February 10 16, 2011 The Epoch Times

Style P15

Islamabad Fashion Week
(Above) Elly Clays new piece, the Boyfriend Hobo, makes a great bag of both comfort and style. (Right) Elly Clays the Farah Rocker Fringe crossbody bag, priced at $230, features a sophisticated design inspired by Farah Fawcetts hairstyle. Global Fashion Brands
Models demonstrate outfits by Pakistani designers Sanam Agha, Huma Adnan, and Nilofer Shahid. The range of outfits and colours display a diversity of designs, combining both traditional Pakistani elements and modern features. AAMIR QURESHI/ AFP/Getty Images

By MICHAEL COURTER

Epoch Times Staff
Islamabad Fashion Week featured vibrant colours and flowing designs, truly uniting the best of Pakistans traditional styles and fabrics with modern elements from the West. The four-day event featured many of Pakistans most well-known designers, who are hoping to spur renewed interest from Western buyers. Textiles are one of Pakistans most important industries, making up more than half of the countrys total exports.
Elly Clay: A story of city life, music, and fashion
By JESS ZAINO The start of Crystal Haylett and Stacey Giambastianis luxury handbag line Elly Clay seemed to be destined. Haylett and Giambastiani were long-time friends and worked as co-hosts in the music industry. Haylett for many years worked closely with songwriters Ma and Mary J. Blige. Later when she gave birth to her twin boys, her previous fast-paced, late-night New York lifestyle began to fill with leisurely mornings. While at home with her boys, Haylett, a self-professed bag junkie, began sketching ideas for a potential handbag line. She reached out to her old friend Giambastiani, who at that time was working in retail, to see if she would be interested in becoming partners. Eventually, the idea blossomed into the debut of their brand Elly Clay in 2007. As designer bags were hitting high price tags of $1,400 plus, the Elly Clay team saw an opportunity to create something that was stylish, on trend, and at the same time affordable. Giambastianis retail experience in purchasing and business behind the scenes was a plus with Hayletts knowledge of trends in the music industry. Other elements also helped in shaping ideas for their first line; their hometown of Brooklyn, for example, served as a muse. A walk over the Brooklyn Bridge inspired them to create a bag with a sturdy structure, leather material, metal, and stud embellishments. The record-breaking poster of actress Farah Fawcett gave birth to Elly Clays big hit, the Farah Rocker Fringe cross-body bag. Farahs golden, feathered hairstyle from the 1970s helped the designers envision a rocker girl, holding a guitar and swinging her hair back and forth. It inspired them to attach leather strips that look like swinging fringe to the bottom part of the bag. It was a successful mixture of vintage, rock n roll, and the idea of Bohemianism that promoted adventurous lifestyles, all of which were the perfect elements for a perfect bag. Since its debut, Elly Clay has been nominated for Handbag of the Year on HandBago.com. The brand was also selected to be on the Henri Bendel Open-See, an iconic New York trunk show that features accessories and cosmetics for fashionable young girls. As Elly Clay quickly made its way into the industry, Haylett and Giambastiani are dedicated to deliver more high-quality, New York City-inspired fashion collections that suit a fast-paced life as well as style and comfort. Jess Zaino is the Style Correspondent for Nolchas GlobalFashionBrands.com, a social, online marketplace connecting shoppers to independent fashion designers and retailers through a personal shopping and discovery platform (www. globalfashionbrands.com).

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122 Estate of Mueller v. C.I.R., 101 T.C. 551, 552+, 101 T.C. No. 37, 37+, Tax Ct. Rep. (CCH) 49,461, 49461+, Tax Ct. Rep. Dec. (RIA) 101.37, 101.37+ (U.S.Tax Ct. Dec 13, 1993) (NO. 2733-90) " HN: 12 (S.Ct.) 123 Tezak Const. Co., Inc. v. C.I.R., 1993 WL 160093, *1+, T.C. Memo. 1993-208, 1993-208+, 65 T.C.M. (CCH) 2621, 2621+, T.C.M. (RIA) 93,208, 93208+ (U.S.Tax Ct. May 17, 1993) (NO. 6965-92) HN: 10 (S.Ct.) 124 Tighe v. C. I. R., 33 T.C. 557, 561+ (Tax Ct. Dec 23, 1959) (NO. 63867) HN: 2 (S.Ct.) 125 Taylor's Estate v. C. I. R., 17 T.C. 627, 630+ (Tax Ct. Oct 08, 1951) (NO. 30236) HN: 2 (S.Ct.) 126 McAfee v. C. I. R., 9 T.C. 720, 723+ (Tax Ct. Oct 20, 1947) (NO. 10162) HN: 2 (S.Ct.) 127 Estate of Remington v. C. I. R., 9 T.C. 99, 105+ (Tax Ct. Jul 23, 1947) (NO. 10169) HN: 2 (S.Ct.) 128 Aetna Finance Co. v. Pasquali, 626 P.2d 1103, 1105+, 128 Ariz. 471, 473+ (Ariz.App. Div. 1 Jan 20, 1981) (NO. 1 CA-CIV 4440) " HN: 10,13 (S.Ct.) 129 People v. Skinner, 110 P.2d 41, 45+ (Cal. Feb 08, 1941) (NO. 5360) " HN: 4 (S.Ct.) 130 Beach v. Great Western Bank, 692 So.2d 146, 150+, 65 USLW 2599, 2599+, 22 Fla. L. Weekly S71, S71+ (Fla. Feb 13, 1997) (NO. 87,835) HN: 6,12 (S.Ct.) 131 Harman's of Idaho, Inc. v. Idaho State Tax Com'n, 760 P.2d 1156, 1159+, 114 Idaho 740, 743+ (Idaho Jul 19, 1988) (NO. 16601) " HN: 9,10 (S.Ct.) 132 Schroeder Oil Co. v. Iowa State Dept. of Revenue and Finance, 1989 WL 428593, *9+ (Iowa Dist. Jun 23, 1989) (NO. 30106) 133 Anderson v. Commissioner of Corporations and Taxation, 42 N.E.2d 793, 796+, 312 Mass. 40, 46+ (Mass. Jun 29, 1942) HN: 1,2 (S.Ct.) 134 Mudge v. Macomb County, 580 N.W.2d 845, 855+, 458 Mich. 87, 107+ (Mich. Jul 01, 1998) (NO. 103985) " HN: 10 (S.Ct.) 135 Creasey v. Zink, 53 A.2d 715, 718+, 39 Backes 111, 111+, 140 N.J. Eq. 111, 115+ (N.J.Prerog. Jun 12, 1947) (NO. 7793) HN: 2 (S.Ct.) 136 Pantasote, Inc. v. Director, Div. of Taxation, 8 N.J.Tax 160, 167+ (N.J.Tax Sep 30, 1985) (NO. BP 184B-84) " HN: 2 (S.Ct.) 137 Teco Investments, Inc. v. Taxation and Revenue Dept. of State of N.M., 957 P.2d 532, 534+, 125 N.M. 103, 105+, 1998-NMCA-055, 055+ (N.M.App. Mar 27, 1998) (NO. 18,068, 18,071) HN: 12,13 (S.Ct.) 138 Vivigen, Inc. v. Minzner, 870 P.2d 1382, 1387+, 117 N.M. 224, 229+ (N.M.App. Feb 08, 1994) (NO. 14,325) " HN: 9,10,13 (S.Ct.) 139 In re Dula's Estate, 220 N.Y.S.2d 311, 313+, 30 Misc.2d 803, 805+ (N.Y.Sur. Jul 12, 1961) HN: 9 (S.Ct.) 140 U.S. v. Laney, 96 F.Supp. 482, 484+ (E.D.S.C. Apr 12, 1951) (NO. CIV. 2516) " HN: 9,10,13 (S.Ct.) 141 Household Consumer Discount Co. v. Vespaziani, 415 A.2d 689, 693+, 490 Pa. 209, 217+ (Pa. May 30, 1980) " HN: 10,12,13 (S.Ct.) 142 American Motors Corp. v. Wisconsin Dept. of Revenue, 219 N.W.2d 300, 307+, 64 Wis.2d 337, 352+ (Wis. Jun 28, 1974) (NO. 124) " HN: 9,10 (S.Ct.) 143 P.C. Monday Tea Co. v. Milwaukee County Expressway Com'n, 139 N.W.2d 26, 30+, 29 Wis.2d

