Volume 92

— of the —

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

In Re Fortier

Date Filed: September 18th, 2003

Citations: 299 B.R. 183, 2003 Bankr. LEXIS 1191, 92 A.F.T.R.2d (RIA) 6176, 2003 WL 22172772

Docket Number: 19-04451

United States v. Julius Alli

Date Filed: September 22nd, 2003

Citations: 344 F.3d 1002, 62 Fed. R. Serv. 647, 92 A.F.T.R.2d (RIA) 6163, 2003 Daily Journal DAR 10787, 2003 WL 22171542, 2003 Cal. Daily Op. Serv. 8596, 2003 U.S. App. LEXIS 19526

Docket Number: 02-50029

Airlie Foundation v. Internal Revenue Service

Date Filed: September 24th, 2003

Citations: 283 F. Supp. 2d 58, 92 A.F.T.R.2d (RIA) 6206, 2003 U.S. Dist. LEXIS 16646

Docket Number: CIV.A.02-0785(EGS)

United States v. Alfred Gene Bridges

Date Filed: September 24th, 2003

Citations: 344 F.3d 1010, 92 A.F.T.R.2d (RIA) 6213, 2003 Daily Journal DAR 10861, 2003 WL 22203736, 2003 Cal. Daily Op. Serv. 8629, 2003 U.S. App. LEXIS 19665

Docket Number: 01-30316

In Re Koch

Date Filed: September 25th, 2003

Citations: 299 B.R. 523, 2003 Bankr. LEXIS 1279, 92 A.F.T.R.2d (RIA) 6410, 2003 WL 22287383

Docket Number: 19-70127

Lynch v. United States, Internal Revenue Service (In Re Lynch)

Date Filed: September 25th, 2003

Citations: 299 B.R. 62, 2003 Bankr. LEXIS 1209, 92 A.F.T.R.2d (RIA) 6263, 2003 WL 22228882

Docket Number: 19-01031

Bartolomeo v. United States

Date Filed: September 30th, 2003

Citations: 292 F. Supp. 2d 728, 92 A.F.T.R.2d (RIA) 6720, 2003 WL 22753486, 2003 U.S. Dist. LEXIS 19585

Docket Number: CIV. 01-1020

Judicial Watch, Inc. v. Rossotti

Date Filed: September 30th, 2003

Citations: 285 F. Supp. 2d 17, 92 A.F.T.R.2d (RIA) 6366, 2003 WL 22255774, 2003 U.S. Dist. LEXIS 17331

Docket Number: CIV.A.02-928(RMC)

John W. Banks, II v. Commissioner of Internal Revenue

Date Filed: September 30th, 2003

Citations: 345 F.3d 373, 92 A.F.T.R.2d (RIA) 6298, 2003 WL 22232331, 2003 U.S. App. LEXIS 19999

Docket Number: 01-2171, 01-2177

Coleman v. Community Trust Bank, N.A. (In Re Coleman)

Date Filed: September 30th, 2003

Citations: 299 B.R. 780, 92 A.F.T.R.2d (RIA) 7145, 2003 WL 22287310, 2003 U.S. Dist. LEXIS 17628

Docket Number: CIV.A. 1:03CV00002, CIV.A. 1:03CV00003

United States v. Taylor

Date Filed: September 30th, 2003

Citations: 292 F. Supp. 2d 791, 92 A.F.T.R.2d (RIA) 6729, 2003 WL 22753546, 2003 U.S. Dist. LEXIS 19692

Docket Number: 6:99-947-24

Chamberlain v. United States

Date Filed: September 30th, 2003

Citations: 286 F. Supp. 2d 764, 92 A.F.T.R.2d (RIA) 6431, 2003 WL 22272194, 2003 U.S. Dist. LEXIS 17768

Docket Number: Civ.A. 02-2473

United States v. Heubusch

Date Filed: September 30th, 2003

Citations: 295 F. Supp. 2d 240, 92 A.F.T.R.2d (RIA) 6694, 2003 WL 22753450, 2003 U.S. Dist. LEXIS 19587

Docket Number: 03-MISCCV-013A

Skiba v. Internal Revenue Service (In Re Roth)

Date Filed: October 1st, 2003

Citations: 301 B.R. 451, 2003 Bankr. LEXIS 1508, 92 A.F.T.R.2d (RIA) 6621, 2003 WL 22664457

Docket Number: 19-01005

Dorminy v. United States, Department of Treasury, Internal Revenue Service, (In Re Dorminy)

