38149_TOA_Art_Law_Rel. #Fourth Edition

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Table of Authorities

CASES

855 Inv. Co. v. Comm’r

1351

A

A Book Named “John Cleland’s Memoirs of a Woman of Pleasure” v. Attorney Gen. of Mass.

903

A&M Records, Inc. v. Napster, Inc.

1583, 1619, 1620

AB Recur Finans v. Andersson

115, 174

Abercrombie v. Andrew College

366

Abood v. Detroit Bd. of Educ.

893

Abrahams v. Comm’r

1347

Abrams v. Sotheby Parke Bernet, Inc.

312, 364

Accidia Found. v. Simon C. Dickinson, Ltd.

140, 177

Ackerman v. Landes

47

Adam A. Weschler & Son, Inc. v. Klank

368

Adler v. Taylor

299

Agence France Presse v. Morel

1566, 1567, 1572, 1614, 1615, 1616, 1619

Ahmanson Found. v. United States

1351, 1357

AIDS Action Committee of Massachusetts, Inc. v. Massachusetts Bay Transportation Authority (MBTA)

871, 905

Aimster Copyright Litig., In re

1620, 1621

AIOC Corp., In re

1629

Air Line Pilots Ass’n Int’l v. Dep’t of Aviation

817, 895

Air Traffic Conference v. Downtown Travel Ctr., Inc.

364

A.J. Canfield Co. v. Vess Beverages, Inc.

900

Albert v. Apex Fitness, Inc.

856, 901

Albert Victor Mills v. Comm’r

1347

Alexander Weintrob v. Comm’r

1347

Alfred Bell & Co. v. Catalda Fine Arts, Inc.

916, 1034

Alger v. Abele Tractor & Equip. Co.

171

Allen v. Comm’r

1202, 1203

Allison v. Vintage Sports Plaques

1625

Allsop v. Ernst

180

Alperin v. Vatican Bank

768, 776

ALS Scan v. Digital Serv. Consultants, Inc.

1628

ALS Scan, Inc. v. Remarq Cmtys., Inc.

1620

Alsdorf v. Bennigson

750, 773

Altbach v. Kulon

883, 907

Altmann v. Republic of Austria

775

Alva Studios, Inc. v. Winninger

918, 1034

Amador v. McDonald’s Corp.

1023, 1052

Am. Bookseller Found. for Free Expression v. Coakley

1626

Am. Bookseller Found. for Free Expression v. Dean

1626

Am. Civil Liberties Union v. Ashcroft

1625

Am. Civil Liberties Union v. Johnson

1626

Am. Civil Liberties Union v. Reno

1613, 1625

Am. Freedom Def. Initiative v. Suburban Mobility Authority for Regional Transportation (SMART)

798, 892

Am. Libraries Ass’n v. Pataki

1626

Am. Online, Inc. v. Huang

1628

Am. Tobacco Co. v. Werckmeister

925, 1035

Amplex Mfg. Co. v. ABC Plastic Fabricators, Inc.

1037

Amsinck v. Columbia Pictures Industries

934, 1583

Amsterdam v. Daniel Goldreyer, Ltd.

566, 568

Amsterdam v. Goldreyer

520, 532

Andre Emmerich Gallery, Inc. v. Frost

109, 172

Andrew Grispo Gallery, Inc. v. Maroney

174

Angell v. Comm’r

1344

Anheuser-Busch, Inc. v. Balducci Publ’ns

844, 899

Anselmo v. Comm’r

1244, 1345, 1346

Antonides v. Comm’r

1202

====== 1700 ======

Apple v. Comm’r

1202

Application to Quash Grand Jury Subpoena Duces Tecum Served on the Museum of Modern Art, In re

772

Arbini v. Comm’r

1344, 1345

Arista Records LLC v. Lime Group LLC

1583, 1621

Arista Records, Inc. v. Mp3Board, Inc.

1620, 1621

Ark. Educ. Television Comm’n v. Forbes

896

Armento v. Laser Image, Inc.

953, 1040

Arnold Herstand & Co. v. Gallery: Gertrude Stein, Inc.

136, 137, 176, 301

Arnstein v. Porter

994, 1048, 1049

Arteurial, S.A. v. Lowenthal

568

Arthur v. ABC

1033

Arthur v. Louis Vuitton N. Am., Inc.

448

Arthur v. Museum of Contemporary Art

448

Arthur A. Kaplan Co. v. Panaria Int’l Inc.

1035

Aryeh v. Christie’s Int’l

301, 347, 348, 368

Asahi Metal Indus. Co. v. Superior Court of Cal.

1628

Ascentive, LLC v. Opinion Corp.

1589, 1623

Ashcroft v. ACLU II

1599, 1600, 1602

Ashcroft v. Am. Civil Liberties Union

1625, 1626

Ashcroft v. Free Speech Coalition

1604, 1627

Ashton-Tate Corp. v. Ross

1039

Associated Obstetricians & Gynecologists v. Comm’r

1207

Atari, Inc. v. N. Am. Philips Consumer Elec. Corp.

1049

Atkins v. Fischer

1038

Atl. Computer Sys., Inc., In re

174

Atl. Recording Corp. v. Project Playlist, Inc.

1624

Attia v. Soc’y of the N.Y. Hosp.

1028, 1053

Auction Houses Antitrust Litig., In re

370

Augustus v. Comm’r

1341, 1360

Aurnou v. Craig

40

Austin v. Mich. Chamber of Commerce

895

Autocephalous Greek-Orthodox Church of Cyprus v. Goldberg & Feldman Fine Arts, Inc.

175, 256, 296, 624, 657

Autoskill, Inc. v. Nat’l Educ. Support Sys., Inc.

1049

AXA Art Ins. Co. v. Art Courier

177

Aymes v. Bonelli

953, 1040

B

Baby Moose Drawings, Inc. v. Valentine

1138, 1143

Baird Estate v. Comm’r

1351, 1359

Baisch v. State of New York

898

Bakalar v. Vavra

276, 300

Baker v. City of New York

806, 893

Ballard v. Comm’r

1204

Bally Total Fitness Holding Corp. v. Faber

1588, 1622

Balog v. Ctr. Art Gallery-Haw., Inc.

147, 148, 178, 292, 293, 302, 446

Bank of N.Y. v. Margiotta

173

Baraban v. Time Warner, Inc.

1006, 1050

Barcus v. Comm’r

1178, 1203, 1345

Barnes v. Glen Theatre, Inc.

802, 893

Barnes Found., In re

1516, 1517

Barnett v. Strom

857, 901

Barr v. Comm’r

1203

Barris v. Hamilton

1043

Basmajian v. Christie, Manson & Woods Int’l, Inc.

336, 367

Bassett v. Spofford

174

Bauer v. O’Donnell

1143

Beacon Looms, Inc. v. S. Lichtenberg & Co.

1041

Beal v. Paramount Pictures Corp.

1049

Beaudin v. Ben & Jerry’s Homemade, Inc.

1033

Beehive Kitchenware v. R.S.V.P. Int’l, Inc.

1045

Bella Lewitzky Dance Found. v. Frohnmayer

875, 905

Benjamin v. First Citizens Bank & Trust Co.

365

Bennigson v. Alsdorf

773

Bennis v. Michigan

641, 659

Bentley v. Comm’r

1202

Berg v. Hogan

370

Berrios Nogueras v. Home Depot

1093, 1120

Berry v. Taylor Gifts

922

Bery v. City of New York

804, 873, 893, 905

Beverley v. Choices Women’s Med. Ctr., Inc.

878, 906

Biagiotti v. Comm’r

1344, 1345, 1346

Bill Graham Archives v. Dorling Kindersley Ltd.

1008, 1051

Binns v. Vitagraph Co.

