IRC Authority Graph

§922

477 cases·126 followed·15 distinguished·6 questioned·86 overruled·244 cited—26% support

Statute Text — 26 U.S.C. §922

Statute text not available for this section.

477 Citing Cases

FOLLOWED Union Carbide Corporation & Subsidiaries, Petitioner 110 T.C. No. 28 · 1998

UCFSC elected to be taxed as an FSC pursuant to section 922(a)(2) on March 13, 1985.

Orin F. & Mary L. Farnsworth, Petitioner T.C. Memo. 2002-29 · 2002

922(a), 111 Stat. 879- 880. Section 1402(k) exempts insurance salesman termination payments from self-employment tax if, among other things, the amount of the payments “does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on le

Union Carbide Corp. v. Commissioner 110 T.C. 375 · 1998

UCFSC elected to be taxed as an FSC pursuant to section 922(a)(2) on March 13, 1985.

Celia Mazzei, Petitioner · 2018

Effective Tax Rate Cut for Qualifying Income Ifa corporation qualified as an FSC under section 922, its "exempt foreign trade income" (EFTI) was not taxed by the United States (more precisely, EFTI was treated as foreign source income which was not effectively connected with the conduct ofa trade or business within the United States).

Angelo L. Mazzei & Mary E. Mazzei, Petitioners · 2018

Effective Tax Rate Cut for Qualifying Income Ifa corporation qualified as an FSC under section 922, its "exempt foreign trade income" (EFTI) was not taxed by the United States (more precisely, EFTI was treated as foreign source income which was not effectively connected with the conduct ofa trade or business within the United States).

Gail C. Vento, Petitioner · 2016

corporation was entitled to claim the deduction then allowed by section 922 to Western Hemisphere trade corporations.

Electronic Arts, Inc. and Subsidiaries, Petitioner 118 T.C. No. 13 · 2002

1954. The WHTC provisions, I.R.C. 1954 secs. 921 and 922, were repealed by sec. 1052(b) of the Tax Reform Act of 1976, Pub. L. 94-455, 90 Stat. 1520, 1648. Several opinions of this and other courts have noted the general similarity of congressional purpose between the possessions corporations provisions and the WHTC provisions. In

Electronic Arts Puerto Rico, Inc., Petitioner 118 T.C. No. 13 · 2002

1954. The WHTC provisions, I.R.C. 1954 secs. 921 and 922, were repealed by sec. 1052(b) of the Tax Reform Act of 1976, Pub. L. 94-455, 90 Stat. 1520, 1648. Several opinions of this and other courts have noted the general similarity of congressional purpose between the possessions corporations provisions and the WHTC provisions. In

Electronic Arts, Inc. v. Commissioner 118 T.C. 226 · 2002

1954. The WHTC provisions, secs. 921 and 922, I.R.C. 1954, were repealed by section 1052(b) of the Tax Reform Act of 1976, Pub. L. 94-455, 90 Stat. 1520, 1648. Several opinions of this and other courts have noted the general similarity of congressional purpose between the possessions corporations provisions and the WHTC provisions.