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1157 1158

. 1164

1174 1175
tions Period Applies To Refund Claims for Tax on Taxable Capital (2004) 153 BNA Daily Report for Executives K-12, 2004, Tax Refunds:Equitable Recoupment From Insurer Denied As to Open-Year Experience Rating Credits (2004) 153 BNA Daily Report for Executives K-12, 2004, TAX REFUNDS: FACTS. (2004) 134 BNA Daily Report for Executives K-10, 2004, Section 6512-Limitations in Case of Petition to Tax Court Tax Refunds:Tax Court Rules Estate Tax Overpayment Not Reduced by Underpayment Interest (2004) 134 BNA Daily Report for Executives K-10, 2004, TAX REFUNDS: FACTS. (2004) HN: 12 (S.Ct.) 126 BNA Daily Report for Executives K-8, 2004, Section 7604-Enforcement of Summons Summonses:IRS Summons to S Corporation President Enforced Over Fifth Amendment Objections (2004) 126 BNA Daily Report for Executives K-8, 2004, SUMMONSES: FACTS. (2004) HN: 13 (S.Ct.) 222 BNA Daily Report for Executives K-5, 2003, GROSS INCOME: FACTS. (2003) HN: 9,10 (S.Ct.) 89 BNA Daily Report for Executives K-4, 2003, ABATEMENTS: FACTS. (2003) HN: 11 (S.Ct.) 79 BNA Daily Report for Executives L-4, 2003, SUPREME COURT OF THE UNITED STATES (2003) HN: 4 (S.Ct.) 69 BNA Daily Report for Executives L-19, 2003, REPORT (2003) HN: 9 (S.Ct.) 65 BNA Daily Report for Executives L-28, 2003, DESCRIPTION OF THE CHAIRMAN'S AMENDMENT IN THE NATURE OF A SUBSTITUTE FOR H.R. 1528, THE "TAXPAYER PROTECTION AND IRS ACCOUNTABILITY ACT OF 2003" (2003) HN: 9 (S.Ct.) 64 BNA Daily Report for Executives L-8, 2003, DESCRIPTION OF THE "TAX COURT MODERNIZATION ACT" (2003) HN: 9 (S.Ct.) 155 BNA Daily Report for Executives K-7, 2002, GROSS INCOME: FACTS. (2002) HN: 10 (S.Ct.) 141 BNA Daily Report for Executives K-7, 2002, JURISDICTION: FACTS. (2002) HN: 13 (S.Ct.) 101 BNA Daily Report for Executives K-6, 2002, BANKRUPTCY: FACTS. (2002) HN: 3 (S.Ct.) 75 BNA Daily Report for Executives L-24, 2002, TECHNICAL EXPLANATION OF THE "TAX RELIEF GUARANTEE ACT OF 2002," AN AMENDMENT IN THE NATURE OF A SUBSTITUTE TO H.R. 586 (2002) HN: 9 (S.Ct.) 54 BNA Daily Report for Executives L-2, 2002, TAXPAYER PROTECTION AND IRS ACCOUNTABILITY ACT OF 2002 (2002) HN: 9 (S.Ct.) 39 BNA Daily Report for Executives K-5, 2002, BAD DEBTS: FACTS. (2002) HN: 13 (S.Ct.) 72 BNA Daily Report for Executives K-6, 2001, BANKRUPTCY: FACTS. (2001) 189 BNA Daily Report for Executives K-28, 2000, TAX REFUNDS: FACTS. (2000) 125 BNA Daily Report for Executives K-6, 2000, BANKRUPTCY: FACTS. (2000) 87 BNA Daily Report for Executives K-7, 2000, BANKRUPTCY: FACTS. (2000) HN: 6 (S.Ct.)

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(1991) 237 BNA Daily Report for Executives G-6, 1991, SUPREME COURT: ARGUMENTS HEARD ON WHETHER BANKRUPTCY TRUSTEE MAY RECOVER TAX PAYMENTS FROM IRS (1991) 198 BNA Daily Tax Report K-15, 1991, REFUND CLAIMS-FALLBACK POSITION FOR YEAR IN ISSUE NEED NOT BE STATED IN CLAIM: Taxpayer whose claim for business loss deduction was disallowed need not have stated in his refund claim, as a fallback position, his content (1991) 198 BNA Daily Report for Executives K-15, 1991, REFUND CLAIMS-FALLBACK POSITION FOR YEAR IN ISSUE NEED NOT BE STATED IN CLAIM: Taxpayer whose claim for business loss deduction was disallowed need not have stated in his refund claim, as a fallback position, his content (1991) 177 BNA Daily Tax Report K-18, 1991, TAX PROCEDURE-FAILURE TO ISSUE DEFICIENCY NOTICE NOT EXCUSED BY EQUITABLE CONSIDERATIONS: Failure to comply with conditions of Form 870 waiver leaves intact IRS' duty to issue notice of deficiency, and failure to issue s (1991) 177 BNA Daily Report for Executives K-18, 1991, TAX PROCEDURE-FAILURE TO ISSUE DEFICIENCY NOTICE NOT EXCUSED BY EQUITABLE CONSIDERATIONS: Failure to comply with conditions of Form 870 waiver leaves intact IRS' duty to issue notice of deficiency, and failure to issue s (1991) 36 BNA Daily Tax Report K-7, 1991, LIMITATIONS PERIODS-ESTATE'S REFUND CLAIM TIME-BARRED, EQUITABLE RECOUPMENT NOT APPLICABLE: Estate's claim for refund of estate taxes, filed out of time after an audit of decedent's final income tax return and payment of (1991) HN: 10 (S.Ct.) 36 BNA Daily Report for Executives K-7, 1991, LIMITATIONS PERIODS-ESTATE'S REFUND CLAIM TIME-BARRED, EQUITABLE RECOUPMENT NOT APPLICABLE: Estate's claim for refund of estate taxes, filed out of time after an audit of decedent's final income tax return and payment of (1991) HN: 10 (S.Ct.) 175 BNA Daily Tax Report J-1, 1990, SUPREME COURT (1990) 175 BNA Daily Report for Executives J-1, 1990, SUPREME COURT (1990) 143 BNA Daily Report for Executives K-1, 1990, PENSION PLANS-CALIFORNIA'S TAX LEVY, BUT NOT ELECTIVE WITHHOLDING, ON ERISA RETIREMENT BENEFITS PROHIBITED: California statutes authorizing tax levy and withholding do not "relate to" employee benefit plans and thus are (1990) HN: 4 (S.Ct.) 143 BNA Daily Tax Report K-1, 1990, PENSION PLANS-CALIFORNIA'S TAX LEVY, BUT NOT ELECTIVE WITHHOLDING, ON ERISA RETIREMENT BENEFITS PROHIBITED: California statutes authorizing tax levy and withholding do not "relate to" employee benefit plans and thus are (1990) HN: 4 (S.Ct.) 86 BNA Daily Tax Report K-1, 1990, JURISDICTION-EQUITABLE RECOUPMENT REJECTED AS INDEPENDENT JURISDICTIONAL GROUND FOR REFUND SUIT: Equitable recoupment is in the nature of a defense to a timely filed action and may not itself be used as an independent ju (1990) HN: 10 (S.Ct.) 86 BNA Daily Report for Executives K-1, 1990, JURISDICTION-EQUITABLE RECOUPMENT