906, 907

Bischoff v. Thomasson

180

Black v. Google Inc.

1625

Black Press, Inc. v. Pub. Bldg. Comm’n

925, 1035

Blake v. Comm’r

1301, 1354

Blanch v. Koons

1006, 1050

Bleistein v. Donaldson Lithographing Co.

1034, 1049

Blue Ribbon Pet Prods., Inc. v. Rolf C. Hagen Corp.

1052

Blumstein v. Sports Immortals, Inc.

567

Bd. of Education v. Pico

463, 467, 859, 902

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Bd. of Mgrs. of Soho Int’l Arts Condo. v. City of New York

1109, 1122

Bond v. Comm’r

1343

Bonnichsen v. United States

1486, 1515

Boos v. Berry

898

Botello v. Shell Oil Co.

1087, 1119

Boule v. Hutton

504, 564

Bourne v. Walt Disney Co.

1038

Bouverat v. Park W. Gallery, Inc.

438, 447

Brackett v. Hilton Hotels Corp.

447

Bradburn v. N. Cent. Regional Library Dist.

1609

Brady v. Lynes

111, 172, 525, 567

Branch v. Ogilvy & Mather, Inc.

913, 1033

Brandir Int’l, Inc. v. Cascade Pac. Lumber Co.

977, 1045

Breckinridge County v. Gannaway

1517

Bretford Mfg. v. Smith Sys. Mfg. Corp.

1119

Bridgeman Art Library, Ltd. v. Corel Corp.

920, 1035, 1617

Briggs v. Comm’r

1351

Bright v. United States

1456

Britton v. Ferrin

46

Brooklyn Inst. of Arts & Scis. v. City of New York

821, 896

Broughel v. Battery Conservancy

1035, 1121

Brown v. Cosby

1040

Brown v. Garey

46

Brown v. Kelly Broad. Co.

565

Brown v. Louisiana

892, 897

Brown v. McCormick

946, 997, 1039, 1049

Brown v. Mitchell-Innes & Nash, Inc.

124, 175

Browning v. Comm’r

1207

Bruce Lee Enters., LLC v. A.V.E.L.A., Inc.

857, 901

Budget Termite & Pest Control, Inc. v. Bousquet

832, 897

Burck v. Mars, Inc.

884, 901, 907

Burger King Corp. v. Rudzewicz

1628

Burleson v. Comm’r

1203

Burrow-Giles Lithographic Co. v. Sarony

1033, 1035

Burton v. New York

897

C

Cady v. Pitts

171

Caiazzo v. Am. Royal Arts Corp.

1628

Calder v. Comm’r

1345, 1455

Cal. Fed. Life Ins. Co. v. Comm’r

1205

Cal. Software, Inc. v. Reliability Research, Inc.

1629

Callahan v. Comm’r

1204

Campbell v. Acuff-Rose Music, Inc.

901, 1000, 1004, 1050, 1622

Cantor v. Anderson

118, 121, 174

Cantor v. NYP Holdings, Inc.

920, 1035

Capitol Records, Inc. v. MP3tunes, LLC

1620

Capodice v. Comm’r

1202

Carafano v. Metrosplash.com

1595, 1624, 1625

Cardtoons, L.C. v. Major League Baseball Players Ass’n

889, 908, 1050

Carefirst of Md., Inc. v. Carefirst Pregnancy Ctrs., Inc.

1628

Carey v. Brown

892

Cariou v. Prince

1013, 1051

Carol Barnhart, Inc. v. Econ. Cover Corp.

976, 1045

Carter v. Helmsley-Spear, Inc.

954, 1040, 1100, 1121

Cartier Int’l AG v. Daniel Markus, Inc.

901

Cartoon Network LP, LLLP v. CSC Holdings, Inc.

1579, 1580

Cashatt v. Florida

1626

Cassirer v. Kingdom of Spain

764, 775

Castle Rock Entm’t v. Carol Publ’g Group

1048

Ctr. Art Galleries-Haw, Inc. v. United States

422, 445

Cernuda v. Heavey

804, 893

Chabad v. Russian Fed’n

765, 775

Chambers v. Time Warner

901

Chapadeau v. Utica Observer-Dispatch

566

Chapman v. Cole

176

Charash v. Oberlin Coll.

257, 297

Charles Atlas Ltd. v. DC Comics, Inc.

1623

Chase v. Stendhal

48

Chase v. Town of Ocean City

811, 894

Cheffins v. Stewart

1119

Chi. Acorn v. Metro. Pier & Exposition Auth.

905

Chi. Lawyers’ Comm. for Civ. Rights Under the Law, Inc. v. Craigslist, Inc.

1624

Chi. Ry. Equip. Co. v. Blair

1343

Chicago Title Ins. Co. v. Ellis

299

Chihuly, Inc. v. Kaindl

850, 900

Childress v. Taylor

1039

Chou v. Comm’r

1346

Chowaiki v. Steinhardt

172, 364

Christ’s Bride Ministries, Inc. v. Southeastern Pa. Transp. Auth.

816, 895

Christensen v. Comm’r

1202

Christensen v. Park City Mun. Corp.

809, 894

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Christianson v. Henry Holt & Co.

890, 908

Christie Manson & Woods Int’l, Inc. v. Brown

353, 369

Christie’s v. Dominica Holding Corp.

344, 367

Christie’s v. SWCA, Inc.

338, 367

Christie’s, Inc. v. Croce

523, 567

Christie’s, Inc. v. Davis

320, 365

Christie’s, Inc. v. Sherlock

354, 369

Chronicle Publ’g Co. & Subsidiaries v. Comm’r

1347

Churchman v. Comm’r

1201, 1202

Ciner Manufacturing Co. v. Plastic Craft Novelty Company

998, 1049

CineTel Films, Inc. v. Does 1–1,052

1624

Cinevision Corp. v. Burbank

897

City of Cincinnati v. Contemporary Arts Ctr.

866, 903

City of Erie v. Pap’s A.M.

803, 893

Civil Liberties Union v. Reno

1625

Clark v. Cmty. for Creative Non-Violence

467, 893

Classic Media, Inc. v. Mewborn

1043

Claudio v. United States Gen. Servs. Admin.

793, 892, 905

Clay v. Sotheby’s

314, 364

Clevenger v. Baker Voorhis & Co.

1077, 1117

Cliff Notes, Inc. v. Bantam Doubleday Dell Publ’g Group, Inc.

900

Cline v. 1-888-PLUMBING Group, Inc.

1622

Clinger v. Comm’r

1207

Clogston v. Am. Acad. of Orthopedic Surgeons

945, 1039

Close v. Lederle

872, 904, 889

Close-Barzin v. Christie’s

300

Cmty. for Creative Non-Violence (CCNV) v. Reid

451, 466, 951, 953, 1039, 1040

Coe v. Town of Blooming Grove

798, 892

Cohan v. Comm’r

1201

Cohen v. California

873, 902, 905

Cohen v. Herbal Concepts, Inc.

879, 906

Cohen v. Mazoh

540, 568

Cohen v. United States

1617

Colburn v. Washington State Art Ass’n

1493, 1517

Cole v. Weber

169

Coleman v. Comm’r

1205, 1349

Collins v. Doe

1620

Columbia Pictures Indus., Inc. v. Fung

1583, 1619, 1621

Comcast of Illinois X, LLC v. Hightech Elecs., Inc.

1618, 1622

Comedy III Prods., Inc. v. Gary Saderup, Inc.

