computations.
  • Treas. Reg. §Treas. Reg. §1.812-2(f) Special rules.
  • Treas. Reg. §Treas. Reg. §1.812-2(i) §1.812-2(i)
  • Treas. Reg. §Treas. Reg. §1.812-3 Computation of loss from operations
  • Treas. Reg. §Treas. Reg. §1.812-3(a) §1.812-3(a)
  • Treas. Reg. §Treas. Reg. §1.812-3(b) Illustration of principles.
  • Treas. Reg. §Treas. Reg. §1.812-3(c) Section 245 in respect of dividends received from certain foreign corporations.
  • Treas. Reg. §Treas. Reg. §1.812-3(i) No deduction shall be allowed under section 812 for the operations loss deduction.
  • Treas. Reg. §Treas. Reg. §1.812-4 Operations loss carrybacks and operations loss carryovers
  • Treas. Reg. §Treas. Reg. §1.812-4(a) In general—(1) Years to which loss may be carried.
  • Treas. Reg. §Treas. Reg. §1.812-4(b) Portion of loss from operations which is a carryback or a carryover to the taxable year in issue—(1) Manner of computation.
  • Treas. Reg. §Treas. Reg. §1.812-5 Offset
  • Treas. Reg. §Treas. Reg. §1.812-5(a) Facts.
  • Treas. Reg. §Treas. Reg. §1.812-5(b) Determination of section 809(f) limitation and deduction for dividends to policyholders without regard to the operations loss deduction for 1959.
  • Treas. Reg. §Treas. Reg. §1.812-5(c) Recomputation of section 809(f) limitation and deduction for dividends to policyholders after application of the operations loss deduction for 1959.
  • Treas. Reg. §Treas. Reg. §1.812-6 New company defined
  • Treas. Reg. §Treas. Reg. §1.812-7 Application of subtitle A and subtitle F
  • Treas. Reg. §Treas. Reg. §1.812-8 Illustration of operations loss carrybacks and carryovers
  • Treas. Reg. §Treas. Reg. §1.812-8(a) Facts.

235 Citing Cases

DIST. Northern California Small Business Assistants Inc., Petitioner · 2019

280E impose exactions for violations ofcriminal laws, which is inapposite to Congress' remedial goal to deter noncompliance in other provisions ofthe Code in their effort to protect the revenue.

Mission Organic Center, Inc., Petitioner 165 T.C. No. 13 · 2025

Many marijuana businesses have tried to argue their way out of section 280E, but all have been unsuccessful. See Patients Mut. Assistance Collective Corp. v. Commissioner, 151 T.C. 176 (2018) (reiterating applicability of section 280E to state-legal drug sellers), aff’d, 995 F.3d 671 (9th Cir. 2021); see also Olive v. Commissioner, 139 T.C.

Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner · 2018

This means that under federal law the manufacture, distribution, dispensation, or possession ofmarijuana--even medical marijuana recommended by a physician--is prohibited. See 4 sec. 841(a); Californians Helping to Alleviate Med. Problems, Inc. v. Commissioner (CHAMP), 128 T.C. 173, 181 (2007)(citing United States v. Oakland Canna

Grant Rozmarin, Deceased, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Grant Rozmarin, Deceased, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Jeremy S. Kwit, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Donald Duncan a.k.a. Don D. Duncan a.k.a. Don Duncan, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Alternative Health Care Advocates, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Jeremy S. Kwit, Petitioner · 2018

Section 261, however, provides that "[i]n computing taxable income, no deduction shall in any case be allowed in respect ofthe items specified in this part." "[T]his part" includes section 280E, Expenditures in Connection With the Illegal Sale ofDrugs.

Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner · 2018

This means that under federal law the manufacture, distribution, dispensation, or possession ofmarijuana--even medical marijuana recommended by a physician--is prohibited. See 4 sec. 841(a); Californians Helping to Alleviate Med. Problems, Inc. v. Commissioner (CHAMP), 128 T.C. 173, 181 (2007)(citing United States v. Oakland Canna

Patients Mutual Assistance CollectiveCorporation d.b.a. Harborside Health Center, Petitioner · 2018

This means that under federal law the manufacture, distribution, dispensation, or possession ofmarijuana--even medical marijuana recommended by a physician--is prohibited. See 4 sec. 841(a); Californians Helping to Alleviate Med. Problems, Inc. v. Commissioner (CHAMP), 128 T.C. 173, 181 (2007)(citing United States v. Oakland Canna

Jay Enis & Sue Enis, Petitioners · 2017

812.014(1) (West 2011). A person "obtains or uses" property by either "[t]aking or exercising control," "[m]aking any unauthorized use, disposition or transfer," obtaining the property "by fraud, willful misrepresentation ofa future act, or false promise," or engaging in conduct previously known as embezzlement or other conduct similar in natu

Lloyd T. Asbury, Petitioner T.C. Memo. 2011-107 · 2011

812.014(2) (a)1., in connection with the mismanagement of client funds. On December 17, 2004, he was sentenced to 5 years' incarceration, 10 years' probation, 1,000 hours of community service, and a restitution payment of $357,000 to his clients. On March 2, 2005, petitioner began his period of incarceration; on March 11, 2009, he was released

Rick D. Feller, Petitioner 135 T.C. No. 25 · 2010

t" in response do the regulation. See Pension Protection Act of 2006, Pub.t| L. 109-280, sec. 1219, 120 Stat.s 1083,; 'Gulf Opportunity Zone ct of 2005,e Pub. L. 109-135, sec. 403, 119 Stat. 2615; Americ n Jobs Creation Act of 2004, Pub. L. 108-357, sec. 812, 118 Stat 1577. The Secretary has folldwed Congress' intent to carve out a specialized set of rules fo the penalties applicable to the accuracy of a return. The application of the regulation is by its terms specifically limi ed to underpayme

James D. Horn, Petitioner T.C. Memo. 2002-207 · 2002

2002), and in most other States, see 1 Restatement, Contracts 2d, sec. 15 (1981), although a “compulsion” or “irresistible impulse” standard has been applied on occasion, see Faber v. Sweet Style Manufacturing Corp., 242 N.Y.S.2d 763 (Sup. Ct. 1963). Undue influence, taking advantage of a contracting party’s impaired ability to

United Cancer Council, Inc., Petitioner 109 T.C. No. 17 · 1997

We note also that the term “private stockholder or individual” appears in paragraph (2) of section 2055(a) (and its 1939 Code predecessor, section 812(d)), while the term “private shareholder or individual” appears in paragraph (4) of the same section 2055(a).