Date Filed: October 2nd, 2003

Citations: 301 B.R. 599, 17 Fla. L. Weekly Fed. B 22, 2003 Bankr. LEXIS 1418, 92 A.F.T.R.2d (RIA) 6732, 2003 WL 22753552

Docket Number: Bankruptcy No. 94-3081-8GI. Adversary No. 8:02-AP-273-PMG

W. Richard Morgan, and Janice J. Morgan v. Commissioner of Internal Revenue

Date Filed: October 3rd, 2003

Citations: 345 F.3d 563, 92 A.F.T.R.2d (RIA) 6361, 2003 WL 22271145, 2003 U.S. App. LEXIS 20192

Docket Number: 02-4138

United States v. Shipley

Date Filed: October 3rd, 2003

Citations: 286 F. Supp. 2d 499, 92 A.F.T.R.2d (RIA) 6385, 2003 WL 22318826, 2003 U.S. Dist. LEXIS 20116

Docket Number: Crim. 02-219

Sly v. United States (In Re Sly)

Date Filed: October 3rd, 2003

Citations: 305 B.R. 67, 17 Fla. L. Weekly Fed. B 137, 2003 Bankr. LEXIS 1503, 92 A.F.T.R.2d (RIA) 6961, 2003 WL 22871728

Docket Number: 17-30823

Jewett v. Commissioner

Date Filed: October 7th, 2003

Citations: 292 F. Supp. 2d 962, 92 A.F.T.R.2d (RIA) 6803, 2003 WL 22765176, 2003 U.S. Dist. LEXIS 21798

Docket Number: 3:03 CV 7465

Estate of O'Neal v. United States

Date Filed: October 8th, 2003

Citations: 291 F. Supp. 2d 1253, 92 A.F.T.R.2d (RIA) 6648, 2003 WL 22753425, 2003 U.S. Dist. LEXIS 19704

Docket Number: CIV.A. 94-PT-2493-S

Ruocco v. Commissioner

Date Filed: October 9th, 2003

Citations: 346 F.3d 223, 92 A.F.T.R.2d (RIA) 6445, 2003 WL 22309621, 2003 U.S. App. LEXIS 20614

Docket Number: 02-2540

Appoloni v. United States

Date Filed: October 16th, 2003

Citations: 219 F.R.D. 116, 92 A.F.T.R.2d (RIA) 7170, 2003 WL 22952711, 2003 U.S. Dist. LEXIS 21840

Docket Number: No. 5:02-CV-176

Florida Progress Corp. v. Commissioner of Internal Revenue

Date Filed: October 21st, 2003

Citations: 348 F.3d 954, 92 A.F.T.R.2d (RIA) 6583, 2003 U.S. App. LEXIS 21294

Docket Number: 02-14910, 02-14911

Elfelt v. United States

Date Filed: October 28th, 2003

Citations: 289 F. Supp. 2d 881, 92 A.F.T.R.2d (RIA) 6941, 2003 WL 22519655, 2003 U.S. Dist. LEXIS 19732

Docket Number: 98-10256-BC

United States v. Ponds

Date Filed: October 28th, 2003

Citations: 290 F. Supp. 2d 71, 92 A.F.T.R.2d (RIA) 7047, 2003 WL 22700877, 2003 U.S. Dist. LEXIS 20522

Docket Number: CR. A. 02-0495(JDB)

United States v. Lefkowitz

Date Filed: October 30th, 2003

Citations: 289 F. Supp. 2d 1076, 92 A.F.T.R.2d (RIA) 6809, 2003 WL 22473296, 2003 U.S. Dist. LEXIS 20719

Docket Number: CR. 4-94-65(DSD), CIV. 00-1967(DSD)

CSX Corp. v. United States

Date Filed: October 31st, 2003

Citations: 58 Fed. Cl. 341, 92 A.F.T.R.2d (RIA) 6903, 2003 U.S. Claims LEXIS 321, 2003 WL 22533176

Docket Number: No. 95-858T

United States v. Patrick M. Donovan

Date Filed: October 31st, 2003

Citations: 348 F.3d 509, 92 A.F.T.R.2d (RIA) 6762, 2003 WL 22459110, 2003 U.S. App. LEXIS 22400

Docket Number: 02-3260

Doyal v. United States

Date Filed: November 3rd, 2003

Citations: 308 F. Supp. 2d 1003, 92 A.F.T.R.2d (RIA) 7123, 2003 WL 22905209, 2003 U.S. Dist. LEXIS 21627