889, 908

Comite Pro-Celebracion v. Claypool

459, 460, 466, 819, 895

Comm’r v. Groetzinger

1170, 1201, 1444, 1461

Comm’r v. Reece

1460

Commonwealth v. Lorene

897

Commonwealth v. Reading Pub. Museum & Art Gallery

1517

Commonwealth of Pennsylvania v. Bricker

837, 898

Communications Co. of Am., In re

174

Compare Wood v. Boynton

176

Complete Angler v. City of Clearwater, Fla.

817, 895

Concrete Mach. Co. v. Classic Lawn Ornaments, Inc.

915, 1033, 1034

Connell v. Comm’r

1352

Conrad Janis v. Comm’r

1360

Conway v. Larsen Jewelers, Inc.

176, 181

Conwell v. Gray Loon Outdoor Mktg. Grp.

1613

Cook v. United States

1460

Cooley v. Comm’r

1351

Corbis Corp. v. Starr

1615

Cordon Holding B.V. v. Nw. Publ’g Corp.

988, 1037, 1047

Cornelius v. NAACP Legal Defense & Educ. Fund

892, 895, 896

Cort v. Ash

774

Cort v. St. Paul Fire & Marine Ins. Cos.

1111, 1122

CoStar Group, Inc. v. LoopNet, Inc.

1619, 1620

Costar Realty Info., Inc. v. Field

1613

Coudert, In re

1456

Coventry Ware, Inc. v. Reliance Picture Frame Co.

1041

Cowgill v. California

897

Cox v. DeSoto Crude Oil Purchasing Corp.

170

Crabtree v. Elizabeth Arden Sales Corp.

47

Craft v. Hodel

904, 905

Cranston Print Works Co. v. J. Mason Prods.

1048

Crawford Tech. Servs.

176

Crest Container Corp. v. R.H. Bishop Co.

169

Crimi v. Rutgers Presbyterian Church

1076, 1117

Cristallina S.A. v. Christie, Manson & Woods Int’l, Inc.

325, 364, 365

Crocker v. Crocker

174

Crow v. Gullett

1515

Cruz v. NYNEX Info. Resources

173

Csaky v. Meyer

367

Csepel v. Republic of Hungary

766, 776

Cuban Museum of Arts & Culture, Inc. v. Miami

820, 896

Cultural Assets II, LLC v. Sotheby’s, Inc.

334, 366

====== 1703 ======

Cupler v. Comm’r

1345

Custom Chrome, Inc. v. Ringer

1045

Cyberspace Commc’ns, Inc. v. Engler

1626

Cyprus v. Goldberg

627

Czartoryski-Borbon v. Turcotte

298

D

Dailey v. Comm’r

1203

Dan Schrock Photography v. Learning Curve Int’l, Inc.

1034

Daniel Goldreyer Ltd. v. Dow Jones & Co.

510, 565, 566

Daniel Goldreyer Ltd. v. Van de Wetering

503, 564, 566

Daniel I. Rhode v. Comm’r

1347

Daniell v. Ford Motor Co.

170

D’Arcangelo v. Comm’r

1234, 1343

Dark Bay Int’l, Ltd. v. Acquavella Galleries, Inc.

125, 175

Dastar Corp. v. Twentieth Century Fox Film Corp.

1077, 1117, 1123, 1616

Data Gen. Corp. v. Grumman Sys. Support Corp.

1042

David N. Marine v. Comm’r

1459

David Smith v. Comm’r

1359, 1360, 1455, 1460

David Tunick, Inc. v. Kornfeld

169, 178, 169, 430, 446

Davis v. Rowe

49

Davis v. Salander O’Reilly Galleries LLC

48

Davis v. The Gap, Inc.

1052

Davison v. State

903

Dawson v. G. Malina, Inc.

146, 147, 148, 178

D.C. Harrington v. Comm’r

1204

de Csepel v. Republic of Hungary

776

De Gregorio v. CBS, Inc.

906

De Remer v. Brown

369

DeBalkany v. Christie Manson & Wood Ltd.

368

DeBitetto v. Alpha Books

947, 1039

Deborah Joyce Windisch v. Comm’r

1204

DeBruno v. Sotheby Parke Bernet, Inc.

366

Dember v. Comm’r

1201

Denny Mfg. Co. v. Drops & Props, Inc.

1574, 1617

Denver Art Museum v. de Menil

1477, 1513

Determination of Legal Fees Payable by the Estate of Andy Warhol, In re

1419, 1456

Detroit Institute of Arts v. Ullin

756, 774

Deukmejian v. Comm’r

1351, 1357

Deutsch Gallery, Inc. v. Terry Dintenfass, Inc.

302

DeWeerth v. Baldinger

259, 260, 261, 297, 654

Diane Cameron Hutton v. Comm’r

1462

DiSanto v. Comm’r

1351, 1357

Disney Enters., Inc. v. Hotfile Corp.

1615

Ditunno v. Comm’r

1201

Dixie Bonded Warehouse v. Allstate Fin. Corp.

173

Dr. R.C. Samanta Roy Inst. of Sci. & Tech., Inc. v. Lee Enters., Inc.

49

Doe One v. Oliver

1624

Doe v. Am. Online

1624, 1630

Doe v. Franco Prods.

1624

Doe v. GTE Corp.

1624

Dore v. Wormley

299

Dorian M. Bennett v. Comm’r

1347, 1353

Doss, Inc. & Yoon Young IM v. Christie’s Inc.

280, 300

Dows v. Nat’l Exch. Bank of Milwaukee

175

Doxtator v. Comm’r

1202

Dreicer v. Comm’r

1203, 1448

Drummond v. Comm’r

1349

Dryer v. Nat’l Football League

1625

Dubin v. Comm’r

1345

Dulman v. Martin Fein & Co.

363

Dunbar v. Seger-Thomschutz

296, 751, 773

Dunn v. Comm’r

1203

Dwyer v. Comm’r

1202

E

E. Am. Trio Prods., Inc. v. Tang Elec. Corp.

1039, 1041

Earth Flag Ltd. v. Alamo Flag Co.

1035

Eastman v. United States

1203

Ecko Complex LLC v. Bloomberg

813, 894

Ed Brawley, Inc. v. Gaffney

1038

E-Data Corp. v. Micropatent Corp.

1607, 1628

Eddington v. Dick

169

Eden Toys, Inc. v. Florelee Undergarment Co.

942, 1038

Edge v. Comm’r

1202

Edward B. Marks Music Corp. v. Wonnell

1039

Edwards v. Horsemen’s Sales Co.

316, 364

Effects Assocs. v. Cohen

1614

Eldred v. Ashcroft

931, 1036, 1612

Eldred v. Reno

1036

Eliscu v. T.B. Harms Co.

1039

Elkins v. Comm’r

1359

Ellis v. Comm’r

1202

Ellison v. Robertson

1618

Elsmere Music, Inc. v. Nat’l Broad. Co.

1623

Engdahl v. Comm’r

1202

====== 1704 ======

Engel v. Comm’r

1252, 1345, 1346

Englehard v. Duffy

178

English v. BFC Partners

1121

English v. BFC&R E. 11th St. LLC

1098, 1121

Entm’t Software Assoc. v. Chicago Transit Auth.

795, 892

Epcon Group, Inc. v. Danburry Farms, Inc.

930, 1036

Erisoty v. Rizik

257, 297

Erznoznik v. City of Jacksonville

871, 904

Esquire v. Ringer

975, 1045

E.S.T., Inc. v. Christie’s

561, 571

Estate of Baldwin, In re

1456

Estate of Bray v. Comm’r

1360

Estate of Bullard v. Comm’r

1352

Estate of Cairo, In re

1354, 1459

Estate of Carson v. Comm’r

1359

Estate of Darwin A. Miller v. Comm’r

1347

Estate of David Smith v. Comm’r

1359, 1360, 1455, 1460

Estate of Davis v. Trojer

947, 1039

Estate of DeWitt v. Comm’r

1360

Estate of Elizabeth Powers v. Comm’r

1203

Estate of Ellmers, In re

1456

Estate of Franz Kline, In re

48

Estate of Graham v. Sotheby’s Inc.