United States v. Wilson 111 F.4th 567 · Cir.
United States v. Jesus Perez Garcia 115 F.4th 1002 · Cir.
United States v. Carter 564 F.3d 325 · Cir.
United States v. Tyren Cervenak 135 F.4th 311 · Cir.
United States v. Tyren Cervenak · Cir.
United States v. Guadalupe Alcantar 733 F.3d 143 · Cir.
United States v. Matta-Quinones 140 F.4th 1 · Cir.
United States v. Jaquan Bridges · Cir.
Florida Commissioner of Agriculture v. Attorney General of the United States · Cir.
United States v. Morgan · Cir.
United States v. Kittson · Cir.
United States v. Tann 577 F.3d 533 · Cir.
Hamblen v. United States 591 F.3d 471 · Cir.
United States v. Thomas 615 F.3d 895 · Cir.
United States v. Eddie Lipscomb 619 F.3d 474 · Cir.
United States v. Eddie Lipscomb · Cir.
United States v. Rodriguez 630 F.3d 39 · Cir.
United States v. Beckett 321 F.3d 26 · Cir.
United States v. Nieves-Castano 480 F.3d 597 · Cir.
United States v. Giambro 544 F.3d 26 · Cir.
Brinar v. Williamson 245 F.3d 515 · Cir.
United States v. Green 272 F.3d 748 · Cir.
United States v. Edward Ross 801 F.3d 374 · Cir.
United States v. Mills · Cir.
United States v. Wardrick · Cir.
United States v. Thompson · Cir.
United States v. Jones · Cir.
United States v. Rose · Cir.
Richard Hamblen v. United States · Cir.
United States v. Lim, Modina · Cir.
United States v. Lloyd · Cir.
United States v. Grier · Cir.
United States v. Bowers · Cir.
United States v. Casey M. Yirkovsky · Cir.
United States v. Merrill D. Olvey, Jr · Cir.
United States v. Christopher Morris · Cir.
United States v. Robert E. Maloney 466 F.3d 663 · Cir.
United States v. Banks 339 F.3d 267 · Cir.
United States v. Camp 343 F.3d 743 · Cir.
United States v. Banks 339 F.3d 267 · Cir.
United States v. Santa-Otero 843 F.3d 547 · Cir.
United States v. Ronald White, Jr. 863 F.3d 784 · Cir.
United States v. One Assortment of 93 NFA Regulated Weapons 897 F.3d 961 · Cir.
United States v. Desmond Camp 903 F.3d 594 · Cir.
United States v. Cox 906 F.3d 1170 · Cir.
United States v. Michael Ortiz 927 F.3d 868 · Cir.
United States v. Tanco-Baez 942 F.3d 7 · Cir.
In re John W. Franklin 950 F.3d 909 · Cir.
United States v. Eric McGinnis 956 F.3d 747 · Cir.
United States v. Eric McGinnis · Cir.
Aposhian v. Barr 958 F.3d 969 · Cir.
United States v. Thomas Kuzma 967 F.3d 959 · Cir.
United States v. Rivera-Berrios 968 F.3d 130 · Cir.
United States v. Jovon Medley 972 F.3d 399 · Cir.
United States v. Anthony Palos 978 F.3d 373 · Cir.
Lisa Folajtar v. Attorney General USA 980 F.3d 897 · Cir.
United States v. Scott 990 F.3d 94 · Cir.
United States v. Rex Hammond 996 F.3d 374 · Cir.
Cargill v. Garland 20 F.4th 1004 · Cir.
United States v. Huet 665 F.3d 588 · Cir.
United States v. Minor 31 F.4th 9 · Cir.
United States v. Jason Woodring 35 F.4th 633 · Cir.
United States v. Justin Werle 35 F.4th 1195 · Cir.
United States v. Davis 30 F. App'x 572 · Cir.
United States v. Pritchett 40 F. App'x 901 · Cir.
Burt v. Hemingway 57 F. App'x 230 · Cir.
United States v. Robert Bournes 339 F.3d 396 · Cir.
United States v. Robert Junior Wardrick 350 F.3d 446 · Cir.
United States v. Abdul Grier 354 F.3d 210 · Cir.
United States v. Benjamin J. Lloyd 361 F.3d 197 · Cir.
United States v. Rufus A. Thompson III Gregory Potter 361 F.3d 918 · Cir.
United States v. Merrill D. Olvey, Jr. 437 F.3d 804 · Cir.