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BNA Daily Tax Report 64 D20, ESTATE AND GIFT TAXES-GOVERNMENT MAY NOT USE EQUITABLE RECOUPMENT TO RETAIN TAXES PAID BY TRUST; Government may not use defense of equitable recoupment to retain taxes paid from corpus of settlement trust of which refund (1997) BNA Daily Tax Report 63 D24, TAX LIENS-IRS LIENS ATTACH TO TAXPAYER'S THRIFT SAVINGS PLAN ACCOUNT DESPITE ANTI-ALIENATION PROVISIONS; Federal tax liens attached to federal employee's Thrift Savings Plan account, and government has an allowed secured (1997) HN: 13 (S.Ct.) BNA Daily Tax Report 21 D22, TAX LIENS-FEDERAL TAX LIENS AGAINST TAX PROTESTER AND ENTITIES CONTROLLED BY HIM ARE VALID; Federal tax liens against tax protester and entities controlled by him are valid and marital residence is foreclosed upon (DC EP (1997) BNA Daily Tax Report 215 D13, REFUNDS-EQUITABLE RECOUPMENT SERVES ONLY AS DEFENSE TO IRS CLAIM FOR ADDITIONAL TAXES, NOT TO INCREASE RECOVERY; Equitable recoupment of previously paid tax, of which taxpayer is barred by statute of limitations from see (1996) HN: 13 (S.Ct.) BNA Daily Tax Report 194 D17, LIENS-DELINQUENT TAXPAYER'S TRANSFER OF HOME TO FAMILY PRESERVATION TRUST HELD REVOCABLE; Taxpayer's transfer of residential property to a "family preservation trust" at a time when he had substantial tax liabilities was (1996) HN: 6 (S.Ct.) BNA Daily Tax Report 215 D67, REFUNDS-ATTEMPT TO GET JURISDICTION IN REFUND CLAIM EFFORT BY ASSERTING EQUITABLE RECOUPMENT FAILS; Attempt to supply required jurisdiction by characterizing efforts to reduce closed years' taxes as assertion of equitabl (1995) HN: 10 (S.Ct.) BNA Daily Tax Report 195 D24, LIMITATIONS PERIODS-STATUTE OF LIMITATIONS IN REFUND CASES SUBJECT TO EQUITABLE TOLLING; Equitable tolling principles apply to statute of limitations for refund cases, and mental incompetence can be a ground for tolling (1995) HN: 3 (S.Ct.) BNA Daily Tax Report 192 D18, LIMITATIONS PERIOD-NO PRESUMPTION OF EQUITABLE TOLLING IS APPLICABLE IN SECTION 6511 REFUND CASE; No presumption of equitable tolling is applicable in Section 6511 tax refund case. ( CA 4; Motz, J.; Webb v. U.S., No. 94- (1995) HN: 4 (S.Ct.) BNA Daily Tax Report 109 D19, LIENS-STATE MOTOR FUELS TAX LIENS HELD TO BE CHOATE BEFORE FEDERAL TAX LIENS AND ARE ENTITLED TO PRIORITY; New Jersey motor fuels tax liens were choate before liens of IRS arose and were, therefore, entitled to priority. (1995) HN: 3 (S.Ct.) BNA Daily Tax Report 83 D22, BANKRUPTCY-TAX LIABILITY DETERMINED BY TAX COURT HELD ASSESSABLE, THUS NON-DISCHARGEABLE; Federal income taxes that were determined by Tax Court to be owed by debtor were assessable and thus nondischargeable even though (1995) BNA Daily Tax Report 245 D44, COURT PROCEDURE-DEFENDANT'S COUNTERCLAIM CANNOT SUPPORT AFFIRMATIVE RECOVERY BY DEFENDANT UNLESS THERE IS INDEPENDENT BASIS FOR JURISDICTION; Counterclaim by defendant in response to original action brought by government (1994)

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THE UNITED STATES, Defendant-Appellee., 2005 WL 4838011, *4838011+ (Appellate Petition, Motion and Filing) (Fed.Cir. Dec 20, 2005) Appellants' Response to Appellee's Combined. (NO. 03-5173) HN: 12,13 (S.Ct.) 1392 PACIFIC GAS AND ELECTRIC COMPANY and PG&E Corporation, Plaintiffs-Appellants, v. THE UNITED STATES, Defendant-Appellee., 2005 WL 4838010, *4838010+ (Appellate Petition, Motion and Filing) (Fed.Cir. Oct 26, 2005) Appellee's Combined Petition for Panel Rehearing. (NO. 03-5173) " HN: 9,10,13 (S.Ct.) 1393 Donnie F. SCHROEDER, Plaintiff/Respondent, v. FRANCHISE TAX BOARD, Defendant/Petitioner., 2000 WL 34233285, *34233285+ (Appellate Petition, Motion and Filing) (Cal. May 10, 2000) **Petition for Review** (NO. S088271) HN: 6 (S.Ct.) 1394 THE PEOPLE OF THE STATE OF CALIFORNIA, Plaintiff, Appellant and Respondent, v. Joel Robert TOBIAS, Defendant, Respondent and Petitioner., 1999 WL 34767882, *34767882+ (Appellate Petition, Motion and Filing) (Cal.App. 6 Dist. May 07, 1999) Petition for Review (NO. H018163) Appellate Briefs 1395 Ali v. Federal Bureau of Prisons, 2007 WL 2274797, *2274797+ (Appellate Brief) (U.S. Jul 31, 2007) Brief for the Petitioner (NO. 06-9130) " HN: 13 (S.Ct.) 1396 Central Virginia Community College v. Katz, 2005 WL 2055877, *2055877+ (Appellate Brief) (U.S. Aug 22, 2005) Brief for the Respondent (NO. 04-885) 1397 Schaffer v. Weast, 2005 WL 1505062, *1505062+ (Appellate Brief) (U.S. Jun 24, 2005) Brief for Respondents%tc (NO. 04-698) 1398 Schaffer v. Weast, 2005 WL 1527082, *1527082+ (Appellate Brief) (U.S. Jun 24, 2005) Brief for the United States as Amicus Curiae. (NO. 04-698) HN: 11 (S.Ct.) 1399 Pasquantino v. United States of America, 2004 WL 1475505, *1475505+ (Appellate Brief) (U.S. Jun 29, 2004) Brief for the Petitioners (NO. 03-725) HN: 4 (S.Ct.) 1400 UNITED STATES OF AMERICA, Petitioner, v. Abel Cosmo GALLETI and Sarah GALLETTI; and Francesco BRIGUGLIO and Angela BRIGUGLIO., 2003 WL 22970836, *22970836+ (Appellate Brief) (U.S. Dec 15, 2003) Reply Brief for the United States (NO. 02-1389) HN: 13 (S.Ct.) 1401 J. Elliot HIBBS, in his official capacity as Director of the Arizona Department of Revenue, Petitioner, v. Kathleen M. WINN, Arizona taxpayer; Diane WOLFTHAL, Arizona taxpayer; Maurice WOLFTHAL, Arizona taxpayer; Lynn HOFFMAN, Arizona taxpayer, Respondents., 2003 WL 22766738, *22766738+ (Appellate Brief) (U.S. Nov 14, 2003) Brief of the Council of State Governments,. (NO. 02-1809) " HN: 13 (S.Ct.) 1402 UNITED STATES, Petitioner, v. Abel Cosmo GALLETTI and Sarah GALLETTI; Francesco BRIGUGLIO and Angela BRIGUGLIO, Respondents., 2003 WL 22713723, *22713723+ (Appellate Brief) (U.S. Nov 10, 2003) Brief for Respondents (NO. 02-1389) HN: 13 (S.Ct.) 1403 DeBuono v. Nysa-Ila Medical and Clinical Services Fund, 1997 WL 33245, *33245+ (Appellate Brief) (U.S. Jan 28, 1997) REPLY BRIEF FOR PETITIONERS (NO. 95-1594) HN: 13 (S.Ct.) 1404 U.S. v. Brockamp, 1996 WL 496832, *496832+ (Appellate Brief) (U.S. Aug 29, 1996) BRIEF