367, 1135, 1137, 1139, 1143

Estate of Jean-Michel Basquiat, In re

47

Estate of Jenner v. Comm’r

1347, 1360, 1456

Estate of Joseph Vatter v. Comm’r

1359

Estate of Joslyn v. Comm’r

1359

Estate of Love v. Comm’r

1347

Estate of Ludwig Neugass v. Comm’r

1359

Estate of Margaret D. Love v. Comm’r

1360

Estate of Marguerite S. Millikin v. Comm’r

1335, 1360

Estate of Mark Rothko, In re

46, 47

Estate of Nelson v. Rice

518, 566

Estate of Park v. Comm’r

1359

Estate of Querbach v. A&B Appraisal Serv.

566

Estate of Robert C. Scull v. Comm’r

1283, 1347, 1351, 1359

Estate of Robinson v. United States

1311, 1357

Estate of Sara C. Cassidy v. Comm’r

1352, 1354

Estate of Schwan v. Comm’r

1351, 1357

Estate of Smith v. Comm’r

1347, 1417, 1455

Estate of Strangi v. Comm’r

1359

Estate of Streeter v. Comm’r

1360

Estate of Swayne v. Comm’r

1359

Estate of Therese Davis McCagg, In re

1519

Estate of Vera Sheinman, In re

1456

Estate of Vera T. Posen v. Comm’r

1360

Estate of Wells v. Commissioner

1256, 1257, 1347

eToys v. etoy

1589

Ets-Hokin v. Skyy Spirits, Inc.

917, 1034

ETW Corp. v. Jireh Publ’g, Inc.

848, 900, 1625

F

Facebook, Inc. v. Banana Ads, LLC

1622

Facenda v. N.F.L. Films, Inc.

850, 900

Factors Etc., Inc. v. Pro Arts, Inc.

907

Fair Housing Council of San Fernando Valley v. Roommates.Com, LLC

1624

Fairey v. Associated Press

1012

Farber v. Comm’r

1345

Farrier v. Comm’r

1458, 1460

Fashion Boutique of Short Hills, Inc. v. Fendi USA, Inc.

566

Fastov v. Christie’s Int’l PLC

544, 569

Faulkner v. Nat’l Geographic Soc’y

1570, 1571, 1615

FCC v. Pacifica Found.

1625

FDIC v. Roldan Fonseca

1514

Feaster Trucking Serv., Inc. v. Parks-Davis Auctioneers, Inc.

370

Feber v. Comm’r

1345

Federal Trade Commission v. Renaissance Fine Arts, Ltd.

445

Feigen & Co. v. Weil

131, 132, 134, 135, 176

Feist Publ’ns, Inc. v. Rural Tel. Serv. Co.

997, 1033, 1034, 1049

Feistman v. Comm’r

1185, 1203, 1204

Feld v. Feld

297

Ferguson v. United States

1360

Ferrari v. Comm’r

1345, 1346

Field v. Google Inc.

1622

Figi Graphics, Inc. v. Dollar Gen. Corp.

1628

Finley v. Nat’l Endowment for the Arts

875, 876, 905

Firestone & Parson, Inc. v. Union League of Phila.

134, 135, 176, 290, 293, 301

Fisher v. Star Co.

1077, 1117

Fisher v. United Feature Syndicate, Inc.

998, 1048, 1049

Fisher v. U.S.

1359

Fisk Univ., In re

1490, 1516

Flack v. Friends of Queen Catherine, Inc.

936, 1020, 1037, 1052, 1107, 1122

Flamenbaum, In re

271, 299

Flamm v. Am. Ass’n of Univ. Women

565

Flip Side, Inc. v. Chi. Tribune Co.

831, 897

FMC Fin. Corp. v. Murphree

171

Fogel v. Collins

813, 894

====== 1705 ======

Folio Impressions, Inc. v. Byer Cal.

1048, 1049

Fonar Corp. v. Domenick

1042

Fonovisa, Inc. v. Cherry Auction, Inc.

1620

Forbes Estate v. Comm’r

1351, 1359

Ford v. Comm’r

1301, 1345, 1350, 1354

Foxley v. Sotheby’s, Inc.

291, 301, 559, 571

Fraley v. Facebook, Inc.

1625

Frank Music Corp. v. Metro-Goldwyn-Mayer, Inc.

1052

Franklin v. Comm’r

1206, 1345

Franklin Mint Corp. v. Nat’l Wildlife Art Exch., Inc.

915, 1033

Franklin P. Perdue v. Comm’r

1346

Fraserside IP L.L.C. v. Gamma Entm’t, Inc.

1628

Frates v. Comm’r

1344

Frazier v. Comm’r

1202

Fred Fisher Music Co. v. M. Witmark & Sons

1043

Frederick E. Hart v. Warner Bros., Inc.

1120

Free Speech Coalition v. Reno

1627

Freund v. Republic of France

767, 776

Friedman, In re

47

Friedman v. Guetta

1565, 1613

Frigon v. Pac. Indem. Co.

141, 142, 177

Fry’s Trust, In re

1456

FTC v. Austin Galleries of Ill., Inc.

179, 301, 446

FTC v. Fed. Sterling Galleries, Inc.

179, 300, 446

FTC v. Hang-Ups Art Enters., Inc.

446

FTC v. Leon Amiel Publishers, Inc.

446

FTC v. Magui Publishers, Inc.

284, 300, 446

FTC v. Renaissance Fine Arts

447

Fuad S. Ashkar v. Comm’r

1346

Fulater v. Palmer’s Granite Garage, Inc.

173

Fullerton v. Comm’r

1349, 1460

Furstenberg v. United States

1345

Futuredontics, Inc. v. Applied Anagramics, Inc.

1622

G

Gajewski v. Comm’r

1201

Galerie Furstenberg v. Coffaro

434, 446

Galerie Gmurzynska v. Hutton

513, 566

Galiano v. Harrah’s Operating Co.

976, 1045

Ganz v. Sotheby’s Fin. Servs., Inc.

158, 180

Ganz Bros. Toys v. Midwest Imps.

1048

Gardini v. Museum of City of N.Y.

49, 1517

Gardner v. Nike, Inc.

1038

Garrett v. United States

1460

Gaylord v. United States

1022, 1052

GEC Indus., Inc., In re

174

Gegenhuber v. Hystopolis Prods., Inc.

1089, 1119

Gen. Stencils, Inc. v. Chiappa

297

Gen. Utils. & Operating Co. v. Helvering

1462

Gentieu v. Muller & Co.

914, 1033

Gentry v. eBay, Inc.

1624

George O. Doherty v. Comm’r

1346

Georgia O’Keeffe Found. (Museum) v. Fisk Univ.

1516

Georgia T. O’Keeffe v. Comm’r

1456

Gerig v. Krause Publ’ns, Inc.

1024, 1052

Gershwin Publ’g Corp. v. Columbia Artists Mgmt., Inc.

1616, 1620

Gertz v. Robert Welch, Inc.

565

Gevstell v. Comm’r

1205

Gibson Tex, Inc. v. Sears Roebuck & Co.

996, 1037, 1042, 1049

Gifford M. Mast, Jr. v. Comm’r

1345

Gilberts Estate, In re

1351, 1359

Gillespie v. AST Sportswear, Inc.

946, 1039

Gilliam v. Am. Broad. Cos., Inc.

1076, 1077, 1117

Ginsberg v. New York

1625

Ginzburg v. United States

904

Gionfriddo v. Major League Baseball

1596, 1629

Giusti v. Sotheby Parke Bernet, Inc.