United States v. Modina Lim 444 F.3d 910 · Cir.
United States v. Christopher J. Morris 458 F.3d 757 · Cir.
United States v. Climmie Jones, Jr. 489 F.3d 243 · Cir.
United States v. Zaleski 686 F.3d 90 · Cir.
United States v. Talvin Lawing 703 F.3d 229 · Cir.
United States v. Anthony Lomax 51 F.4th 222 · Cir.
Ward v. Barron 93 F. App'x 41 · Cir.
United States v. Bulluck 182 F. App'x 7 · Cir.
United States v. Tiran Casteel 717 F.3d 635 · Cir.
Cargill v. Garland 57 F.4th 447 · Cir.
United States v. Pina-Nieves 59 F.4th 9 · Cir.
Scott Hardin v. ATF 65 F.4th 895 · Cir.
Bryan Range v. Attorney General United States 69 F.4th 96 · Cir.
United States v. Perez-Greaux 83 F.4th 1 · Cir.
United States v. Steinman 130 F.4th 693 · Cir.
United States v. Steinman · Cir.
United States v. Theunick 651 F.3d 578 · Cir.
United States v. Jimenez · Cir.
Oppedisano v. Holder · Cir.
Chase Manhattan Bank v. Govt of VI · Cir.
United States v. Golding 332 F.3d 838 · Cir.
Jay Isaac Hollis v. Loretta Lynch 827 F.3d 436 · Cir.
United States v. Martece Saddler 19 F.4th 1035 · Cir.
United States v. Cody Jeremiah Hutzell 217 F.3d 966 · Cir.
George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States 260 F.3d 637 · Cir.
Chase Manhattan Bank, N.A. v. Government of the Virgin Islands, Bureau of Internal Revenue 300 F.3d 320 · Cir.
Oppedisano v. Holder 769 F.3d 147 · Cir.
Mock v. Garland 75 F.4th 563 · Cir.
United States v. Kulick 629 F.3d 165 · Cir.
United States v. Sacko 247 F.3d 21 · Cir.
United States v. Mark A. Medearis · Cir.
United States v. Jelks 53 F. App'x 601 · Cir.
United States v. Dillard 648 F. App'x 564 · Cir.
United States v. Troy Brasby 61 F.4th 127 · Cir.
Kates Holding Co. v. Commissioner 79 T.C. 700 · 1982
Mid-Continent Supply Co. v. Commissioner 67 T.C. 37 · 1976
Kewanee Oil Co. v. Commissioner 62 T.C. 728 · 1974
Pan American Eutectic Welding Alloys Co. v. Commissioner 36 T.C. 284 · 1961
United States v. Mar Maluoth 121 F.4th 1158 · Cir.
United States v. Martinez-Bristol 133 F.4th 149 · Cir.
United States v. Morgan · Cir.
United States v. Terrence Wayne VanOchten · Cir.
United States v. King · Cir.
United States v. King · Cir.
United States v. Justin Cutbank · Cir.
United States v. Kenneth Evans · Cir.
United States v. Isaac Charles · Cir.
United States v. Hernandez · Cir.
United States v. Vincent 519 F.3d 732 · Cir.
United States v. Graham 598 F.3d 930 · Cir.
United States v. Smith 508 F.3d 861 · Cir.
United States v. Rose 522 F.3d 710 · Cir.
United States v. Laboy-Torres 553 F.3d 715 · Cir.
United States v. Moses 513 F.3d 727 · Cir.
United States v. Figueroa 548 F.3d 222 · Cir.
United States v. Cole 525 F.3d 656 · Cir.
United States v. Teeter 561 F.3d 768 · Cir.
United States v. Hamilton 604 F.3d 572 · Cir.
United States v. McCann 613 F.3d 486 · Cir.
United States v. Marzzarella 614 F.3d 85 · Cir.
United States v. Roy Schmidt, III 623 F.3d 257 · Cir.
United States v. Roy Schmidt, III · Cir.
Aybar-Alejo v. INS · Cir.
United States v. Booker 644 F.3d 12 · Cir.
Evans v. Zych 644 F.3d 447 · Cir.
United States v. Rhone 647 F.3d 777 · Cir.
United States v. David Ardrey 739 F.3d 1189 · Cir.
Robert Bautista v. Atty Gen USA · Cir.
United States v. Benjamin Pepper 747 F.3d 520 · Cir.
United States v. Samuel Conrad, III 776 F.3d 253 · Cir.
United States v. Serna 309 F.3d 859 · Cir.
United States v. Figueroa · Cir.
