Volume 91

— of the —

American Federal Tax Reports (A.F.T.R.2d (RIA))

Federal National Mortgage Ass'n v. United States

Date Filed: April 2nd, 2003

Citations: 56 Fed. Cl. 228, 91 A.F.T.R.2d (RIA) 1677, 2003 U.S. Claims LEXIS 66

Docket Number: No. 00-369T

Larosa's Int'l Fuel Co. v. United States

Date Filed: April 3rd, 2003

Citations: 56 Fed. Cl. 102, 91 A.F.T.R.2d (RIA) 1701, 2003 U.S. Claims LEXIS 76, 2003 WL 1869005

Docket Number: Nos. 97-834T, 97-835T

United States v. Glennis L. Bolden, United States of America v. Clifford E. Bolden

Date Filed: April 3rd, 2003

Citations: 325 F.3d 471, 91 A.F.T.R.2d (RIA) 2205, 2003 WL 1759588, 2003 U.S. App. LEXIS 6368

Docket Number: 99-4814, 99-4873

In re Majors

Date Filed: April 4th, 2003

Citations: 298 B.R. 363, 49 Collier Bankr. Cas. 2d 1922, 2003 Bankr. LEXIS 401, 91 A.F.T.R.2d (RIA) 2073, 2003 WL 22145730

Docket Number: No. 02-1629-WH

Thomas v. United States

Date Filed: April 7th, 2003

Citations: 56 Fed. Cl. 112, 91 A.F.T.R.2d (RIA) 1831, 2003 U.S. Claims LEXIS 88, 2003 WL 1868977

Docket Number: No. 99-345T

Browning Arms Co. v. United States

Date Filed: April 7th, 2003

Citations: 56 Fed. Cl. 123, 91 A.F.T.R.2d (RIA) 1750, 2003 U.S. Claims LEXIS 78, 2003 WL 1868980

Docket Number: No. 97-252T

In Re Sloan

Date Filed: April 7th, 2003

Citations: 298 B.R. 377, 2003 Bankr. LEXIS 410, 91 A.F.T.R.2d (RIA) 2076, 2003 WL 21153326

Docket Number: 18-61428

Virgil B. Elings v. Commissioner of Internal Revenue

Date Filed: April 8th, 2003

Citations: 324 F.3d 1110, 91 A.F.T.R.2d (RIA) 1648, 1 U.S. Tax Cas. (CCH) 50,357, 2003 Daily Journal DAR 3853, 2003 Cal. Daily Op. Serv. 3008, 2003 U.S. App. LEXIS 6599

Docket Number: 02-70457

IHC Health Plans, Inc. v. Commissioner

Date Filed: April 9th, 2003

Citations: 325 F.3d 1188, 91 A.F.T.R.2d (RIA) 1767, 2003 U.S. App. LEXIS 6776

Docket Number: 01-9013 to 01-9015

Mattie K. Carter Trust Ex Rel. Fortson v. United States

Date Filed: April 11th, 2003

Citations: 256 F. Supp. 2d 536, 91 A.F.T.R.2d (RIA) 1946, 2003 WL 1883443, 2003 U.S. Dist. LEXIS 6114

Docket Number: 4:02-cv-00154

Thomas v. United States

Date Filed: April 14th, 2003

Citations: 254 F. Supp. 2d 174, 91 A.F.T.R.2d (RIA) 2144, 2003 WL 548828, 2003 U.S. Dist. LEXIS 6387

Docket Number: 02-31-B-S

United States v. Boulerice

Date Filed: April 14th, 2003

Citations: 325 F.3d 75, 61 Fed. R. Serv. 221, 91 A.F.T.R.2d (RIA) 1815, 2003 WL 1870351, 2003 U.S. App. LEXIS 7002

Docket Number: 02-1035

Frank W. Smith Janice M. Smith v. United States

Date Filed: April 16th, 2003

Citations: 328 F.3d 760, 91 A.F.T.R.2d (RIA) 1919, 2003 WL 1879209, 2003 U.S. App. LEXIS 7165