1416 United States of America, petitioner, v. Frances L. DALM., 1989 WL 1127032, *1127032+ (Appellate Brief) (U.S. Oct Term 1989) Reply Brief for the United States (NO. 88-1951) " HN: 3,10,13 (S.Ct.) 1417 United States of America, petitioner, v. Frances L. DALM., 1989 WL 1127036, *1127036+ (Appellate Brief) (U.S. Oct Term 1989) Brief for the United States (NO. 88-1951) " HN: 3,12,13 (S.Ct.) 1418 United States of America, petitioner, v. Frances L. DALM., 1989 WL 1127041, *1127041+

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(Appellate Brief) (U.S. Oct Term 1989) Reply Brief for the Petitioner (NO. 88-1951) " HN: 10,12,13 (S.Ct.) Otis R. BOWEN, Secretary of Health and Human Services, et al., Petitioners, v. COMMONWEALTH OF MASSACHUSETTS. COMMONWEALTH OF MASSACHUSETTS, CrossPetitioner, v. Otis R. BOWEN, Secretary of Health and Human Services, et al., 1988 WL 1031629, *1031629+ (Appellate Brief) (U.S. Mar 31, 1988) Brief of the States of Alabama, Alaska, Arkansas,. (NO. 87-712, 87-929) HN: 10 (S.Ct.) Otis R. BOWEN, Secretary of Health and Human Services, et al., petitioners, v. COMMONWEALTH OF MASSACHUSETTS. COMMONWEALTH OF MASSACHUSETTS, crosspetitioner. v. Otis R. BOWEN, Secretary of Health and Human Services, et al., 1987 WL 880991, *880991+ (Appellate Brief) (U.S. Oct Term 1987) Reply Brief for the Petitioners/ Cross-Respondents (NO. 87-712, 87-929) HN: 4 (S.Ct.) UNITED STATES OF AMERICA, Appellant, v. WELLS FARGO BANK, et al., Appellee. United States of America, Appellant, v. Harry Rosenberg and Arthur Rosen, etc., Appellees., 1987 WL 880291, *880291+ (Appellate Brief) (U.S. Oct 28, 1987) Brief for the Appellees Rosenberg and Rosen. (NO. 86-1521) HN: 6 (S.Ct.) John H. MACKEY, Don Klages, Gary G. Wise, Frank Ryan, Willie E. Sloan, Capt. John Wightman, Benjamin Flowers, Robert Jacobi, Melvin Andrews, James McIntire, Perry Harvey, Jr., and A. Fernando Torres, as trustees of the South Atlantic ILA/Employers Vacation and Holiday Fund, Petitioners, v. LANIER COLLECTION AGENCY & SERVICE, INC., Respondent., 1987 WL 881000, *881000+ (Appellate Brief) (U.S. Aug 27, 1987) Brief of the State of California as Amicus Curiae (NO. 86-1387) " HN: 13 (S.Ct.) BURLINGTON NORTHERN RAILROAD COMPANY, Petitioner, v. OKLAHOMA TAX COMMISSION, et al., Respondents., 1986 WL 727547, *727547+ (Appellate Brief) (U.S. Oct Term 1986) Brief of Respondents State Board of Equalization. (NO. 86-337) HN: 13 (S.Ct.) JERSEY SHORE STATE BANK, petitioner, v. United States of America., 1986 WL 728114, *728114+ (Appellate Brief) (U.S. Oct 08, 1986) Brief for the United States (NO. 85-1736) HN: 4 (S.Ct.) United States of America, petitioner, v. NATIONAL BANK OF COMMERCE., 1985 WL 669719, *669719+ (Appellate Brief) (U.S. Feb 21, 1985) Brief for the United States (NO. 84-498) HN: 13 (S.Ct.) KAISER STEEL CORPORATION, Petitioner, v. Julius MULLINS, et al., Respondents., 1981 WL 389788, *389788+ (Appellate Brief) (U.S. Jul 08, 1981) Brief for Petitioner Kaiser Steel Corporation (NO. 80-1345) HN: 10 (S.Ct.) FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC., J. David Cassilly, and Lynn F. Cassilly, Petitioners, v. Gene MCNARY, William A. Skaggs, Edmund J. Pung, Charles T. Schneider, Frank J. Antonio, Donald G. Williams, Tom R. Otto, and Stephen C. Snyder, Respondents., 1981 WL 390072, *390072+ (Appellate Brief) (U.S. Jun 19, 1981) Brief for Respondents McNary, Skaggs, Antonio,. (NO. 80-427) HN: 2 (S.Ct.) FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC., J. David Cassilly, and Lynn F. Cassilly, Petitioners, v. Gene MCNARY, William A. Skaggs, Edmund J. Pung, Charles T. Schneider, Frank J. Antonio, Donald G. Williams, Tom R. Otto, and Stephen C. Snyder, Respondents., 1981 WL 390062, *390062+ (Appellate Brief) (U.S. May 21, 1981) Brief for Peti-