United States v. Calor · Cir.
United States v. Wynn · Cir.
United States v. Amos · Cir.
United States v. Moses, Christopher · Cir.
United States v. Hedgepeth · Cir.
United States v. Kelvin Newlon · Cir.
United States v. Cody J. Hutzell · Cir.
United States v. Clinton Ross, II · Cir.
United States v. Ronald Claxton · Cir.
United States v. Joseph Scolaro · Cir.
United States v. Frenklyn Piggie · Cir.
United States v. Braun N. Thompson · Cir.
United States v. Ben Mullins · Cir.
United States v. Louis Village Center · Cir.
United States v. Francis K. Zacher · Cir.
United States v. Gregory Smith · Cir.
United States v. Joe Vincent · Cir.
United States v. Robert Cole · Cir.
United States v. Curtis Teeter · Cir.
United States v. Joe Vincent · Cir.
United States v. Marco Laboy-Torres · Cir.
United States v. Soto-Rivera 811 F.3d 53 · Cir.
United States v. One (1) Palmetto State Armory PA-15 MacHinegun Receiver/Frame 822 F.3d 136 · Cir.
United States v. Orellana 405 F.3d 360 · Cir.
United States v. Negron 837 F.3d 91 · Cir.
Peaje Investments LLC v. PR Highways and Transportation · Cir.
United States v. Skip Lomax 910 F.3d 1068 · Cir.
United States v. Cruz-Olavarria 919 F.3d 661 · Cir.
United States v. Samir Benamor 937 F.3d 1182 · Cir.
United States v. Anton Fuller-Ragland · Cir.
United States v. Samir Benamor · Cir.
United States v. Carpenter 941 F.3d 1 · Cir.
United States v. Scott 954 F.3d 74 · Cir.
United States v. Elleck Christopher Vesey · Cir.
United States v. Elleck Christopher Vesey 966 F.3d 694 · Cir.
Assured Guaranty Corp. v. Commonwealth of Puerto Rico · Cir.
United States v. Levi Miller 11 F.4th 944 · Cir.
United States v. Villegas 494 F.3d 513 · Cir.
Gun Owners of America, Inc. v. Merrick B. Garland 19 F.4th 890 · Cir.
United States v. Torres-Perez 22 F.4th 28 · Cir.
United States v. McKenzie-Gude 671 F.3d 452 · Cir.
United States v. Christopher Hasson 26 F.4th 610 · Cir.
United States v. Broadnax 601 F.3d 336 · Cir.
United States v. Sanders 8 F. App'x 348 · Cir.
United States v. Tucker 8 F. App'x 364 · Cir.
United States v. Brown 9 F. App'x 442 · Cir.
United States v. Broadnax 601 F.3d 336 · Cir.
United States v. Swain 26 F. App'x 15 · Cir.
United States v. Twenty-Two Various Firearms 38 F. App'x 229 · Cir.
United States v. Fridley 43 F. App'x 830 · Cir.
United States v. Christopher Hasson · Cir.
United States v. Brice Earl Christians 200 F.3d 1124 · Cir.
United States v. Kelvin Newlon 212 F.3d 423 · Cir.
Antonia Trinidad Aybar-Alejo v. Immigration and Naturalization Service 230 F.3d 487 · Cir.
United States v. Clinton Earl John Ross, Ii, Also Known as Matthew James McCallister 263 F.3d 844 · Cir.
United States v. Ronald Claxton 276 F.3d 420 · Cir.
United States v. Ninety-Three (93) Firearms, and Assorted Firearm Parts and Ammunition, Larry Z. Short, Claimant-Appellant 330 F.3d 414 · Cir.
United States v. Jeff Lee Kolley 330 F.3d 753 · Cir.
United States v. Alexander Calor 340 F.3d 428 · Cir.
United States v. James Rogers 44 F.4th 728 · Cir.
United States v. Clifton Lamount Williams 364 F.3d 556 · Cir.
United States v. Demetrius Wynn 365 F.3d 546 · Cir.
United States v. Christopher Hay 46 F.4th 746 · Cir.
United States v. Michael Norwood 49 F.4th 189 · Cir.
United States v. Braun Nathan Thompson 408 F.3d 994 · Cir.
United States v. Charles Thomas Andreano, III 417 F.3d 967 · Cir.