Docket Number: 02-20640

Blue Cross & Blue Shield of Texas, Inc. v. Commissioner

Date Filed: April 16th, 2003

Citations: 328 F.3d 770, 91 A.F.T.R.2d (RIA) 1868, 2003 WL 1883598, 2003 U.S. App. LEXIS 7236

Docket Number: 02-60188

In Re Steffen

Date Filed: April 18th, 2003

Citations: 294 B.R. 388, 16 Fla. L. Weekly Fed. B 147, 2003 Bankr. LEXIS 542, 91 A.F.T.R.2d (RIA) 2157, 2003 WL 21224786

Docket Number: 01-09988-8P1

Landrie v. Internal Revenue Service (In Re Landrie)

Date Filed: April 22nd, 2003

Citations: 303 B.R. 140, 2003 Bankr. LEXIS 868, 91 A.F.T.R.2d (RIA) 2730, 2003 WL 21688584

Docket Number: 02-3088

Sharocco Clark v. United States

Date Filed: April 22nd, 2003

Citations: 326 F.3d 911, 91 A.F.T.R.2d (RIA) 1980, 2003 WL 1908086, 2003 U.S. App. LEXIS 7500

Docket Number: 02-3049

Morris v. Duffy (In re Duffy)

Date Filed: April 24th, 2003

Citations: 298 B.R. 775, 2003 Bankr. LEXIS 469, 91 A.F.T.R.2d (RIA) 2255

Docket Number: Bankruptcy No. 01-15805; Adversary No. 02-5205

Scotty's Contracting and Stone, Inc. v. United States

Date Filed: April 24th, 2003

Citations: 326 F.3d 785, 91 A.F.T.R.2d (RIA) 2047, 2003 WL 1922607, 2003 U.S. App. LEXIS 7719

Docket Number: 01-6587

American Electric Power Company, Inc. v. United States

Date Filed: April 28th, 2003

Citations: 326 F.3d 737, 91 A.F.T.R.2d (RIA) 2060, 2003 WL 1955815, 2003 U.S. App. LEXIS 7985

Docket Number: 01-3495

Johnny Paul Young v. United States

Date Filed: April 28th, 2003

Citations: 332 F.3d 893, 91 A.F.T.R.2d (RIA) 2130, 2003 WL 1978938, 2003 U.S. App. LEXIS 8126

Docket Number: 01-6362

Florida Power & Light Co. v. United States

Date Filed: April 29th, 2003

Citations: 56 Fed. Cl. 328, 91 A.F.T.R.2d (RIA) 2114, 2003 U.S. Claims LEXIS 103, 2003 WL 21077039

Docket Number: No. 99-258T

Betty R. Brown Michael J. Brown Philip A. Melrose Beryl Rae, as Co-Trustee of the Marital Trust Created Under the Will of Willet H. Brown Raymond C. Sandler, as Co-Trustees of the Marital Trust Created Under the Will of Willet H. Brown v. United States

Date Filed: May 1st, 2003

Citations: 329 F.3d 664, 91 A.F.T.R.2d (RIA) 2085, 2003 Daily Journal DAR 4828, 2003 U.S. App. LEXIS 8285

Docket Number: 02-55254

In Re L. Darrell Bevan Patricia F. Bevan, Debtors. L. Darrell Bevan Patricia F. Bevan v. Socal Communications Sites, LLC

Date Filed: May 1st, 2003

Citations: 327 F.3d 994, 91 A.F.T.R.2d (RIA) 2106, 41 Bankr. Ct. Dec. (CRR) 81, 2003 Daily Journal DAR 4823, 2003 WL 1989624, 2003 U.S. App. LEXIS 8284

Docket Number: 02-55090

J.H. Scott Shelah K. Scott Anne K. McGuire Trust Under the Will of John Stewart Bryan, by and Through Its Co-Trustees, C. Cotesworth Pinckney, Lucius H. Bracey, Jr. And Richard T. Taylor Timothy W. Childs, Deceased, Hope S. Childs, Hope S. Childs, Individually v. United States