170, 351, 369

Gladden v. Cadillac Motor Car Div.

169

Glen v. Comm’r

1344, 1350

Glen Theatre, Inc. v. S. Bend

893

Glenshaw Glass Co. v. Ontario Grape Growers’ Mktg. Bd.

174

Golan v. Holder

991, 1047, 1048

Golanty v. Comm’r

1204

Golden Buddha Corp. v. Canadian Land Co. of Am.

298

Goldman v. Barnett

29, 32, 46, 48, 530, 567

Goldreyer v. Van de Wetering

510

Goldstein v. California

1137, 1143, 1138

Goldstein v. Comm’r

1344, 1353

Goldwyn Pictures Corp. v. Howells Sales Co.

1038

Goodpasture, Inc. v. M/V Pollux

174

GoPets Ltd. v. Hise

1622

Gordon v. Comm’r

1345

Gordon v. Herstand & Co.

47

Gould Est. v. Comm’r

1455

====== 1706 ======

Gov’t of Peru v. Johnson

657

Gracen v. Bradford Exch.

919, 1034

Grady v. Bremer

1614

Graffman v. Doe

175

Graffman v. Espel

122, 127, 175

Graham v. Sotheby’s

1135

Grand Jury Subpoena Duces Tecum, In re

181

Granse v. Brown Photo Co.

1042

Granz v. Harris

1076, 1117

Grauer v. Deutsch

1096, 1120

Graves v. Comm’r

1201

Greece v. Ward

627, 657

Greek Orthodox Patriarchate of Jerusalem v. Christie’s, Inc.

264, 298

Greenberg v. National Geographic (Greenberg I)

1568, 1569, 1570

Greenberg v. National Geographic (Greenberg II)

1569, 1571, 1613, 1614

Greenberg Gallery v. Bauman

135, 137, 176

Greenwich Workshop, Inc. v. Timber Creations, Inc.

936, 1037

Greenwood v. Koven

313, 327, 328, 329, 366, 570

Gregoire v. Centennial Sch. Dist.

892

Grinnel v. Charles Pfizer & Co.

169

Grogan-Beall v. Ferdinand Roten Galleries, Inc.

448

Gross v. N.Y. Times Co.

566

Gross v. Seligman

1049

Grossman v. Kantrowitz

369

Grossman v. Walters

369

Grosz v. Museum of Modern Art

262, 297

Grosz v. Serge Sabarsky, Inc.

46

Groucho Marx Prods., Inc. v. Day & Night Co.

907

Grubb v. KMS Patriots, L.P.

1048

Guatemala v. Hollinshead

623, 657

Gucci Am., Inc. v. Wang Huoqing

1623

Guest v. Leis

1625

H

Haberman v. Hustler Magazine, Inc.

1000, 1050

Habersham Plantation Corp. v. Country Concepts

1036

Haelan Laboratories, Inc. v. Topps Chewing Gum, Inc.

877

Hahn v. Duveen

493, 563

Halter v. Nebraska

897

Hamling v. United States

903, 904, 1602, 1626

Hammond Museum, Inc. v. Harshbarger

1517

Hanover Square Antiques, Ltd. v. Insalaco

301

Harken v. Comm’r

1344

Harlan State Bank v. Banner Fork Coal Corp.

1517

Harper & Assocs. v. Printers, Inc.

169

Harper & Row Publishers, Inc. v. Nation Enters.

1050

Harris v. Attorney Gen.

1513

Harry D. Mandelbaum v. Comm’r

1347

Hart v. Dan Chase Taxidermy Supply Co.

978, 1045

Hart v. Warner Brothers

1091

Hartfield v. Peterson

1037

Hartford House, Ltd. v. Hallmark Cards, Inc.

1026, 1052

Harvester, Inc. v. Rule Joy Trammell + Rubio

1615

Hatch v. Superior Court

1626

Hawkins v. Comm’r

1203, 1344

Hayden v. Comm’r

1201, 1202

H.D. Mandelbaum v. Comm’r

1204, 1181

Healy v. James

892

Hearn v. Meyer

918, 1034

Heim v. Fitzpatrick

1460

Helga Marston, In re

1206

Helicopteros Nacionales de Columbia, S.A. v. Hall

1628

Henderson v. Henrie

370

Hendrickson v. eBay, Inc.

1602

Henry A. & Marianne Ittleson, In re

1198, 1207

Heriberto A. Ferrari v. Comm’r

1345

Herink v. Harper & Row Publishers, Inc.

906

Hermitage Ins. Co. v. Art Crating

144, 177

Heroes, Inc. v. Heroes Found.

1629

Herrald, Inc. v. Comm’r

1206

Hessel v. Christie’s, Inc.

342, 367

Heyman v. Salle

959, 1041

Hiawatha Card Co. v. Colourpicture Publishers, Inc.

1038

Hibernia Bank v. Comm’r

1359

Hibernia Bank v. United States

1347, 1360

Hicks v. Casablanca Records

907

Higgins v. Comm’r

1201, 1204

Higgins v. United States

1201

Hinderer v. Ryan

170

Hires v. Comm’r

1202

Hirschfeld v. Margo Feiden Galleries Ltd.

47

Hirshon v. United Artists Corp.

1038

Hoelzer v. City of Stamford

298

Hoepker v. Kruger

907

Hoffman v. Capital Cities/ABC, Inc.

1596, 1625

Hoffmann v. Boone

108, 172

Hollins v. Fowler

297

Hollis v. United States

1201

Holm v. Malmberg

118

====== 1707 ======

Holman v. Commissioner

1327, 1359

Holtzbrinck Publ’g Holdings v. Vyne Communications, Inc.

1613

Home Design Servs., Inc. v. Stewart

1029, 1053

Hopper v. City of Pasco

819, 895

Horrman v. Comm’r

1204

Houser v. Ohio Historical Soc’y

1508, 1519

Houston v. Hill

897

Howley v. Sotheby’s, Inc.

127, 175, 176

Hunt v. Paskernack

175, 1053

Hunter v. Comm’r

447, 1345, 1346

Hustler Magazine v. Falwell

830, 897

Hustler Magazine, Inc. v. Moral Majority, Inc.

1048, 1050

Hutchinson v. Horowitz

264, 298

Hy Cite Corp. v. Badbusinessbureau.com LLC

1628

I

Iacono v. Comm’r

1351, 1359

Ichiyasu v. Christie, Manson & Woods, Int’l, Inc.

366

Ide Jewelry Co., In re

173

Ideal Toy Corp. v. Kenner Prods. Div. of Gen. Mills Fun Group, Inc.

366, 1037

Indem. Ins. Co. of N. Am. v. Art Students League

39, 49

India v. Simon

623

Industralease Automated Scientific & Equip. Corp. v. R.M.E. Enters., Inc.

171

Inset Sys., Inc. v. Instruction Set, Inc.

1607, 1628

Intellectual Prop. Reserve, Inc. v. Utah Lighthouse Ministry, Inc.

1613, 1621

Interested Lloyd’s Underwriters v. Ross

121, 174

Int’l Shoe Co. v. Washington

1608, 1628

Internet Doorway, Inc. v. Parks

1607, 1628

IO Grp., Inc. v. Veoh Networks, Inc.

1620

Isbell v. Comm’r

1344, 1349

Issacs v. Comm’r

1346

Itakura v. Primavera Galleries, Inc.

292, 301, 534, 568

Itoh v. Kimi Sales, Ltd.