United States v. Rysheen Bowers 432 F.3d 518 · Cir.
United States v. Darin L. Hedgepeth 434 F.3d 609 · Cir.
United States v. Ben J. Mullins 446 F.3d 750 · Cir.
United States v. Louis Pierre Village Center 452 F.3d 949 · Cir.
United States v. Francis K. Zacher 465 F.3d 336 · Cir.
United States v. Andre Mills 485 F.3d 219 · Cir.
United States v. Jerald Vincent Proell 485 F.3d 427 · Cir.
United States v. Roszkowski 700 F.3d 50 · Cir.
Peaje Invs. LLC v. Fin. Oversight & Mgmt. Bd. for P.R. (In re Fin. Oversight & Mgmt. Bd. for P.R.) 899 F.3d 1 · Cir.
United States v. Broadnax 595 F.3d 565 · Cir.
United States v. Tilford 85 F. App'x 516 · Cir.
United States v. Nass 100 F. App'x 415 · Cir.
United States v. Unthank 107 F. App'x 625 · Cir.
United States v. Negrón 837 F.3d 91 · Cir.
United States v. Davis 712 F. App'x 578 · Cir.
United States v. Jamar Lewis 58 F.4th 764 · Cir.
United States v. Eric Ladeaux 61 F.4th 582 · Cir.
United States v. Patrick Webb, Jr. 70 F.4th 1038 · Cir.
United States v. Darron Henderson 80 F.4th 207 · Cir.
United States v. Colon-De Jesus · Cir.
Nicole Mollison, Petitioner · 2019
Renee Vento, Petitioner · 2019
Gail C. Vento, Petitioner · 2019
Guy F. Atkinson Co. v. Commissioner 82 T.C. 275 · 1984
Achiro v. Commissioner 77 T.C. 881 · 1981
Miami Purchasing Service Corp. v. Commissioner 76 T.C. 818 · 1981
Union Carbide Corp. v. Commissioner 75 T.C. 220 · 1980
Burke Concrete Accessories, Inc. v. Commissioner 56 T.C. 588 · 1971
Topps of Canada, Ltd. v. Commissioner 36 T.C. 326 · 1961
Barber-Greene Americas, Inc. v. Commissioner 35 T.C. 365 · 1960
United States v. Michael Karmo 109 F.4th 991 · Cir.
United States v. Nethaniah Gordon 111 F.4th 899 · Cir.
Firearms Regulatory Accountability Coalition, Inc. v. Merrick B. Garland 112 F.4th 507 · Cir.
Al Otro Lado v. Alejandro Mayorkas 138 F.4th 1102 · Cir.
American Arms International v. Herbert 563 F.3d 78 · Cir.
United States v. Hohn 123 F.4th 1084 · Cir.
United States v. Nahsiem McIntosh 124 F.4th 199 · Cir.
United States v. Giambro 126 F.4th 46 · Cir.
United States v. Isac Schwarzbaum 127 F.4th 259 · Cir.
United States v. Jeremy Young 129 F.4th 459 · Cir.
United States v. Stephen Simmons 143 F.4th 200 · Cir.
United States v. River Smith · Cir.
United States v. Peterson · Cir.
United States v. Christopher Arthur · Cir.
United States v. Peterson · Cir.
United States v. Peterson · Cir.
United States v. Stevens 533 F.3d 218 · Cir.
United States v. Conway 513 F.3d 640 · Cir.
United States v. Hawkins 554 F.3d 615 · Cir.
United States v. Hamad 495 F.3d 241 · Cir.
United States v. Fincher 593 F.3d 702 · Cir.
United States v. Guthrie 557 F.3d 243 · Cir.
United States v. Stuart 507 F.3d 391 · Cir.
United States v. Fincher 538 F.3d 868 · Cir.
United States v. Crooker 608 F.3d 94 · Cir.
United States v. Springer 609 F.3d 885 · Cir.
United States v. De La Paz-Rentas 613 F.3d 18 · Cir.
United States v. Jones 612 F.3d 1040 · Cir.
United States v. Marquez 626 F.3d 214 · Cir.
United States v. Vinton 631 F.3d 476 · Cir.
United States v. Cole 631 F.3d 146 · Cir.
United States v. Cole · Cir.
United States v. Michaud 243 F.3d 84 · Cir.
United States v. Meserve 271 F.3d 314 · Cir.
United States v. Flemmi 402 F.3d 79 · Cir.
United States v. Meada 408 F.3d 14 · Cir.
United States v. Chase · Cir.
