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Table of Cases and Authorities

Cases:

Americold Corp. v. United States, 28 Fed. Cl. 747 (1993)

Bull v. United States, 295 U.S. 247 (1935)

Chertkof v. United States, 676 F.2d 984 (4th Cir. 1982)

Commissioner v. Sunnen, 333 U.S. 591 (1948)

Estate of Mueller v. Commissioner, 101 T.C. 551 (1993)

In re Stone, 986 F.2d 898 (5th Cir. 1993)

Lewis v. Reynolds, 284 U.S. 281 (1932)

O'Brien v. United States, 766 F.2d 1038 (7th Cir. 1985)

United States v. Bowcut, 287 F.2d 654 (9th Cir. 1961)

United States v. Herring, 240 F.2d 225 (4th Cir. 1957)

Wilmington Trust Co. v. United States, 610 F.2d 703 (Ct. Cl. 1979)

Statutes:

Internal Revenue Code of 1986 (26 U.S.C.):

§ 642
§ 1311
§ 1312
§ 1313
§ 1314
§ 1504
§ 3401
§ 3509
§ 6166A
§ 6402
§ 6405
§ 6411
§ 6511
§ 6521
§ 6659
§ 6672
§ 7122
Judicial Improvements Act of 1990, Pub. L. No. 101-650 104 Stat. 5089 (28 U.S.C. § 473)

Revenue Act of 1978, Pub. L. No. 95-600, § 530, 92 Stat. 2885

28 U.S.C.:

§ 517
§ 519
§ 2410
Miscellaneous:

28 C.F.R.:

§ 0.160
§ 0.161
§ 0.162
§ 0.163
§ 0.164
5 Administration, CCH Internal Revenue Manual, Ex. 8(15)00-1 at 26,260

Delegation Order 155 (Rev. 4, Aug. 15, 1996)

Executive Order 6166 (June 10, 1933)

Executive Order 12778 on Civil Justice Reform

Fed. R. Civ. P.:

R. 16
R. 26
Internal Revenue Manual (35)(18) 45

Rev. Rul. 71-56, 1971-1 C.B. 404

Rev. Rul. 81-256, 1981-2 C.B. 1831

Rev. Rul. 81-287, 1981-2 C.B. 184

Tax Division Directives:

No. 82
No. 87-62
No. 105
Treas. Reg.:

§ 1.163-9T
§ 1.1311(a)-2

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Title Page || Contents || Section I || Section II || Section III
Section IV || Section V || Section VI || Appendices
Table of Cases and Authorities