369

J

J.A. Harmon v. Comm’r

1182, 1204

Jack C. Chou v. Comm’r

1346

Jacobellis v. Ohio

903

Jacobs v. Westoaks Realtors

1138

Jacobson v. Comm’r

1260, 1348

Jacques Ferber v. Comm’r

1460

Jafari v. Wally Findlay Galleries

172

James v. Fulcrod

370

James L. Ferman, Jr. v. Comm’r

1346

Janis v. Comm’r

1360

Jarre v. Comm’r

1345

Jarvis v. K2 Inc.

1052

Jasienski v. Comm’r

1202, 1203

Jasionowski v. Comm’r

1202

Jeanneret v. Vichey

657, 1515

Jenkins v. Georgia

865, 866, 903

Jenkins v. O’Brien

1052

Jenner v. Comm’r

1456

Jennings v. Comm’r

1345, 1349

J.F. Moore v. Comm’r

1181, 1204

Johannsen v. Brown

945, 466, 1039

John v. Sotheby’s, Inc.

366

John L. Louderback v. Comm’r

1343

John W. Madden, Jr. v. Comm’r

1520

Johnson v. Comm’r

1344

Johnson v. Jones

1021, 1052

Johnson v. Smithsonian Inst.

1479, 1514

Johnson v. United States

1203

Jones v. Clary

370

Jones v. Wade

897

Joseph M. Isaacs v. Comm’r

1346

Joslyn v. Comm’r

1359, 1456

J.S. ex rel. H.S. v. Bethlehem Area Sch. Dist.

1625

Judge v. Comm’r

1207, 1358

Judith Ripka Designs v. Preville

1048

Judson Art Warehouse, Inc. v. Peder Bonnier

174

K

Kamat v. Kurtha

267, 298

Kaplan v. California

903

Kaplan v. Panaria Int’l, Inc.

1038, 1042

Kaplan v. Stock Market Photo Agency, Inc.

1049

Kay Berry, Inc. v. Taylor Gifts, Inc.

1035

K-Beech, Inc. v. Doe

1620

Kebodeaux v. Schwegmann Giant Super Mkts.

1048

Keck v. Comm’r

1461

Keeler Brass Co. v. Cont’l Brass Co.

1048

Keller v. State

903

Kelley v. Chicago Park District

1090, 1119, 1120

Kelly v. Arriba Soft Corp.

1006, 1050, 1586, 1622

Kelly v. Brooks

351, 369

====== 1708 ======

Kemon v. Comm’r

1201

Kenbrooke Fabrics, Inc. v. Soho Fashions, Inc.

941, 1038

Kenyon v. Abel

119, 174

Keoseian v. von Kaulbach

1353

Kerr v. New Yorker Magazine, Inc.

996, 1048, 1049

Kieselstein-Cord v. Accessories by Pearl, Inc.

976, 1045

Killala Fine Art Ltd. v. Weissman

570

King Features Syndicate v. Fleischer

1037

Kirby v. AG of N.M.

1613

Kirby v. Wildenstein

495, 563

Kitchen v. Sotheby’s

523, 567

Klapper v. Comm’r

1204

Klauer v. Comm’r

1352

Klein v. Smith

897

Kleinman v. City of San Marcos

801, 893, 1093, 1120

Kluge v. Comm’r

1300, 1354

Knievel v. ESPN, Inc.

832, 897

Knolls Action Project v. Knolls Atomic Power Lab. (“KAPL”)

897

Kodadek v. MTV Networks, Inc.

1043

Koeniges v. Woodward

15, 47

Koerner v. Davis

105, 171

Koftinow v. Comm’r

1344

Kohler v. Hindman

328, 366

Konen v. Konen

370

Kozar v. Christie’s, Inc.

310, 364

Kraft Foods Holdings v. Helm

852, 900

Krahmer v. Christie’s, Inc.

535, 568

Krahmer v. United States

1205

Kramer v. Pollock-Krasner Found.

179, 551, 569

Krauskopf v. Comm’r

1344

Kraut v. Morgan & Bros. Manhattan Storage Co.

1517

Krebs v. Comm’r

1202

Kremer v. Janet Fleisher Gallery, Inc.

365

Kretschmer v. Comm’r

1202

Krivitsky v. Comm’r

1203

Kruman v. Christie’s Int’l

370

K.S.R. X-Ray Supplies, Inc. v. Southeastern X-Ray, Inc.

1623

Kungys v. United States

659

Kunstsammlungen zu Weimar v. Elicofon

297

L

La Ligue Contre le Racisme et l’Antisémitisme v. Yahoo!

1608

L.A. Times v. Free Republic

1622

Lackawanna Chapter of the Railway & Locomotive Historical Society, Inc. v. St. Louis County, Missouri

1508, 1519

Lahiri v. Daily Mirror, Inc.

906

Lahme v. Univ. of Southwestern La.

874, 905

Lamb’s Chapel v. Ctr. Moriches Union Free Sch. Dist.

896

Landgraf v. USI Film Prods.

762, 763, 775

Landrau v. Betancourt

1119

Langman Fabrics v. Fashion Initiatives

956

Langman Fabrics v. Graff Californiawear, Inc.

1040

Lariviere v. Thaw

558, 569, 571

Latimer v. Roaring Toyz, Inc.

943, 1038

Latin Am. Advisory Council v. Withers

817, 895

Laureyssens v. Idea Group, Inc.

1048, 1049

Lawson v. London Arts Group

178, 293, 302

Lazarevic v. Sindin Galleries, Inc.

7, 46

L. Batlin & Son, Inc. v. Snyder

918, 1034, 1039

L.B. Smith, Inc. v. Foley

173

Le Moine v. Combined Communications Corp.

1049

Lebron v. Amtrak

893

Lebron v. Nat’l R.R. Passenger Corp.

799, 892

Lebron v. Wash. Metro. Area Transit Auth.

818, 895

Lee v. A.R.T. Co.

1120, 1617

Lee v. Deck the Walls, Inc.

919, 934, 1034, 1037

Lee v. United States

1345

Lefkowitz v. Museum of the Am. Indian—Heye Found.

1513

Leibowitz v. Comm’r

1344, 1345, 1346

Leicester v. Warner Brothers

1031

Leidholdt v. L.F.P., Inc.

907

Leigh v. Warner Bros.

996, 1049

Lennon v. Seaman

1039, 1042

Leon v. Pac. Tel. & Tel. Co.

1037

Lerman v. Flynt Distrib. Co., Inc.

565

Lester v. Warner Bros.

1053

Letter Edged in Black Press v. Public Building Commission

925

Leventritt v. Sotheby’s, Inc.

315, 364

Levin v. Dalva Bros.

169

Levin v. Gallery 63 Antiques

92, 169, 445, 448

Levy Bros. & Adler, Rochester, Inc. v. Karp

361, 369

Lewis v. Comm’r

1202

Library Corp. v. Shawmut Bank

1517

Liddle v. Comm’r

1200, 1207

Lightman v. Comm’r

1345

Lilley v. Stout

1119

Lindholm v. Brant

175

Lio v. Comm’r

1344, 1349

====== 1709 ======

Lipp v. Morris

897

London-Sire Records, Inc. v. Doe 1

1620

Lonzrick v. Republic Steel Corp.

171

Lowney v. Knott

1519

Lubner v. Los Angeles

1099, 1121

Lucas v. Earl

1460

Lugosch v. Avery

994

Lupa v. Jock’s

171

L.W. Paxton v. Comm’r

1182, 1204

Lyng v. Northwest Indian Cemetery Protective Ass’n

1515

M

M. Assmann Estate v. Comm’r

1205

M. Reali v. Comm’r

1182, 1204

M. Witmark & Sons v. Pastime Amusement Co.

1038

Maggio v. Liztech Jewelry

915, 1034, 1049

Maier Brewing Co. v. Comm’r

1352

Mainstream Loudoun v. Bd. of Trs. of Loudoun County Library

1627

Malat v. Riddell

1201

Maltby v. Christie

364

Manala v. Milford Mgmt. Corp.