United States v. Bishop 453 F.3d 30 · Cir.
United States v. McCarty 475 F.3d 39 · Cir.
United States v. Alexander 262 F. App'x 285 · Cir.
United States v. O'Brien 542 F.3d 921 · Cir.
United States v. Marceau 554 F.3d 24 · Cir.
United States v. Wallace 573 F.3d 82 · Cir.
Brown v. United States 636 F.3d 674 · Cir.
United States v. Alcorn 638 F.3d 819 · Cir.
United States v. Gravel 645 F.3d 549 · Cir.
United States v. Gravel · Cir.
United States v. Newell 658 F.3d 1 · Cir.
United States v. Riesselman 646 F.3d 1072 · Cir.
Arkansas Coals, Inc. v. Albert Lawson 739 F.3d 309 · Cir.
United States v. Rossahn Black 739 F.3d 931 · Cir.
United States v. Charles Barefoot, Jr. 754 F.3d 226 · Cir.
United States v. Cristian Rodriguez-Lopez 756 F.3d 422 · Cir.
United States v. Randy Patrie 794 F.3d 998 · Cir.
United States v. Laureano-Perez 797 F.3d 45 · Cir.
United Dominion v. United States · Cir.
United States v. Cristobal · Cir.
United States v. Barnette · Cir.
United States v. Jones · Cir.
United States v. Midgette · Cir.
United States v. Mills · Cir.
Intermet v. CIR · Cir.
United States v. Bournes · Cir.
United States v. Hammond · Cir.
United States v. Hunyady · Cir.
United States v. Carter 465 F.3d 658 · Cir.
United States v. Williams · Cir.
United States v. Hamad · Cir.
United States v. Stuart · Cir.
United States v. Conway · Cir.
United States v. Malik Hawkins · Cir.
Thomas More Law Center v. Barack Obama · Cir.
United States v. Miscellaneous Firear · Cir.
Bobb v. Atty Gen USA · Cir.
United States v. Hull · Cir.
United States v. Willaman · Cir.
United States v. Randall D. Rohwedder · Cir.
United States v. Jermaine Harris · Cir.
United States v. Navarro · Cir.
United States v. Junior Menteer · Cir.
United States v. Robert Salter · Cir.
United States v. Bart Underwood 364 F.3d 956 · Cir.
United States v. Melvin Lockett · Cir.
United States v. Stevens · Cir.
United States v. Lathan Barnett · Cir.
United States v. Charles T. Andreano · Cir.
United States v. Duane Carl Carpenter · Cir.
United States v. David Waldner · Cir.
United States v. Joseph Spencer · Cir.
United States v. Hollis Fincher · Cir.
United States v. Hollis Fincher · Cir.
United States v. David Tumea · Cir.
United States v. Rodney Henry 819 F.3d 856 · Cir.
United States v. Ronald White, Jr. 824 F.3d 783 · Cir.
United States v. Tyrell Grimes 825 F.3d 899 · Cir.
United States v. Dustin Allen Wolff 830 F.3d 755 · Cir.
United States v. Darrell Scott 831 F.3d 1027 · Cir.
United States v. Delgado-Sanchez 849 F.3d 1 · Cir.
United States v. Nunez 852 F.3d 141 · Cir.
United States v. Tamny Westbrooks 858 F.3d 317 · Cir.
United States v. William Council 860 F.3d 604 · Cir.
United States v. Pinet-Fuentes 888 F.3d 557 · Cir.
United States v. Juan Ramos 892 F.3d 599 · Cir.
United States v. Olmeda · Cir.
United States v. Angelo Goldston · Cir.
United States v. Leland Schneider 905 F.3d 1088 · Cir.
United States v. Ibrahim McCants 911 F.3d 127 · Cir.
United States v. Severino-Pacheco 911 F.3d 14 · Cir.
United States v. Casey Fogg 922 F.3d 389 · Cir.
United States v. Ibrahim McCants 920 F.3d 169 · Cir.
United States v. Charles 469 F.3d 402 · Cir.
United States v. Vahan Kelerchian 937 F.3d 895 · Cir.
United States v. Vahan Kelerchian · Cir.
United States v. Davion Fitzgerald 935 F.3d 814 · Cir.
United States v. Michael Owen 940 F.3d 308 · Cir.