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1508 U.S. v. Helvering, 1937 WL 63750, *63750+ (Appellate Brief) (U.S. Apr 1937) Brief for the Respondent (NO. 285) HN: 12,13 (S.Ct.) 1509 Anniston Mfg. Co. v. Davis, 1937 WL 63770, *63770+ (Appellate Brief) (U.S. Mar 31, 1937) Brief for the Respondent (NO. 667) HN: 6 (S.Ct.) 1510 Anniston Mfg. Co. v. Davis, 1937 WL 40706, *40706 (Appellate Brief) (U.S. Mar 27, 1937) Brief Filed By Malcolm Donald As Amicus Curiae on. (NO. 667) 1511 Anniston Mfg. Co. v. Davis, 1937 WL 40702, *40702+ (Appellate Brief) (U.S. Mar 16, 1937) Brief of Amicus Curiae. (NO. 667) " HN: 6,13 (S.Ct.) 1512 American Propeller and Mfg. Co. v. U.S., 1937 WL 63762, *63762+ (Appellate Brief) (U.S. Mar 04, 1937) Brief on Behalf of Petitioner. (NO. 605) HN: 13 (S.Ct.) 1513 Allen v. Regents of the University System of Georgia, 1936 WL 65009, *65009+ (Appellate Brief) (U.S. Apr 23, 1936) Brief for the Petitioner (NO. 882) HN: 7 (S.Ct.) 1514 U.S. v. The Safety Car Heating and Lighting Co., 1935 WL 32609, *32609+ (Appellate Brief) (U.S. Dec 11, 1935) Brief for Respondent. (NO. 75, 76) 1515 Moor v. Texas & New Orleans R. Co., 1935 WL 33054, *33054+ (Appellate Brief) (U.S. Dec 07, 1935) Brief For The United States A Amicus Curiae (NO. 49) HN: 13 (S.Ct.) 1516 Rickert Rice Mills, Inc. v. Fontenot, 1935 WL 32987, *32987+ (Appellate Brief) (U.S. Dec 06, 1935) Brief of Amici Curiae. (NO. 577, 578, 579, 580, 581) " HN: 6,13 (S.Ct.) 1517 U.S. v. Butler, 1935 WL 33035, *33035+ (Appellate Brief) (U.S. Nov 21, 1935) Brief of Amici Curiae with Petition, Notice and. (NO. 401) HN: 6 (S.Ct.) 1518 U.S. v. Safety Car Heating and Lighting Co., 1935 WL 33056, *33056+ (Appellate Brief) (U.S. Nov 09, 1935) Brief for the Petitioners (NO. 75, 76) " HN: 2 (S.Ct.) 1519 Helvering v. Salvage, 1935 WL 33040, *33040+ (Appellate Brief) (U.S. Nov 1935) Brief for the Petitioner (NO. 173) " HN: 13 (S.Ct.) 1520 Rickert Rice Mills, Inc. v. Fontenot, 1935 WL 32986, *32986+ (Appellate Brief) (U.S. Oct 14, 1935) Brief for the Respondent (NO. 577, 578, 579, 580, 581, 585, 586, 587) " HN: 13 (S.Ct.) 1521 Boteler v. Ingels, 1935 WL 32487, *32487+ (Appellate Brief) (U.S. Oct 04, 1935) Respondents' Brief in Answer to Petitioner's. (NO. 15, 16) HN: 13 (S.Ct.) 1522 Hulburd v. Helvering, 1935 WL 33000, *33000+ (Appellate Brief) (U.S. Oct 1935) Brief for the Respondent (NO. 39) " HN: 13 (S.Ct.) 1523 FEDERAL DEPOSIT INSURANCE CORPORATION, as Receiver for Eastland Savings Bank, Plaintiff-Appellee, v. Edward KOOYOMJIAN and John Dicicco, Defendants-Appellants., 2000 WL 35571363, *35571363+ (Appellate Brief) (1st Cir. Mar 28, 2000) Brief of the Appellee, Federal Deposit Insurance. (NO. 99-1877) HN: 9,10 (S.Ct.) 1524 Mervin J. SHOEMAKER & Rosemarie Shoemaker, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee., 1999 WL 34827358, *34827358 (Appellate Brief) (1st Cir. Mar 18, 1999) Brief (NO. 99-1078) " HN: 3 (S.Ct.) 1525 ROSEMARIE and Mervin J. Shoemaker, Plaintiff - Appellants, v. UNITED STATES OF AMERICA, Defendant - Appellees., 1999 WL 34827359, *34827359+ (Appellate Brief) (1st Cir. 1999) Reply Brief for Plaintiff-Appellants (NO. 99-1078) " HN: 3 (S.Ct.) 1526 Lionel R. BOLDUC and Maureen C. Bolduc, Plaintiffs-Appellees, v. Beal BANK, SSB, Defend-

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ant-Appellant., 1998 WL 34284974, *34284974+ (Appellate Brief) (1st Cir. Jul 24, 1998) Reply Brief of Defendant-Appellant (NO. 98-1285) HN: 10,13 (S.Ct.) Lionel R. BOLDUC and Maureen C. Bolduc, Plaintiffs-Appellees, v. Beal BANK, SSB, Defendant-Appellant., 1998 WL 34284973, *34284973+ (Appellate Brief) (1st Cir. Jun 24, 1998) Brief for the Plaintiffs-Appellees (NO. 98-1285) HN: 9,10 (S.Ct.) Jean MAYES, Plaintiff-Appellant, v. CHRYSLER CREDIT CORPORATION, Defendant-Appellee., 1998 WL 34286893, *34286893+ (Appellate Brief) (1st Cir. 1998) Brief of the Appellant (NO. 98-1253) HN: 10,13 (S.Ct.) George W. DAVID, Plaintiff-Appellant, v. THE UNITED STATES OF AMERICA, DefendantAppellee., 1997 WL 33770149, *33770149+ (Appellate Brief) (1st Cir. Aug 08, 1997) Brief for the Appellant (NO. 97-1729) " HN: 6 (S.Ct.) CITICORP MORTGAGE, INC., Appellant, v. Dorothy BOTELHO, Appellee., 1997 WL 33770654, *33770654+ (Appellate Brief) (1st Cir. Jul 21, 1997) Brief of Appellee Dorothy Botelho (NO. 97-1535) " HN: 9,10,13 (S.Ct.) CITICORP MORTGAGE, INC., Appellant, v. Dorothy BOTELHO, Appellee., 1997 WL 33770656, *33770656+ (Appellate Brief) (1st Cir. Jun 11, 1997) Brief of Appellant Citicorp Mortgage, Inc. (NO. 97-1535) HN: 10 (S.Ct.) Brian PORTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., 1997 WL 33771607, *33771607+ (Appellate Brief) (1st Cir. Mar 05, 1997) Brief for the Appellee (NO. 96-2260) HN: 13 (S.Ct.) COASTAL FUELS OF PUERTO RICO, INC., Plaintiff - Appellee, v. CARIBBEAN PETROLEUM CORPORATION, Defendant - Appellant., 1995 WL 17829068, *17829068+ (Appellate Brief) (1st Cir. Aug 25, 1995) Brief of Appellant (NO. 95-1460) HN: 10 (S.Ct.) Grenville CLARK, III, Plaintiff-Appellee, v. UNITED STATES OF AMERICA, Internal Revenue Service, Defendants-Appellants., 1995 WL 17829308, *17829308+ (Appellate Brief) (1st Cir. Apr 19, 1995) Brief for the Appellants (NO. 95-1173) HN: 3 (S.Ct.) James P. HOBBS, Plaintiff-Appellant, v. COMMISSIONER OF IRS, et al, Defendants-Appellees., 1994 WL 16495753, *16495753 (Appellate Brief) (1st Cir. 1994) Plaintiff/Appellant's Brief Arguements and. (NO. 94-1107) " HN: 4 (S.Ct.) MOPEX INC., an Illinois Corporation, Realtimemutualkunds, Com, an Illionis Corporation and Kiron Mutual Fund Exchange, a Delaware Corporation, Plaintiffs-Appellants, v. AMERICAN STOCK EXCHANGE, INC., a Delaware Corporation, Bzw Barclays Global Investors, N.A., a California Corporation, Barclays Bank PLC, a legal entity of the United Kingdom, and Nathan Most, an individual defendant, Defendants-Appellees., 2002 WL 32487723, *32487723+ (Appellate Brief) (2nd Cir. Apr 30, 2002) Brief for Plaintiffs-Appellants (NO. 02-7477) HN: 10 (S.Ct.) SECURITIES AND EXCHANGE COMMISSION, Plaintiff-Appellee, United States of America, Intervenor-Plaintiff-Appellant, Gene W. Ray, Dr., Centigram Comm. Corp., Stephen J. ColeHatchard, Nicko Feinberg, Leonard Zera, Trustee for Lathrop Investment Trust and Harrington Irrevocable Trust, Cole-Hatchard Family Limited Partnership, Michael Olberman & John Dillon, Intervenors-Plaintiffs, Stephenson Equity, Co., Thomas Stappas, Vincent Bagli, Andrew Calcagno,, 2001 WL 34366656, *34366656+ (Appellate Brief) (2nd Cir. Sep 05, 2001) Brief for the United States of America (NO. 01-6158) Mel M. MARIN, Plaintiff/Appellant, v. CITIBANK, N.A., INC.; Citibank, Inc.; Citicorp Credit