Docket Number: CV 02-1987-PCT-PGR

New York Football Giants, Inc. v. Commissioner of Internal Revenue

Date Filed: November 4th, 2003

Citations: 349 F.3d 102, 57 Fed. R. Serv. 3d 267, 92 A.F.T.R.2d (RIA) 6859, 2003 U.S. App. LEXIS 22737

Docket Number: 02-4392

United States v. Douglas E. Brown, Hans H. Kuhlen, Wellshire Securities (Deutschland) Gmbh, Wellshire Securities, Inc., Wellshire Securities Bahamas, Ltd., Wellshire Services, Inc., and Benetix, A.G., Steven W. Call, Receiver-Appellee, Group 2

Date Filed: November 4th, 2003

Citations: 348 F.3d 1200, 92 A.F.T.R.2d (RIA) 6826, 2003 U.S. App. LEXIS 22701

Docket Number: 01-4229

In Re Chabrand

Date Filed: November 4th, 2003

Citations: 301 B.R. 468, 2003 Bankr. LEXIS 1916, 92 A.F.T.R.2d (RIA) 6891, 2003 WL 22765948

Docket Number: 19-31085

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

Date Filed: November 5th, 2003

Citations: 302 B.R. 351, 92 A.F.T.R.2d (RIA) 7297, 2003 WL 22966920, 2003 U.S. Dist. LEXIS 21356

Docket Number: 03-72070. Bankruptcy No. 02-49144-swr. Adversary No. 02-5201

Alfaro v. Commissioner

Date Filed: November 6th, 2003

Citations: 349 F.3d 225, 92 A.F.T.R.2d (RIA) 6914, 2003 WL 22410390, 2003 U.S. App. LEXIS 22763

Docket Number: 03-60261

In Re Sutton

Date Filed: November 7th, 2003

Citations: 303 B.R. 510, 2003 Bankr. LEXIS 1675, 92 A.F.T.R.2d (RIA) 7308, 2003 WL 23112789

Docket Number: 01-13377-WSS

United States Internal Revenue Service v. Frontone (In Re Frontone)

Date Filed: November 7th, 2003

Citations: 301 B.R. 290, 51 Collier Bankr. Cas. 2d 234, 92 A.F.T.R.2d (RIA) 7077, 2003 WL 22753437, 2003 U.S. Dist. LEXIS 20604

Docket Number: 03-3196

United States v. Domino Sugar Corporation, Tate & Lyle North American Sugars Inc.

Date Filed: November 10th, 2003

Citations: 349 F.3d 84, 92 A.F.T.R.2d (RIA) 6936, 2003 WL 22567704, 2003 U.S. App. LEXIS 22969

Docket Number: Docket 02-6287

Holmes v. United States (In Re Holmes)

Date Filed: November 10th, 2003

Citations: 301 B.R. 911, 2003 Bankr. LEXIS 1466, 92 A.F.T.R.2d (RIA) 6958, 2003 WL 22670927

Docket Number: 18-52294

Cook v. Commissioner of the Internal Revenue Service

Date Filed: November 13th, 2003

Citations: 349 F.3d 850, 92 A.F.T.R.2d (RIA) 7027, 2003 WL 22455076, 2003 U.S. App. LEXIS 23126

Docket Number: 02-61011

Ies Industries, Inc., and Subsidiaries, Alliant Energy Corporation, Successor in Interest to Ies Industries, Inc. And Subsidiaries v. United States

Date Filed: November 14th, 2003

Citations: 349 F.3d 574, 57 Fed. R. Serv. 3d 206, 92 A.F.T.R.2d (RIA) 7038, 2003 WL 22682092, 2003 U.S. App. LEXIS 23229

Docket Number: 02-3106

National Westminster Bank, PLC v. United States

Date Filed: November 14th, 2003

Citations: 58 Fed. Cl. 491, 92 A.F.T.R.2d (RIA) 7013, 2003 U.S. Claims LEXIS 332, 2003 WL 22703211

Docket Number: No. 95-758T

In Re R. J. Reynolds-Patrick County Memorial Hospital, Inc.