United States v. Ibrahim McCants 952 F.3d 416 · Cir.
United States v. Brian Carter · Cir.
United States v. Brian Carter 961 F.3d 953 · Cir.
United States v. Nathaniel Ruth 966 F.3d 642 · Cir.
United States v. Nathaniel Ruth · Cir.
United States v. William Milliron 984 F.3d 1188 · Cir.
United States v. Kenneth Smukler 986 F.3d 229 · Cir.
United States v. Rodriguez-Rivera 989 F.3d 183 · Cir.
Aposhian v. Wilkinson 989 F.3d 890 · Cir.
United States v. Kenneth Smukler 991 F.3d 472 · Cir.
Gun Owners of America, Inc. v. Merrick B. Garland 992 F.3d 446 · Cir.
United States v. Barrett Prelogar 996 F.3d 526 · Cir.
Celia Mazzei v. Cir · Cir.
United States v. Willie Hardy, Jr. 999 F.3d 250 · Cir.
United States v. Chad Mink 9 F.4th 590 · Cir.
United States v. Isaiah Henderson 11 F.4th 713 · Cir.
United States v. Kyle Matthews 12 F.4th 647 · Cir.
Melvin Amaya v. Merrick Garland 15 F.4th 976 · Cir.
United States v. Jabrell Smith 21 F.4th 122 · Cir.
United States v. Ramone Shaffers 22 F.4th 655 · Cir.
United States v. Corey Kidd 23 F.4th 781 · Cir.
United States v. Keller 666 F.3d 103 · Cir.
United States v. Gallardo-Ortiz 666 F.3d 808 · Cir.
United States v. Davis 668 F.3d 576 · Cir.
United States v. Dazhan McCallister 39 F.4th 368 · Cir.
United States v. Kelley 40 F.4th 276 · Cir.
United States v. Brown 251 F.3d 286 · Cir.
United States v. Bass 315 F.3d 560 · Cir.
United States v. Poole 2 F. App'x 433 · Cir.
United States v. Fair 8 F. App'x 423 · Cir.
United States v. Krug 20 F. App'x 271 · Cir.
United States v. Rucker 23 F. App'x 484 · Cir.
United States v. Johnson 39 F. App'x 114 · Cir.
United States v. Martin 45 F. App'x 378 · Cir.
United States v. Rodriguez 54 F. App'x 739 · Cir.
United States v. Kahbir Ahmad, A/K/A Terry Brisbane 202 F.3d 588 · Cir.
United Dominion Industries, Incorporated v. United States 208 F.3d 452 · Cir.
Intermet Corporation & Subsidiaries v. Commissioner of Internal Revenue 209 F.3d 901 · Cir.
United States v. Derek Pedragh, Also Known as Derrick Pedraja, Also Known as Derik Pedraja, Also Known as Derek Pedraja 225 F.3d 240 · Cir.
United States v. Randall Dean Rohwedder 243 F.3d 423 · Cir.
United States v. Edward Jimenez, Also Known as Big Eddie Paul Santivanez 256 F.3d 330 · Cir.
United States v. Pierre S. MacKey 265 F.3d 457 · Cir.
United States v. Luis Cristobal 293 F.3d 134 · Cir.
United States v. Joseph Michael Scolaro, Also Known As, Joseph Michael Pena 299 F.3d 956 · Cir.
United States v. Shawn Oliver Bass 315 F.3d 561 · Cir.
United States v. Frenklyn Piggie 316 F.3d 789 · Cir.
United States v. Junior C. Menteer 350 F.3d 767 · Cir.
United States v. Clifton Glen Hammond 351 F.3d 765 · Cir.
United States v. Robert Jackson Salter 358 F.3d 1080 · Cir.
United States v. Christopher Perez 46 F.4th 691 · Cir.
UNITED STATES OF AMERICA, — v. BART EDWARD UNDERWOOD, — UNITED STATES OF AMERICA, — APPELLEE/CROSS-APPELLANT v. GAYLE JEAN STEELE, ALSO KNOWN AS GAYLE JEAN GOSNELL, — APPELLANT/CROSS-APPELLEE. UNITED STATES OF AMERICA, — v. DUANE CARL CARPENTER, — 364 F.3d 956 · Cir.
United States of America, Appellee-Plaintiff v. Miscellaneous Firearms, Explosives, Destructive Devices and Ammunition, Appeal Of: Donna Fleischli 376 F.3d 709 · Cir.
United States v. Robert Ike George, Also Known as "Robert George Ike," Also Known as "George Edward Carter" 386 F.3d 383 · Cir.