Estate of Osborn v. Commissioner 28 T.C. 82 · 1957
John A. Tomassetti & Cathy C. Tomassetti, Petitioners · 2015
Thomas P. Blake & Cynthia S. Blake, Petitioners · 2015
Netversity, Inc., Petitioner · 2015
Our Country Home Enterprises, Inc., Petitioner · 2015
Robert V. Brown & Andrea Yogel-Brown, Petitioners · 2015
Richard J. Abramo & Catherine S. Abramo, Petitioners · 2015
Juan Carlo Mejia & Yvette Mejia, Petitioners · 2015
Georgia International Life Insurance v. Commissioner 81 T.C. 166 · 1983
Estate of Amick v. Commissioner 67 T.C. 924 · 1977
Estate of Callaghan v. Commissioner 33 T.C. 870 · 1960
Estate of Luehrmann v. Commissioner 33 T.C. 277 · 1959
Estate of Weisberger v. Commissioner 29 T.C. 217 · 1957
Estate of Kleinman v. Commissioner 25 T.C. 1245 · 1956
Estate of Ellis v. Commissioner 26 T.C. 694 · 1956
Estate of Ackley v. Commissioner 23 T.C. 639 · 1955
Estate of Reilly v. Commissioner 25 T.C. 366 · 1955
Estate of Feder v. Commissioner 22 T.C. 30 · 1954
Estate of Tingley v. Commissioner 22 T.C. 402 · 1954
Estate of Yantes v. Commissioner 21 T.C. 830 · 1954
Estate of Dorsey v. Commissioner 19 T.C. 493 · 1952
Huntington National Bank v. Commissioner 13 T.C. 760 · 1949
Estate of Lee v. Commissioner 11 T.C. 141 · 1948
Estate of Gilbert v. Commissioner 4 T.C. 1006 · 1945
Estate of Ransbottom ex rel. Brown v. Commissioner 3 T.C. 1041 · 1944
Almeida v. Holder 588 F.3d 778 · Cir.
Estate of Allen v. Commissioner 29 T.C. 465 · 1957
Estate of Gwinn v. Commissioner 25 T.C. 31 · 1955
Estate of Shedd v. Commissioner 23 T.C. 41 · 1954
Estate of Wright v. Commissioner 8 T.C. 531 · 1947
Berkery v. Commissioner 91 T.C. 179 · 1988
World Service Life Insurance ex rel. Merger to Gibraltar Life Insurance v. Commissioner 89 T.C. 70 · 1987
Association of the Bar of New York v. Commissioner 89 T.C. 599 · 1987
Inter-American Life Insurance v. Commissioner 56 T.C. 497 · 1971
Estate of Cornwell v. Commissioner 37 T.C. 688 · 1962
Estate of Sbicca v. Commissioner 35 T.C. 96 · 1960
Estate of Roney v. Commissioner 33 T.C. 801 · 1960
Estate of May v. Commissioner 32 T.C. 386 · 1959
Englert v. Commissioner 32 T.C. 1008 · 1959
Estate of Polster v. Commissioner 31 T.C. 874 · 1959
Estate of Comer v. Commissioner 31 T.C. 1193 · 1959
Estate of Vogel v. Commissioner 30 T.C. 125 · 1958
Estate of Cunha v. Commissioner 30 T.C. 812 · 1958
Estate of Evilsizor v. Commissioner 27 T.C. 710 · 1957
Estate of Rensenhouse v. Commissioner 27 T.C. 107 · 1956
Estate of Audenried v. Commissioner 26 T.C. 120 · 1956
Estate of Davis v. Commissioner 26 T.C. 549 · 1956
Estate of Wynekoop v. Commissioner 24 T.C. 167 · 1955
Estate of Peterson v. Commissioner 23 T.C. 1020 · 1955
Estate of Awtry v. Commissioner 22 T.C. 91 · 1954
Estate of Hoffenberg v. Commissioner 22 T.C. 1185 · 1954
Estate of Lande v. Commissioner 21 T.C. 977 · 1954
Estate of Riddle v. Commissioner 21 T.C. 1109 · 1954
