This opinion cites 8 cases:

In Re Jehan-Das, Inc., Debtor. Jehan-Das, Inc. v. United States of America, and Internal Revenue Service ( 1991 )


United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, Trustee ( 1992 )


In Re Grimm ( 1994 )


Thornton v. Carter ( 1940 )


North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-Appellee ( 2001 )


Dennis W. Harker, Mary Harker v. Commissioner of Internal Revenue ( 1996 )


Harker v. United States (In Re Harker) ( 2002 )


In Re: Daryl Lee Vote, Debtor. Wayne Drewes, as Bankruptcy Trustee v. Daryl Lee Vote ( 2002 )