47

Mandarin Trading Ltd. v. Wildenstein

526, 567

Maniscalco v. Comm’r

1349, 1457

Marchig v. Christie’s Inc.

528, 567

Marcus v. United States

1360

Marobie-FL, Inc. v. National Ass’n of Fire Equipment Distributors

1587, 1615, 1622

Marshall v. Marshall

1623

Martha Graham Sch. & Dance Found., Inc. v. Martha Graham Ctr. of Contemporary Dance, Inc.

1041

Martin v. Briggs

41, 49

Martin v. City of Indianapolis

1104, 1121

Marvel Worldwide, Inc. v. Kirby

957, 1040

Marvullo v. Gruner

1038

Marx v. Comm’r

1205

Marx v. Sotheby Parke Bernet, Inc.

308, 363

Masquerade Novelty, Inc. v. Unique Indus., Inc.

1045

Mass. Museum of Contemporary Art Found., Inc. v. Büchel

939, 1037, 1097, 1120

Mast, Jr., v. Comm’r

1345

Mastrovincenzo v. City of New York

806, 893

Matalka v. Lagemann

830, 896

Mattel v. Goldberger Doll Manufacturing Company

979

Mattel, Inc. v. Goldberger Doll Mfg. Co.

1045

Mattel, Inc. v. MCA Records, Inc.

901

Mattel, Inc. v. Walking Mountain Prods.

853, 900, 901

Matthew Bender & Co., Inc. v. West Publ’g Co.

1619

Matthews v. Freedman

915, 1034

Maudlin v. Comm’r

1455

Maximized Living, Inc. v. Google, Inc.

1620

Maxtone-Graham v. Burtchaell

1623

Mayes v. Harnischfeger Corp.

171

Maytag v. Comm’r

1455

Mazer v. Stein

974, 975, 1033, 1044, 1613

Mazur v. eBay Inc.

1630

McAuley v. Comm’r

1204

McCloud v. Lawrence Gallery, Ltd.

138, 177, 348, 368

McCulley Fine Arts Gallery, Inc. v. “X” Partners

172

McGough v. Leslie

275, 299

McGuire v. Comm’r

1203, 1455

McKie v. R.H. Love Galleries, Inc.

138, 177

McKnelly v. Sperry Corp.

169

McLarney v. Comm’r

1202

McLeod v. State ex rel. Dep’t of Transp.

568

McNally v. Yarnall

500, 512, 564, 565, 566

Meade v. United States

1033

Meinhard v. Salmon

1462

Mellon Bank Corp. v. First Union

568

Members of City Council of L.A. v. Taxpayers for Vincent

905

Mennella v. Schon

129, 176

Menzel v. List

104, 105, 106, 171, 174, 259, 297, 369

Meredith v. Smith

1039

Merritt v. Fagan

175

Meshwerks, Inc. v. Toyota Motor Sales U.S.A., Inc.

1617

Messenger v. Gruner + Jahr USA

881, 906

Messing v. Commissioner

1249

Metro. Transp. Auth. v. Brukan Realty Corp.

179

Metro-Goldwyn-Mayer Studios, Inc. v. Grokster Ltd.

1583, 1585, 1616, 1621

Meyer v. Redmond

369

MG Recordings, Inc. v. Shelter Capital Partners LLC

1619

MGCIP v. Does 1-316

1620

MGM Distrib. Corp. v. Wyatt

1036

MGM Studios Inc. v. Grokster, Ltd.

1579, 1616, 1620, 1621

Michael Werner Gallery v. Rich

1478, 1514

Mickey v. Sears, Roebuck & Co.

1517

Mickle v. Christie’s, Inc.

313, 329, 366

Milkovich v. Lorain Journal Co.

499, 500, 564

Miller v. California

791, 864, 903, 1598, 1599, 1601, 1602, 1604

Miller v. Civil City of S. Bend

893

====== 1710 ======

Miller v. Comm’r

1204

Miller Bros. v. Maryland

1206

Mills v. Comm’r

1347

Mills v. United States

1204

Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.

908

Minahan v. Comm’r

1456

Mincow Bag, In re

180

Mirage Editions, Inc. v. Albuquerque A.R.T. Co.

919, 1034

Mirisola v. Habsburg Feldman, S.A.

172, 309, 364

M.N. Bank v. Gallaudet

369

Moakley v. Eastwick

1087, 1119

Modtech, Inc. v. Designed Facilities Constr., Inc.

1042, 1048

Molina v. Phoenix Sound, Inc.

1624

Moller v. United States

1201

Monaghan v. Comm’r

1344

Moncada v. Rubin-Spangle Gallery, Inc.

1111, 1122

Monroe v. State Court of Fulton County

897

Morgansen’s Ltd., In re

156, 180

Morgold, Inc. v. Keeler

117, 124, 174, 175, 176

Morita v. Omni Publ’ns Int’l, Ltd.

466, 1087, 1118, 1119

Morris v. Bus. Concepts, Inc.

965, 1041, 1042

Morris v. Messing

1422

Morse v. Howard Park Corp.

170

Morseburg v. Balyon

1137, 1138, 1143

Morton v. Raphael

925, 1035

Moseley v. V Secret Catalogue, Inc.

855, 901

Mount v. Ormond

1039

Mt. Healthy City School District Board of Education v. Doyle

821, 896

Mucha v. King

297

Munoz v. Albuquerque A.R.T. Co.

919, 1034

Mura v. Columbia Broad. Sys., Inc.

1036

Murphy v. Comm’r

1346

Murray v. N.Y. Magazine Co.

906

Museum of Fine Arts v. Beland

1517

Museum of Fine Arts, Boston v. Seger-Thomschitz

757

Museum of Modern Art v. Schoeps

774

Myers v. Canton Nat’l Bank

368

MyPlayCity, Inc. v. Conduit Ltd.

1621

N

Naber v. Steinitz

18, 47

Nacht v. Sotheby’s Holdings, Inc.

171

Naftzger v. Am. Numismatic Soc’y

273, 274, 299

Najung Seung v. Fortune Cookie Projects

525, 567

Nares v. M&W Waterproofing

39, 49

NASCAR v. Scharle

1119

Nass v. Sotheby’s, Inc.

329, 366

Natale v. Martin Volkswagen, Inc.

171

Nataros v. Fine Arts Gallery of Scottsdale, Inc.

368

Nat’l Bank v. Ocean Nat’l Bank

1517

Nat’l Endowment for the Arts v. Finley

905

Nat’l Historic Shrines Found. v. Dalí

110, 172

Natkin v. Winfrey

1040

Neely v. Comm’r

1344

Nehring v. Comm’r

1201

Neimark v. Ronai & Ronai, LLP

1041

Nelson v. Sotheby’s

313, 331, 366

Nelson v. Streeter

825, 896

Nemet Chevrolet, Ltd. v. Consumeraffairs.com, Inc.

1624

Neogen Corp. v. Neo Gen Screening, Inc.

1628

Netzer v. Continuity Graphic Assocs.

879, 896, 906

Nev. Nat’l Leasing Co. v. Hereford

364, 370

Nevelson v. Comm’r

1462

New England Marine Contractors, Inc. v. Martin

173

New Fiction Publ’g Co. v. Star Co.

1038

New Kids on the Block v. News Am. Publ’g, Inc.

901

New Line Cinema Corp. v. Bertlesman Music Group

1050

New Mexico v. Caven

446

New York v. Ferber

1604, 1627

New York v. Hendrickson Bros.

370

New York v. Wright Hepburn Webster Gallery, Ltd.