Date Filed: May 1st, 2003

Citations: 328 F.3d 132, 91 A.F.T.R.2d (RIA) 2100, 2003 U.S. App. LEXIS 8293

Docket Number: 02-1464

Judicial Watch, Inc. v. Rossotti, Charles

Date Filed: May 2nd, 2003

Citations: 326 F.3d 1309, 91 A.F.T.R.2d (RIA) 2125, 356 U.S. App. D.C. 54, 2003 WL 2003805, 2003 U.S. App. LEXIS 8454

Docket Number: 02-5154

David A. Field and Ellen J. Field v. United States

Date Filed: May 2nd, 2003

Citations: 328 F.3d 58, 91 A.F.T.R.2d (RIA) 2123, 2003 WL 2010729, 2003 U.S. App. LEXIS 8474

Docket Number: Docket 02-6163

Gerstein v. United States

Date Filed: May 2nd, 2003

Citations: 56 Fed. Cl. 630, 91 A.F.T.R.2d (RIA) 2371, 2003 U.S. Claims LEXIS 137, 2003 WL 21354615

Docket Number: No. 01-629T

United States v. G-I Holdings, Inc. (In Re G-I Holdings, Inc.)

Date Filed: May 13th, 2003

Citations: 295 B.R. 222, 91 A.F.T.R.2d (RIA) 2596, 2003 U.S. Dist. LEXIS 10217

Docket Number: Bankruptcy No. 01-30135 (RG), Bankruptcy No. 01-38790(RG), Civil No. 02-3082(WGB)

Crestmark Bank v. United States (In Re Spearing Tool & Manufacturing Co.)

Date Filed: May 14th, 2003

Citations: 292 B.R. 579, 51 U.C.C. Rep. Serv. 2d (West) 572, 2003 Bankr. LEXIS 1769, 91 A.F.T.R.2d (RIA) 2271, 2003 WL 21106578

Docket Number: 19-41208

Boise Cascade Corporation v. United States

Date Filed: May 20th, 2003

Citations: 329 F.3d 751, 30 Employee Benefits Cas. (BNA) 1581, 91 A.F.T.R.2d (RIA) 2280, 2003 WL 21146772, 2003 Cal. Daily Op. Serv. 4205, 2003 U.S. App. LEXIS 9642

Docket Number: 01-36086

Kuchar v. Internal Revenue Service (In re Kuchar)

Date Filed: May 20th, 2003

Citations: 298 B.R. 638, 2003 Bankr. LEXIS 608, 91 A.F.T.R.2d (RIA) 2509

Docket Number: Bankruptcy No. 03-30029; Adversary No. 03-7010

Stevenson v. Internal Revenue Service (In Re Diamond Dismantling, Inc.)

Date Filed: May 21st, 2003

Citations: 305 B.R. 453, 2003 Bankr. LEXIS 605, 91 A.F.T.R.2d (RIA) 2599, 2003 WL 23214387

Docket Number: 19-41245

Sherwin Williams Co. Employee Health Plan Trust v. Commissioner of Internal Revenue

Date Filed: May 23rd, 2003

Citations: 330 F.3d 449, 30 Employee Benefits Cas. (BNA) 1709, 91 A.F.T.R.2d (RIA) 2302, 2003 U.S. App. LEXIS 10309

Docket Number: 01-1276

Armstrong v. United States

Date Filed: May 23rd, 2003

Citations: 277 F. Supp. 2d 1040, 91 A.F.T.R.2d (RIA) 2508, 2003 WL 21254793, 2003 U.S. Dist. LEXIS 10361

Docket Number: A4-02-042

Frontier Chevrolet Company v. Commissioner of Internal Revenue

Date Filed: May 28th, 2003

Citations: 329 F.3d 1131, 91 A.F.T.R.2d (RIA) 2338, 2003 Daily Journal DAR 5674, 2003 Cal. Daily Op. Serv. 4425, 2003 U.S. App. LEXIS 10590

Docket Number: 01-71815

General Electric Co. v. United States

Date Filed: May 28th, 2003

Citations: 56 Fed. Cl. 488, 2003 U.S. Claims LEXIS 133, 91 A.F.T.R.2d (RIA) 2383, 2003 WL 21302920