Estate of Connell v. Commissioner 20 T.C. 917 · 1953
Estate of Butler v. Commissioner 18 T.C. 914 · 1952
Estate of Hanch v. Commissioner 19 T.C. 65 · 1952
Estate of Rickenberg v. Commissioner 11 T.C. 1 · 1948
Estate of Sells v. Commissioner 10 T.C. 692 · 1948
Estate of Thiele v. Commissioner 9 T.C. 473 · 1947
Estate of Carey v. Commissioner 9 T.C. 1047 · 1947
Estate of Schoonmaker v. Commissioner 6 T.C. 404 · 1946
Estate of Metcalf v. Commissioner 7 T.C. 153 · 1946
Estate of Cardeza v. Commissioner 5 T.C. 202 · 1945
Estate of Hofford v. Commissioner 4 T.C. 542 · 1945
Alpenglow Botanicals, LLC v. United States 894 F.3d 1187 · Cir.
Vista Hill Investments, LLC, Bobby A. Branch, Tax Matters Partner, Petitioner 159 T.C. No. 5 · 2022
United Cancer Council, Inc. v. Commissioner 109 T.C. 326 · 1997
Estate of Kurz v. Commissioner 101 T.C. 44 · 1993
Phoenix Mutual Life Insurance v. Commissioner 96 T.C. 481 · 1991
Continental Bankers Life Insurance v. Commissioner 93 T.C. 52 · 1989
Estate of Leach v. Commissioner 82 T.C. 952 · 1984
Keller v. Commissioner 77 T.C. 1014 · 1981
Estate of La Sala v. Commissioner 71 T.C. 752 · 1979
Estate of Edmonds v. Commissioner 72 T.C. 970 · 1979
Estate of Alperstein v. Commissioner 71 T.C. 351 · 1978
Estate of Steinman v. Commissioner 69 T.C. 804 · 1978
Swanson v. Commissioner 65 T.C. 1180 · 1976
Estate of Sparling v. Commissioner 60 T.C. 330 · 1973
Estate of Todd v. Commissioner 57 T.C. 288 · 1971
Estate of Opal v. Commissioner 54 T.C. 154 · 1970
Estate of Van Winkle v. Commissioner 51 T.C. 994 · 1969
Estate of Gilruth v. Commissioner 50 T.C. 850 · 1968
Estate of Miller v. Commissioner 48 T.C. 265 · 1967
Estate of Bray v. Commissioner 46 T.C. 577 · 1966
Estate of Wadewitz v. Commissioner 39 T.C. 925 · 1963
Estate of Rice v. Commissioner 41 T.C. 344 · 1963
Estate of Avery v. Commissioner 40 T.C. 392 · 1963
Estate of Wood v. Commissioner 39 T.C. 1 · 1962
Estate of Jennings v. Commissioner 39 T.C. 417 · 1962
Estate of Landers v. Commissioner 38 T.C. 828 · 1962
Estate of Shedd v. Commissioner 37 T.C. 394 · 1961
Estate of Hailey v. Commissioner 36 T.C. 120 · 1961
Estate of Stevens v. Commissioner 36 T.C. 184 · 1961
Estate of Spero v. Commissioner 34 T.C. 1116 · 1960
John Danz Charitable Trust v. Commissioner 32 T.C. 469 · 1959
Estate of Chapman v. Commissioner 32 T.C. 599 · 1959
Estate of Critchfield v. Commissioner 32 T.C. 844 · 1959
Schuster v. Commissioner 32 T.C. 998 · 1959
Estate of Rensenhouse v. Commissioner 31 T.C. 818 · 1959
Estate of Noble v. Commissioner 31 T.C. 888 · 1959
Estate of Cummings v. Commissioner 31 T.C. 986 · 1959
Estate of Dichtel v. Commissioner 30 T.C. 1258 · 1958
Estate of Moffett v. Commissioner 31 T.C. 541 · 1958
Estate of Weber v. Commissioner 29 T.C. 1170 · 1958
Estate of Guenzel v. Commissioner 28 T.C. 59 · 1957
Burge v. Commissioner 28 T.C. 246 · 1957
Estate of Hoelzel v. Commissioner 28 T.C. 384 · 1957