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STATES OF AMERICA, Defendant-Appellee/Cross-Appellant., 2003 WL 25541656, *25541656+ (Appellate Brief) (8th Cir. Jan 2003) Brief for the Appellee/Cross-Appellant (NO. 02-3106, 02-3531) " HN: 9,10,13 (S.Ct.) LARRY D. and Coleen Armstrong, Appellants, v. UNITED STATES OF AMERICA, Appellee., 2003 WL 23005348, *23005348+ (Appellate Brief) (8th Cir. 2003) Reply Brief of Appellants (NO. 03-2662) HN: 9,10,12 (S.Ct.) Ies Industries, Inc. and subsidiaries, Plaintiff ALLIANT ENERGY CORPORATION, Successor in interest to Ies Industries, Inc. and subsidiaries, Plaintiff-Appellant/Cross-Appellee, v. UNITED STATES OF AMERICA, Defendant-Appellee/Cross-Appellant., 2003 WL 23333209, *23333209+ (Appellate Brief) (8th Cir. 2003) Brief for the Appellee/Cross-Appellant (NO. 02-3106, 02-3531) " HN: 9,10,12 (S.Ct.) ALLIANT ENERGY CORPORATION, Appellant/Cross-Appellee, v. UNITED STATES OF AMERICA, Appellee/Cross-Appellant., 2002 WL 32390238, *32390238+ (Appellate Brief) (8th Cir. Nov 26, 2002) Opening Brief of Appellant/Cross-Appellee (NO. 02-3106, 02-3531) HN: 3 (S.Ct.) ALLIANT ENERGY CORPORATION, Appellant/Cross-Appellee, v. UNITED STATES OF AMERICA, Appellee/Cross-Appellant., 2002 WL 34207025, *34207025+ (Appellate Brief) (8th Cir. Nov 26, 2002) Opening Brief of Appellant/Cross-Appellee (NO. 02-3106, 02-3531) HN: 3 (S.Ct.) In re: Fred H. BAME, as surety for Al & Alma's, Inc., as surety for Excelsior Park Tavern Two, Inc., as surety for Excelsior Financial Properties, as surety for Gopher Oil Company, Debtor. James E. Ramette, Trustee, Appellee, v. United States of America, Appellant Minnesota Department of Revenue, Defendant., 2002 WL 32390733, *32390733+ (Appellate Brief) (8th Cir. Oct 2002) Brief for the Appellant (NO. 02-3165) " HN: 13 (S.Ct.) ALLIANT ENERGY CORPORATION, Appellant, v. UNITED STATES OF AMERICA, Appellee., 2002 WL 32375257, *32375257+ (Appellate Brief) (8th Cir. 2002) Reply Brief of Appellant (NO. 02-3106) HN: 13 (S.Ct.) In re: Nerland Oil, Inc., Debtor, SUPERPUMPER, INC., Claimant-Appellant, v. NERLAND OIL, INC., Debtor-Appellee, United States of America Through the Internal Revenue Service, Creditor-Appellee., 2001 WL 34093313, *34093313+ (Appellate Brief) (8th Cir. Nov 14, 2001) Brief for the United States (NO. 01-2962) HN: 13 (S.Ct.) Edward J. KAFFENBERGER and Cora S. Kaffenberger, Plaintiffs-Appellees, v. UNITED STATES OF AMERICA, Defendant-Appellant., 2001 WL 34156196, *34156196+ (Appellate Brief) (8th Cir. Sep 17, 2001) Brief for the Appellant (NO. 01-2171, 01-2919) " HN: 10,13 (S.Ct.) Edward J. KAFFENBERGER and Cora S. Kaffenberger, Plaintiffs-Appellees, v. UNITED STATES OF AMERICA, Defendant-Appellant., 2001 WL 35994514, *35994514+ (Appellate Brief) (8th Cir. Sep 2001) Brief for the Appellant (NO. 01-2171, 01-2919) " HN: 10,13 (S.Ct.) James IHNEN and Lisa Ihnen, Plaintiffs and Appellants, v. UNITED STATES OF AMERICA, Defendant and Appellee., 2001 WL 34093255, *34093255+ (Appellate Brief) (8th Cir. Jan 11, 2001) Appellants' Brief (NO. 00-3799SDSF) HN: 10,13 (S.Ct.) Philip E ROBERTS, Appellant, v. UNITED STATES OF AMERICA, Appellee., 2000 WL 35456985, *35456985+ (Appellate Brief) (8th Cir. Dec 11, 2000) Appellant's Brief (NO.

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cial and individual capacity and Ms. Dolores K. Sloviter,, Defendant, Sued in her official and individual capacity and Mark W. Everson, Defendant Commissioner of Int, 2005 WL 1788713, *1788713 (Trial Pleading) (D.N.J. Jun 11, 2005) Complaint for Violation of Constitutional Rights,. (NO. 05-2992, DMC) Basil N. STEPHANATOS, and Others Similarly Situated Plaintiff Pro Se, v. Ms. Mary Ann COHEN, Defendant Sued in her official and individual capacity and Robert W. Mopsick, Defendant Sued in his official and individual capacity and Mr. David Virsotsky, Defendant Sued in hi official and individual capacity and Ms. Dolores K. Sloviter,, Defendant, Sued in her official and individual capacity and Mark W. Everson, Defendant Commissioner of Intern, 2005 WL 2099415, *2099415 (Trial Pleading) (D.N.J. 2005) Amended Complaint for Violation of Constitutional. (NO. 05-CV-2992, DMC) Edith LIBUTTI, d/b/a Lion Crest Stable, a sole proprietorship, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 1998 WL 34323196, *34323196 (Trial Pleading) (N.D.N.Y. 1998) United States' Emergency Application for Order to. (NO. 94-CV-1104TJM/DNH) Edith LIBUTTI, d/b/a Lion Crest Stable, a sole proprietorship, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 1998 WL 34323197, *34323197 (Trial Pleading) (N.D.N.Y. 1998) United States' Renewed Emergency Application (In. (NO. 94-CV-1114TJM/DNH) HOLYWELL CORPORATION & SUBSIDIARIES, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant., 1998 WL 34326299, *34326299 (Trial Pleading) (W.D.Va. Apr 15, 1998) Answer to Defendant's Reply to Plaintiff's. (NO. 97-0131-C) Robert S. and Lana G. Caputo, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., 2005 WL 1116027, *1116027 (Trial Pleading) (U.S.Tax Ct. Mar 14, 2005) Petition (NO. 5138-05)
Trial Motions, Memoranda and Affidavits 1833 Shannon S. REYNOLDS, Plaintiff, v. Russell NELSON; Cara J. Stanger; and Dennis Parizek, Defendants., 2005 WL 4088785, *4088785 (Trial Motion, Memorandum and Affidavit) (D.Ariz. Dec 23, 2005) Memorandum in Support of Federal Defendants'. (NO. CIV05-3470-PHX-ROS) 1834 Gordon W. LOISKLLE, Plaintiff, v. UNITED STATES OF AMERICA, Defendant,., 2002 WL 32898276, *32898276 (Trial Motion, Memorandum and Affidavit) (E.D.Ark. Oct 29, 2002) Memorandum of Law in Support of Plaintiff's Suit. (NO. 4-02-CV-00685WRW) 1835 UNITED STATES OF AMERICA, Plaintiff, v. Charles SIGERSETH, Defendant., 2005 WL 5714690, *5714690 (Trial Motion, Memorandum and Affidavit) (E.D.Cal. Nov 30, 2005) Defendant Sigerseth's Reply Memorandum (NO. CRS05139WBS) 1836 UNITED STATES OF AMERICA, Plaintiff, v. Charles J. SIGERSETH, Defendant., 2005 WL 5714688, *5714688+ (Trial Motion, Memorandum and Affidavit) (E.D.Cal. Aug 06, 2005) Memorandum of Points and Authorities in Support. (NO. CRS-05139WBS) 1837 Joseph M. JAEGER, and Evelyn L. Jaeger, Plaintiffs, v. Pamela ROGERS; John Tam; and Any and All Does, Defendants., 2005 WL 1026906, *1026906 (Trial Motion, Memorandum and Affidavit) (E.D.Cal. Apr 01, 2005) Brief In Support Of Federal Defendants' Motion To. (NO. CIV-S-05-0095-EJG-KJ) 1838 Scott A. ZENOR Plaintiff. v. UNITED STATES OF AMERICA, Defendant., 2003 WL 23839317, *23839317+ (Trial Motion, Memorandum and Affidavit) (S.D.Cal. Mar 13, 2003)