Docket Number: No. 99-401T

In Re Hounsom

Date Filed: June 2nd, 2003

Citations: 294 B.R. 399, 50 Collier Bankr. Cas. 2d 644, 16 Fla. L. Weekly Fed. B 161, 2003 Bankr. LEXIS 629, 91 A.F.T.R.2d (RIA) 2749, 2003 WL 21448295

Docket Number: 02-02008-BKC-3P3

Peter Thosteson v. United States

Date Filed: June 2nd, 2003

Citations: 331 F.3d 1294, 91 A.F.T.R.2d (RIA) 2468, 2003 WL 21254887, 2003 U.S. App. LEXIS 10921

Docket Number: 01-14520

United States v. Virginia Cockett

Date Filed: June 2nd, 2003

Citations: 330 F.3d 706, 91 A.F.T.R.2d (RIA) 2439, 2003 WL 21251553, 2003 U.S. App. LEXIS 10835

Docket Number: 01-1956

United States v. Gordon

Date Filed: June 2nd, 2003

Citations: 267 F. Supp. 2d 366, 91 A.F.T.R.2d (RIA) 2678, 2003 WL 21251438, 2003 U.S. Dist. LEXIS 9007

Docket Number: 1:96-cv-01016

United States v. Herbert and Carol Engh, and Marstonmoor Trust, Intervenor-Appellant

Date Filed: June 2nd, 2003

Citations: 330 F.3d 954, 91 A.F.T.R.2d (RIA) 2398, 2003 WL 21257503, 2003 U.S. App. LEXIS 10902

Docket Number: 00-4004

United States ex rel. Perler v. Papandon

Date Filed: June 3rd, 2003

Citations: 331 F.3d 52, 91 A.F.T.R.2d (RIA) 2454, 2003 WL 21267267, 2003 U.S. App. LEXIS 10952

Docket Number: Docket No. 01-6186

Elbert L. Hatchett and Laurestine Hatchett v. United States

Date Filed: June 4th, 2003

Citations: 330 F.3d 875, 91 A.F.T.R.2d (RIA) 2457, 2003 WL 21289969, 2003 U.S. App. LEXIS 11094

Docket Number: 00-1645

Conway v. United States

Date Filed: June 6th, 2003

Citations: 56 Fed. Cl. 572, 91 A.F.T.R.2d (RIA) 2485, 2003 U.S. Claims LEXIS 140, 2003 WL 21395612

Docket Number: No. 01-295 T

Zakiya v. United States

Date Filed: June 10th, 2003

Citations: 267 F. Supp. 2d 47, 91 A.F.T.R.2d (RIA) 2635, 2003 WL 21403767, 2003 U.S. Dist. LEXIS 10197

Docket Number: CIV.A. 02CV425 (RBW)

Blue Cross & Blue Shield United of Wisconsin & Subsidiaries v. United States

Date Filed: June 12th, 2003

Citations: 56 Fed. Cl. 697, 91 A.F.T.R.2d (RIA) 2683, 2003 U.S. Claims LEXIS 146, 2003 WL 21488182

Docket Number: No. 98-727T

Roger O'shaughnessy, as Tax Matters Person for Cardinal Ig Company v. Commissioner of Internal Revenue, Roger O'shaughnessy, as Tax Matters Person for Cardinal Ig Company v. Commissioner of Internal Revenue

Date Filed: June 13th, 2003

Citations: 332 F.3d 1125, 91 A.F.T.R.2d (RIA) 2559, 2003 U.S. App. LEXIS 11682

Docket Number: 02-1532

Andantech L.L.C. v. Commissioner

Date Filed: June 17th, 2003

Citations: 331 F.3d 972, 91 A.F.T.R.2d (RIA) 2623, 356 U.S. App. D.C. 387, 2003 U.S. App. LEXIS 11908

Docket Number: 02-1213 & 02-1215

Major Paint Company, Standard Brands Paint Company, Standard Brands Liquidating Creditor Trust, and Standard Brands Paint Co. v. United States

Date Filed: June 27th, 2003

Citations: 334 F.3d 1042, 91 A.F.T.R.2d (RIA) 2745, 2003 WL 21487034, 2003 U.S. App. LEXIS 13193

Docket Number: 02-5153