Estate of McGehee v. Commissioner 28 T.C. 412 · 1957
Estate of Elson v. Commissioner 28 T.C. 442 · 1957
Estate of Tebb v. Commissioner 27 T.C. 671 · 1957
Estate of Howell v. Commissioner 28 T.C. 1193 · 1957
Estate of Lee v. Commissioner 28 T.C. 1259 · 1957
Estate of Jaeger v. Commissioner 27 T.C. 863 · 1957
Estate of Wolf v. Commissioner 29 T.C. 441 · 1957
Estate of McKeon v. Commissioner 25 T.C. 697 · 1956
Estate of McIntosh v. Commissioner 25 T.C. 794 · 1956
Estate of Helis v. Commissioner 26 T.C. 143 · 1956
Estate of Hohensee v. Commissioner 25 T.C. 1258 · 1956
Estate of Plessen v. Commissioner 25 T.C. 1301 · 1956
Estate of Wheeler v. Commissioner 26 T.C. 466 · 1956
Estate of Tarver v. Commissioner 26 T.C. 490 · 1956
Estate of Nelson v. Commissioner 24 T.C. 30 · 1955
Estate of Babcock v. Commissioner 23 T.C. 888 · 1955
Estate of Selling v. Commissioner 24 T.C. 191 · 1955
Estate of Bowers v. Commissioner 23 T.C. 911 · 1955
Estate of Thayer v. Commissioner 24 T.C. 384 · 1955
Estate of Sweet v. Commissioner 24 T.C. 488 · 1955
Estate of Alexander v. Commissioner 25 T.C. 600 · 1955
Estate of Juster v. Commissioner 25 T.C. 669 · 1955
Estate of Street v. Commissioner 25 T.C. 673 · 1955
Estate of Oei Tjong Swan v. Commissioner 24 T.C. 829 · 1955
Estate of Morrison v. Commissioner 24 T.C. 965 · 1955
Estate of Pipe v. Commissioner 23 T.C. 99 · 1954
Estate of Barrett v. Commissioner 22 T.C. 606 · 1954
Estate of White v. Commissioner 22 T.C. 641 · 1954
Estate of Melamid v. Commissioner 22 T.C. 966 · 1954
Estate of Slocum v. Commissioner 21 T.C. 465 · 1954
Estate of Gannon v. Commissioner 21 T.C. 1073 · 1954
Estate of Carlson v. Commissioner 21 T.C. 291 · 1953
Estate of Watson v. Commissioner 20 T.C. 386 · 1953
Grigg v. Commissioner 20 T.C. 420 · 1953
Estate of Ruxton v. Commissioner 20 T.C. 487 · 1953
Eccles v. Commissioner 19 T.C. 1049 · 1953
Estate of Bordes v. Commissioner 19 T.C. 1093 · 1953
Estate of Hance v. Commissioner 18 T.C. 499 · 1952
Estate of Falk v. Commissioner 18 T.C. 699 · 1952
Estate of Sternberger v. Commissioner 18 T.C. 836 · 1952
Estate Johnstone v. Commissioner 19 T.C. 44 · 1952
Estate of Schmidt v. Commissioner 19 T.C. 54 · 1952
Estate of Bluestein v. Commissioner 15 T.C. 770 · 1950
Estate of Haggett v. Commissioner 14 T.C. 325 · 1950
Estate of Gray ex rel. Last Will & Testament of Gray v. Commissioner 14 T.C. 390 · 1950
Estate of Hirsch v. Commissioner 14 T.C. 509 · 1950
Estate of Mann v. Commissioner 14 T.C. 555 · 1950
Estate of Haggart v. Commissioner 13 T.C. 14 · 1949
Estate of Clement v. Commissioner 13 T.C. 19 · 1949
Estate of Larkin v. Commissioner 13 T.C. 173 · 1949
Estate of Schroeder v. Commissioner 13 T.C. 259 · 1949
Estate of Rainger v. Commissioner 12 T.C. 483 · 1949
Estate of Ottmann v. Commissioner 12 T.C. 1118 · 1949
Estate of Greene v. Commissioner 11 T.C. 205 · 1948
Estate of Werbelovsky v. Commissioner 11 T.C. 525 · 1948