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Memorandum of Law in Support of Palintiff's Suit. (NO. 03-CV-00503) 1839 TRI-STATE HOSPITAL SUPPLY CORPORATION, Plaintiff, v. UNITED STATES, Defendant., 2006 WL 1050194, *1050194 (Trial Motion, Memorandum and Affidavit) (D.D.C. Mar 16, 2006) Memorandum in Opposition to Plaintiff's Motion to. (NO. 100-CV-1463HHK/JMF) 1840 Cheryl Jane FOLLOWELL, as Executrix of the Estate of Betty Jean Gurley, and William M. Gurley, Plaintiffs/Appellants, v. UNITED STATES OF AMERICA, Defendant/Appellee., 2007 WL 1495601, *1495601+ (Trial Motion, Memorandum and Affidavit) (M.D.Fla. Apr 12, 2007) Appellants' Brief in Reply (NO. 506-CV-458-WTH-GRJ) 1841 UNITED STATES OF AMERICA, Plaintiff, v. David Marvin SWANSON and Dynamic Monetary Strategies, a UBTO, Defendants., 2004 WL 2736711, *2736711 (Trial Motion, Memorandum and Affidavit) (M.D.Fla. Sep 08, 2004) Response to Plaintiff's Attorney's Claim of. (NO. 804-CV-339-T-17TGW) 1842 Walter J. LAWRENCE, Plaintiff, v. UNITED STATES OF AMERICA, the Internal Revenue Service, Defendant., 2004 WL 3334681, *3334681 (Trial Motion, Memorandum and Affidavit) (M.D.Fla. May 12, 2004) Plaintiff's Orjections to the Magistrates Orders (NO. 803-CV-660-T-17EAJ) 1843 Walter J. LAWRENCE, Plaintiff, v. UNITED STATES OF AMERICA, the Internal Revenue Service, Defendant., 2003 WL 24057676, *24057676 (Trial Motion, Memorandum and Affidavit) (M.D.Fla. Dec 11, 2003) Memorandum of Law in Support of Defendant's. (NO. 803-CV-660-T-17EAJ) 1844 Christopher J. KINDER, Petitioner, v. THE U.S. INTERNAL REVENUE SERVICE, PIONEER TITLE INC., Principal Residential Mortgage, Inc., Stewart Title of Pinellas, Inc., Fairview Title Company, Household Financial Services, Inc., Amsouth Bank, Cimarron Mortgage Company, Bank Atlantic and Wendover Financial Services Corp., Respondents., 2003 WL 23806410, *23806410 (Trial Motion, Memorandum and Affidavit) (M.D.Fla. Nov 10, 2003) U.S. Internal Revenue Service's Memorandum in. (NO. 802-CV-1490-T-30TGW) 1845 Donna Jean BARNETT, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 2002 WL 32661025, *32661025 (Trial Motion, Memorandum and Affidavit) (M.D.Fla. Dec 27, 2002) Memorandum by United States in Support of Motion. (NO. 201-CV-526-FTM-29DMF) 1846 UNITED STATES OF AMERICA, Appellant, v. Joseph Michael KLEIN, Appellee., 2003 WL 23761048, *23761048+ (Trial Motion, Memorandum and Affidavit) (S.D.Fla. Apr 16, 2003) Brief for Appellant, United States of America (NO. 03-20764-CIV-MOORE) 1847 UNITED STATES OF AMERICA, Plaintiff, v. Raymond GRANT and Arline Grant, Defendants., 2002 WL 32734706, *32734706 (Trial Motion, Memorandum and Affidavit) (S.D.Fla. Apr 10, 2002) Plaintiff's Reply Memorandum in Support of Motion. (NO. 00-8986CIV-JORDAN) 1848 DATAPRO, INC., Plaintiff, v. BANCO INDUSTRIAL DE VENEZUELA, Defendant., 2000 WL 34472774, *34472774 (Trial Motion, Memorandum and Affidavit) (S.D.Fla. Sep 15, 2000) Defendant Banco Industrial De Venezuela's. (NO. 00-2975CIV-SEITZ) 1849 William A. FICKLING, Jr., and Neva L. Fickling, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant., 2005 WL 1365030, *1365030 (Trial Motion, Memorandum and Affidavit) (M.D.Ga. Mar 14, 2005) Memorandum in Support of Motion for Summary. (NO.