United States v. Melvin Dewayne Lockett 393 F.3d 834 · Cir.
Keith B. Baranski v. Fifteen Unknown Agents Of The Bureau Of Alcohol, Tobacco And Firearms 401 F.3d 419 · Cir.
United States v. Alan Louis Hunyady 409 F.3d 297 · Cir.
United States v. Lathan Matrell Barnett 410 F.3d 1048 · Cir.
United States of America, Appellee/cross-Appellant v. Leo v. Felton Erica Chase, Appellants/cross-Appellees 417 F.3d 97 · Cir.
United States v. Terrance Ross Willaman 437 F.3d 354 · Cir.
United States v. Joseph Nelson Spencer, Jr. 439 F.3d 905 · Cir.
United States v. Ernest Roberts 442 F.3d 128 · Cir.
United States v. Adrian Riley 452 F.3d 160 · Cir.
United States v. Charles E. Jones, Iii, A/K/A Chuckie 471 F.3d 535 · Cir.
United States v. Nicholas Omar Midgette 478 F.3d 616 · Cir.
United States v. Patrick Williams 483 F.3d 425 · Cir.
United States v. Glorious Shavers 693 F.3d 363 · Cir.
United States v. Olmeda 894 F.3d 89 · Cir.
United States v. Stewart 69 F. App'x 213 · Cir.
United States v. Thompson 86 F. App'x 130 · Cir.
United States v. Pearce 86 F. App'x 919 · Cir.
Belnome v. Gonzales 137 F. App'x 434 · Cir.
United States v. Figueroa 300 F. App'x 93 · Cir.
United States v. Shelton 364 F. App'x 733 · Cir.
United States v. Shelton 364 F. App'x 733 · Cir.
United States v. Lonnie Hodge 714 F.3d 380 · Cir.
United States v. Nuñez 852 F.3d 141 · Cir.
United States v. Plummer 225 F. App'x 318 · Cir.
United States v. Libbett 287 F. App'x 905 · Cir.
United States v. Malachowski 415 F. App'x 307 · Cir.
Mancari v. Berryhill 680 F. App'x 469 · Cir.
United States v. Timothy Harris 720 F.3d 499 · Cir.
United States v. Bishoff 58 F.4th 18 · Cir.
John Roe v. Steven Dettelbach 59 F.4th 255 · Cir.
United States v. Joseph Miedzianowski 60 F.4th 1051 · Cir.
United States v. Gaulden 73 F.4th 390 · Cir.
United States v. Nylere Stanford 75 F.4th 309 · Cir.
United States v. T'Shaun Omar Jones 81 F.4th 591 · Cir.
VanDerStok v. Garland 86 F.4th 179 · Cir.
United States v. Chaires 88 F.4th 172 · Cir.
Gazzola v. Hochul 88 F.4th 186 · Cir.
United States v. Shiheem Amos 88 F.4th 446 · Cir.
Estados Unidos Mexicanos v. Smith & Wesson Brands Inc. 91 F.4th 511 · Cir.
United States v. Alexander Ivy 93 F.4th 937 · Cir.
United States v. Jeffrey Creek 95 F.4th 484 · Cir.
Sylvia Vergara v. Smith & Wesson Brands, Inc. · Cir.
Ricardo Toledo v. Smith & Wesson Brands, Inc. · Cir.
Peter Straus v. Smith & Wesson Brands, Inc. · Cir.
Mirna Rodriguez v. Smith & Wesson Brands, Inc. · Cir.
Michael Zeifert v. Smith & Wesson Brands, Inc. · Cir.
Lorena Rebollar Sedano v. Smith & Wesson Brands, Inc. · Cir.
Lauren Bennett v. Smith & Wesson Brands, Inc. · Cir.
Keely Roberts v. Smith & Wesson Brands, Inc. 98 F.4th 810 · Cir.
Joshua Chupack v. Smith & Wesson Brands, Inc. · Cir.
Elizabeth Turnipseed v. Smith & Wesson Brands, Inc. · Cir.
Bruce Sundheim v. Smith & Wesson Brands, Inc. · Cir.
Amelia Tenorio v. Smith & Wesson Brands, Inc. · Cir.
United States v. Thomas Brooks, II 100 F.4th 825 · Cir.
United States v. John Feeney · Cir.
United States v. John Feeney 100 F.4th 841 · Cir.
Ocean State Tactical, LLC v. State of Rhode Island 95 F.4th 38 · Cir.
United States v. Nieves-Diaz 99 F.4th 1 · Cir.
United States v. Morales-Velez 100 F.4th 334 · Cir.
United States v. Polaco-Hance 103 F.4th 95 · Cir.

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