McLean v. Commissioner 11 T.C. 543 · 1948
Estate of Kenny v. Commissioner 11 T.C. 857 · 1948
Estate of Loughridge v. Commissioner 11 T.C. 968 · 1948
Taurog v. Commissioner 11 T.C. 1016 · 1948
Estate of Varick v. Commissioner 10 T.C. 318 · 1948
Estate of Jennings v. Commissioner 10 T.C. 323 · 1948
Estate of Doane v. Commissioner 10 T.C. 1258 · 1948
Estate of Fry v. Commissioner 9 T.C. 503 · 1947
Estate of Wooster v. Commissioner 9 T.C. 742 · 1947
Estate of Emanuel v. Commissioner 9 T.C. 779 · 1947
Estate of Laughlin v. Commissioner 8 T.C. 33 · 1947
Estate of Jack v. Commissioner 8 T.C. 272 · 1947
Estate of Christy v. Commissioner 8 T.C. 862 · 1947
Estate of Jacobs v. Commissioner 8 T.C. 1015 · 1947
Estate of Jack v. Commissioner 6 T.C. 241 · 1946
Estate of Toeller v. Commissioner 6 T.C. 832 · 1946
Estate of Elmer v. Commissioner 6 T.C. 944 · 1946
Estate of Milburn v. Commissioner 6 T.C. 1119 · 1946
Estate of Rice v. Commissioner 7 T.C. 223 · 1946
Estate of Carey v. Commissioner 7 T.C. 859 · 1946
Estate of Wetherill v. Commissioner 4 T.C. 678 · 1945
Estate of Hartley v. Commissioner 5 T.C. 645 · 1945
Estate of Duval v. Commissioner 4 T.C. 722 · 1945
Estate of Earle v. Commissioner 5 T.C. 991 · 1945
Estate of Boyles v. Commissioner 4 T.C. 1092 · 1945
Estate of Wilkinson v. Commissioner 5 T.C. 1246 · 1945
Estate of Holmes v. Commissioner 5 T.C. 1289 · 1945
Estate of Cutler v. Commissioner 5 T.C. 1304 · 1945
Estate of Harter v. Commissioner 3 T.C. 1151 · 1944
Estate of Miller v. Commissioner 3 T.C. 1180 · 1944
Estate of Dumont v. Commissioner 4 T.C. 158 · 1944
Estate of Burney v. Commissioner 4 T.C. 449 · 1944
Estate of Gray v. Commissioner 2 T.C. 97 · 1943
Estate of Atkins v. Commissioner 2 T.C. 332 · 1943
Gaston Estate v. Commissioner 2 T.C. 672 · 1943
Stoeckel v. Commissioner 2 T.C. 975 · 1943
Estate of Marshall v. Commissioner 2 T.C. 1048 · 1943
Hoffman v. Commissioner 2 T.C. 1160 · 1943
Estate of Robinson v. Commissioner 1 T.C. 19 · 1942
United States v. Tyren Cervenak 135 F.4th 311 · Cir.
United States v. Tyren Cervenak · Cir.
Prosser v. Comm'r · Cir.
Prosser v. Comm'r · Cir.
Olive v. Commissioner 792 F.3d 1146 · Cir.
Green Solution Retail, Inc. v. United States 855 F.3d 1111 · Cir.
Feinberg v. Comm'r of Internal Revenue 916 F.3d 1330 · Cir.
High Desert Relief, Inc. v. United States 917 F.3d 1170 · Cir.
Standing Akimbo, LLC v. United States 955 F.3d 1146 · Cir.
United States v. Nathaniel Ruth 966 F.3d 642 · Cir.
United States v. Nathaniel Ruth · Cir.
Speidell v. United States 978 F.3d 731 · Cir.
Patients Mutual Assistance v. Cir · Cir.
Patients Mutual Assistance v. Cir 995 F.3d 671 · Cir.
George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States 260 F.3d 637 · Cir.
United States v. Christopher Perez 46 F.4th 691 · Cir.
United States v. George Rivera, Also Known as Boy George 376 F.3d 86 · Cir.
Prosser v. Commissioner 777 F.3d 582 · Cir.