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to Motion to. (NO. 03-11415-RWZ) EXCEL HOME CARE, INC., Plaintiff, v. UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES, Defendant., 2003 WL 23921355, *23921355 (Trial Motion, Memorandum and Affidavit) (D.Mass. 2003) Memorandum of Law in Support of Defendant's. (NO. 03-CV-11767-GAO) SPARROWS POINT SCRAP PROCESSING, LLC, Plaintiff, v. PSC METALS, INC., Defendant., 2006 WL 360889, *360889 (Trial Motion, Memorandum and Affidavit) (D.Md. Jan 03, 2006) Plaintiff Sparrows Point Scrap Processing, LLC's. (NO. JFM04-CV-602) SPARROWS POINT SCRAP PROCESSING, LLC, Plaintiff, v. PSC METALS, INC., Defendant., 2005 WL 3673926, *3673926 (Trial Motion, Memorandum and Affidavit) (D.Md. Nov 21, 2005) Plaintiff Sparrows Point Scrap Processing, LLC's. (NO. 104-CV-00602-JFM) GRASS LAKE ALL SEASONS RESORT, INC., Plaintiff, v. UNITED STATES OF AMERICA, et al., Defendants., 2005 WL 3690130, *3690130 (Trial Motion, Memorandum and Affidavit) (E.D.Mich. Nov 30, 2005) United States' Response in Opposition to. (NO. 01-74386) Derrick R. LEWIS, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 2004 WL 3125814, *3125814 (Trial Motion, Memorandum and Affidavit) (W.D.Mich. Dec 07, 2004) Memorandum of Law in Support of Plaintiff's Suit. (NO. 04CV0211) John A. BRYANT, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 2004 WL 2883002, *2883002 (Trial Motion, Memorandum and Affidavit) (W.D.Mich. Oct 22, 2004) Suit to Recover Overpayment of Federal Income. (NO. 504CV0183) UNITED STATES OF AMERICA, Plaintiff, v. Myoung D. KOVACH, a/k/a Myoung Duk Kovach, a/k/a Myoung Yuk Kovach, a/k/a Myoung Tuk Kovach, Defendant., 2007 WL 1569337, *1569337 (Trial Motion, Memorandum and Affidavit) (D.Minn. Feb 09, 2007) Memorandum in Support of United States' Motion. (NO. 06-CV-2505, JMR/FLN) LAWYER'S FORECLOSURE SPECIALISTS, INC., Plaintiff, v. Robert R. SCHWARZ, Deceased; Jean Taylor Schwarz, Personal Representative of the Estate of Robert R. Schwarz; Nancy R. Schwarz; Phillip Schwarz; and the United States of America, Defendants., 2005 WL 3623901, *3623901 (Trial Motion, Memorandum and Affidavit) (E.D.Mo. Sep 26, 2005) Memorandum (NO. 404CV00422SNL) JEFFERSON SMURFIT (U.S.) and Subsidiaries, Plaintiff, v. UNITED STATES OF AMERICA, Defendant., 2004 WL 2127417, *2127417+ (Trial Motion, Memorandum and Affidavit) (E.D.Mo. Jun 09, 2004) Memorandum in Support of United States' Motion to. (NO. 403CV01691HEA) UNITED STATES OF AMERICA, Appellant, v. MISSOURI DEPARTMENT OF REVENUE, Appellee., 2003 WL 23879486, *23879486+ (Trial Motion, Memorandum and Affidavit) (W.D.Mo. Jun 03, 2003) Appellant United States of America's Brief (NO. 03-00275-CV-W-GAF) PUTT-PUTT GOLF COURSES OF AMERICA, INC., Plaintiff, v. WEST NASHVILLE GOLF COMPANY, L.P., and Robert E. Corenswet, Defendants., 2003 WL 23789769, *23789769+ (Trial Motion, Memorandum and Affidavit) (E.D.N.C. Oct 09, 2003) Defendants' Memorandum of Law in Opposition to. (NO. 503-CV-482-BO(4)) UNITED STATES, Plaintiff, v. Irwin SCHIFF, Cynthia Neun, and Lawrence N. Cohen a/k/a Larry Cohen, individually and all doing business as Freedom Books, www.livetaxfree.com, www.paynoinconetax.com, and www.ischiff.com, Defendants., 2003 WL 24268243, *24268243

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1893 UNITED FINANCIAL CORP., an Illinois Corporation, Plaintiff, v. FLEET MORTGAGE CORPORATION, Defendant., 2002 WL 32811942, *32811942+ (Trial Motion, Memorandum and Affidavit) (D.S.C. 2002) United Financial Mortgage Corporation's Response. (NO. 3-01-2948-17) 1894 UNITED FINANCIAL CORP., an Illinois Corporation, Plaintiff, v. FLEET MORTGAGE CORPORATION, Defendant., 2002 WL 32811944, *32811944+ (Trial Motion, Memorandum and Affidavit) (D.S.C. 2002) United Financial Mortgage Corporation's Response. (NO. 3-01-2948-17) 1895 SACRAMENTO MUNICIPAL UTILITY DISTRICT, Appellant, v. MIRANT AMERICAS ENERGY MARKETING, LP, Appellee., 2004 WL 2888825, *2888825+ (Trial Motion, Memorandum and Affidavit) (N.D.Tex. Nov 17, 2004) Brief of Appellant (NO. 4-04-CV-800-A) 1896 In re: YUKOS OIL COMPANY, Debtor., 2005 WL 918876, *918876 (Trial Motion, Memorandum and Affidavit) (S.D.Tex. Mar 07, 2005) Deutsche Bank AG's Objection to Emergency Motion. (NO. CAUSE405-CV-00714) 1897 UNITED STATES OF AMERICA, Plaintiff, v. PAYSOURCE LLC, Provident Management Group, Inc., Provident Business Partners Inc., Scott M. Boley, Douglas C. Morby, Robert A. Langford, Zephyr Trust, Scott M. Boley as Trustee of Zephyr Trust, Omega Resources Group Trust, Douglas C. Morby as Trustee of Omega Resources Group Trust, Timpview Marketing Trust, Douglas C. Morby as Trustee of Timpview Marketing Trust, Albion Tech Trust, Robert A. Langford as Trustee of Albion Tech, 2003 WL 24137309, *24137309 (Trial Motion, Memorandum and Affidavit) (D.Utah Mar 31, 2003) Memorandum in Support of United States' Exparte. (NO. 203CV-0306TC) 1898 Theodore B. GOULD, Helen C. Gould, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant., 1999 WL 33937734, *33937734+ (Trial Motion, Memorandum and Affidavit) (W.D.Va. Mar 22, 1999) Plaintiffs' Fed.R.Civ.P. Rule 11 Motion for. (NO. 2113) 1899 HOLYWELL CORPORATION & SUBSIDIARIES, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant., 1998 WL 34326297, *34326297+ (Trial Motion, Memorandum and Affidavit) (W.D.Va. Mar 12, 1998) Memorandum in Response to the Defendant's Motion. (NO. 97-0131C) 1900 Lorna JOHNSON and Douglas Barnes, Plaintiffs, v. Tim PAUL; Susan Meredith; Jim Pruett; and R. Johnson, Defendants., 2005 WL 4115921, *4115921 (Trial Motion, Memorandum and Affidavit) (E.D.Wash. Dec 23, 2005) Memorandum in Support of Federal Defendants'. (NO. CV-05-344-LRS) 1901 UNITED STATES OF AMERICA, Plaintiff, v. Gerard WEYNS, et al., Defendants., 2001 WL 35674261, *35674261 (Trial Motion, Memorandum and Affidavit) (E.D.Wash. Jun 07, 2001) Reply to Defendants Weyns' Response to Motion to. (NO. CS-00-0401-FVS) 1902 UNITED STATES OF AMERICA, Plaintiff, v. Gerard WEYNS, et al., Defendants., 2001 WL 35674262, *35674262 (Trial Motion, Memorandum and Affidavit) (E.D.Wash. Jun 07, 2001) Reply to Defendants Weyns' Response to Motion to. (NO. CS-00-0401-FVS) 1903 Michael J. MAJOR, Plaintiff, v. INTERNAL REVENUE SERVICE OF THE U.S.; Department of Treasury; Gregory M. Hahn individually and in his capacity as Irs employee; Charles Joshua individually and in his capacity as Irs employee; Jacqueline Chowning individually and in her capacity as Irs employee, Defendants., 2005 WL 2413430, *2413430 (Trial Motion, Memorandum and Affidavit) (W.D.Wash. Aug 05, 2005) Federal Defendants' Motion to Dismiss (NO.