Date Filed: November 18th, 2003

Citations: 305 B.R. 243, 51 Collier Bankr. Cas. 2d 593, 2003 Bankr. LEXIS 1696, 92 A.F.T.R.2d (RIA) 7303, 2003 WL 23112788

Docket Number: 19-50036

United States v. Raymond David Young

Date Filed: November 18th, 2003

Citations: 350 F.3d 1302, 92 A.F.T.R.2d (RIA) 7085, 2003 WL 22714990, 2003 U.S. App. LEXIS 23478

Docket Number: 01-16118

United States v. Scheingold

Date Filed: December 1st, 2003

Citations: 293 F. Supp. 2d 447, 92 A.F.T.R.2d (RIA) 7205, 2003 WL 22835977, 2003 U.S. Dist. LEXIS 21399

Docket Number: Civil 00-2150 (JBS)

Spencer v. Labarge (In Re Spencer)

Date Filed: December 1st, 2003

Citations: 301 B.R. 730, 2003 Bankr. LEXIS 1563, 92 A.F.T.R.2d (RIA) 7193, 2003 WL 22838757

Docket Number: BAP 03-6040EM

Tax Analysts v. Internal Revenue Service

Date Filed: December 2nd, 2003

Citations: 350 F.3d 100, 92 A.F.T.R.2d (RIA) 7211, 358 U.S. App. D.C. 385, 2003 U.S. App. LEXIS 24223

Docket Number: 02-5278

United States v. Macher (In re Macher)

Date Filed: December 2nd, 2003

Citations: 303 B.R. 798, 51 Collier Bankr. Cas. 2d 895, 92 A.F.T.R.2d (RIA) 7427, 2003 U.S. Dist. LEXIS 23596

Docket Number: No. 00-03659-WSR-11; Civ.A. No. 7:03CV583

Oelsner v. Government of the Virgin Islands of the United States Ex Rel. Virgin Islands Bureau of Internal Revenue

Date Filed: December 3rd, 2003

Citations: 294 F. Supp. 2d 689, 92 A.F.T.R.2d (RIA) 7252, 2003 WL 22887792, 2003 U.S. Dist. LEXIS 21883

Docket Number: CIV. 96-0091(STT), CIV. 96-0064(STT)

Inductotherm Industries, Inc. v. United States

Date Filed: December 8th, 2003

Citations: 351 F.3d 120, 92 A.F.T.R.2d (RIA) 7236, 2003 WL 22883663, 2003 U.S. App. LEXIS 24663

Docket Number: 02-4292

United States v. Oskowitz

Date Filed: December 10th, 2003

Citations: 294 F. Supp. 2d 379, 64 Fed. R. Serv. 326, 92 A.F.T.R.2d (RIA) 7370, 2003 U.S. Dist. LEXIS 22093

Docket Number: 1:02-cv-01300

United States v. State Street Bank and Trust Co.

Date Filed: December 12th, 2003

Citations: 303 B.R. 35, 2003 Bankr. LEXIS 1661, 92 A.F.T.R.2d (RIA) 7364, 42 Bankr. Ct. Dec. (CRR) 86, 2003 WL 22962181

Docket Number: 01-4605

Frank Biehl Barbara Biehl v. Commissioner of Internal Revenue

Date Filed: December 12th, 2003

Citations: 351 F.3d 982, 92 A.F.T.R.2d (RIA) 7280, 2003 WL 22928876, 2003 U.S. App. LEXIS 25119

Docket Number: 02-72723

In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue Service

Date Filed: December 19th, 2003

Citations: 352 F.3d 902, 51 Collier Bankr. Cas. 2d 1381, 92 A.F.T.R.2d (RIA) 7381, 2003 WL 22989239, 2003 U.S. App. LEXIS 25790

Docket Number: 02-2417

Richard J. Bot Phyllis Bot v. Commissioner of Internal Revenue

Date Filed: December 22nd, 2003

Citations: 353 F.3d 595, 92 A.F.T.R.2d (RIA) 7385, 2003 WL 22990113, 2003 U.S. App. LEXIS 25870

Docket Number: 02-2956

United States v. Joan Marie Anderson (02-1662) Francis Albert Sagorski (02-1673) Rodger Bruce Yates (02-1700) Arthur Henry Modderman (02-1703) Susan Elaine Sloboda (02-1736) Robert Lee Goodwin, Jr. (02-1769) Ruth Elaine Shriver (02-1771)

Date Filed: December 23rd, 2003

Citations: 353 F.3d 490, 92 A.F.T.R.2d (RIA) 7396, 2003 U.S. App. LEXIS 26117

Docket Number: 02-1703