301

New York Magazine v. Metropolitan Transit Authority

816, 895

New York Racing Association Inc. v. Perlmutter Publishing, Inc.

847, 882

New York Times v. Tasini

1569, 1570, 1576, 1614, 1617

Newcombe v. Adolf Coors Co.

831, 897

Newhouse, In re

1198, 1207

Newmann v. Delmar Realty Co.

1118

Newton v. LePage

466, 801, 893

Neyland v. Home Pattern Co.

1077, 1117

Nicholas v. Magidson Fine Art, Inc.

1622, 1623

Nichols v. Universal Pictures Corp.

995, 1049

Nike, Inc. v. “Just Did It” Enters.

845, 899

Nitke v. Ashcroft

1601, 1626

Nitke v. Gonzales

1601, 1626

No Doubt v. Activision Publishing, Inc.

1711

Noah v. AOL Time Warner, Inc.

1624

====== 1711 ======

Noble v. D. Van Nostrand Co.

1039

Norma Ribbon & Trimming, Inc. v. Little

1048

Norris v. Haggin

368

Novak v. Nat’l Broad. Co.

1049

Nuell v. Forty-North Corp.

1517

Nussenzweig v. diCorcia

884–886, 907

N.Y. Times Co. v. Sullivan

565

O

OddzOn Prods., Inc. v. Oman

1045

Ohio Co. v. Rosemeir

176

Ohralik v. Ohio State Bar Ass’n

894

O’Keeffe v. Bry

13, 47

O’Keeffe v. Snyder

254, 296

Okla. Natural Gas Co. v. LaRue

956, 1040

Olan Mills, Inc. v. Eckard Drug of Tex.

466

Oldcaste Precast, Inc. v. Granite Precasting & Concrete, Inc.

912, 1033

Online Policy Grp. v. Diebold, Inc.

1621

Orchard v. Comm’r

1350

Original Appalachian Artworks v. S. Diamond Assocs.

942, 1038

Orkin v. Swiss Confederation

775

Orkin v. Taylor

752, 774

Osborne v. Ohio

869, 904

Overstreet v. Norden Labs., Inc.

169

O’Well Novelty Comp., Ltd. v. Offenbacher, Inc.

1034

P

PACCAR, Inc. v. Telescan Techs., LLC

901

Pagliai v. Del Re

315, 364

Palmer v. Comm’r

1293, 1353, 1356, 1458, 1459

Panavision Int’l, LP v. Toeppen

1628

Papp v. State

903

Paris Adult Theatre I v. Slaton

903, 904

Parke-Bernet Galleries, Inc. v. Franklyn

367

Pasqualini v. Comm’r

1201, 1345, 1349

Pasternack v. Esskay Art Galleries, Inc.

368

Pathe Exch. v. Int’l Alliance T.S.E.

1036

Patterson v. Century Prods., Inc.

1036

Pavia v. 1126 Ave. of the Ams. Assocs.

1109, 1122

P.B.I.C., Inc. v. Byrne

904

Peacock v. Comm’r

1202

Pebble Beach Co. v. Caddy

1628

Peker v. Masters Collection

997, 1049, 1120

Pelletier v. Eisenberg

49

Pelton v. Rexall Sundown, Inc.

856, 901

Penfold v. State Tax Comm’n, In re

1207

Penn Cent. Transp. Co. v. New York City

1121

Pennington v. Howland

466

Pa. Coal Co. v. Mahon

1121

Penthouse Int’l, Ltd. v. N.Y. City Transit Auth.

814, 894

People v. Burton

897

People v. Chen Lee

807, 894

People v. Cowgill

897

People v. Foley

1626

People v. Franqui

809

People v. Fraser

869, 904

People v. Haifif

178

People v. Hsu

1626

People v. Keough

896

People v. Museum of Modern Art

181, 772

People v. Ndiaye

808, 894

People v. Nelson

903

People v. Radich

898

People v. Samuel Franqui

894

People v. Saul

803, 893

People v. Silva-Almodovar

809, 894

People v. Street

833, 897

People v. Verch

897

Pepe Ltd. v. Grupo Pepe, Ltd.

1119

Perfect 10, Inc. v. Amazon.com, Inc.

1575, 1617, 1621

Perfect 10, Inc. v. CCBill LLC

1620

Perfect 10, Inc. v. Google, Inc.

1617

Perkins v. Hartford Ins. Grp.

447

Perlin v. Chair and the Maiden, Inc.

6, 46

Peru v. Johnson

623, 627

Peter Pan Fabrics, Inc. v. Rosstex Fabrics, Inc.

916, 1034

Peters v. Comm’r

1345

Peterson v. Comm’r

1344, 1461

Phillips v. Comm’r

1203

Phillips v. Pembroke Real Estate, Inc.

464, 466, 467, 1090, 1094, 1120

Piarowski v. Ill. Cmty. Coll. Dist.

515, 873, 905

Pickett v. Am. Ordnance Pres. Ass’n

297, 533, 568

Pierce & Bushnel Mfg. Co. v. Werckmeister

1035

Pilliard v. Sotheby’s, Inc.

314, 519, 566

Pinkus v. United States

903

Pirone v. MacMillan, Inc.

887, 907

Pitner v. United States

1347, 1360

Pivot Point Int’l, Inc. v. Charlene Prods. Inc.

978, 1045

Playboy Enters. v. Russ Hardenburgh, Inc.

1615

Playboy Enters., Inc. v. Dumas

949, 1039, 1040

Playboy Enters., Inc. v. Sanfilippo

1613

====== 1712 ======

Playboy Enters., Inc. v. Starware Publ’g Corp.

1048, 1613

Pleasant Grove City, Utah v. Summum

801, 893

Plimpton v. Friedberg

368

Plunkett v. Comm’r

1202

Polaroid Corp. v. Polarad Elecs. Corp.

901

Pollara v. Seymour

1092, 1120

Pollara v. Seymour [Pollara II]

1120

Porter v. Wertz

118, 121, 122, 124, 134, 175, 176

Posner v. Comm’r

1345

Potiker v. Gasiunasen Gallery

292, 301

Poulakas v. Ortiz

48

Pratt v. Thompson

368

Preske v. Carroll

370

Preston v. Martin Bregman Prods., Inc.

906

Price v. Hal Roach Studios, Inc.

907

Price Bros. Co. v. Phila. Gear Corp.

170

Prisma Zona Exploratoria de P.R., Inc. v. Calderon

896

Pritzker v. Krishna Gallery of Asian Arts

147, 149, 150, 178

Propstra v. United States

1456

Protic v. Dengler

566

Psihoyos v. Nat’l Exam’r

880, 906

Psihoyos v. Pearson Education, Inc

943, 1038

PSINET, Inc. v. Chapman

1626

Puamier v. Barge BT

174

Publicker v. Comm’r

1254, 1346, 1347, 1455

Pushman v. N.Y. Graphic Soc’y, Inc.

46

Q

Quezada v. Daily News

878, 906

R

Radich v. Criminal Court of City of N.Y.

898, 899

Raishevich v. Foster

1052

R.A.V. v. City of St. Paul

898

Ravenna v. Christie’s, Inc.

365, 522, 567

Raw Films, Ltd. v. Does

1620

Rawlings v. Gen. Trading Co.

370

Raznatovich v. Comm’r

1344

Real Prop. Acquisitions v. Christie’s

368, 568

Reale v. Sotheby’s, Inc.

316, 364

Rebay v. Comm’r

1455

Recchio v. Mfrs. & Traders Trust Co.

173

Redmond v. N.J. Historical Soc’y

1519, 1506

Reece v. Island Treasures Art Gallery, Inc.

923, 1035

Reed v. Whitney Museum of Art

1342

Reed Elsevier, Inc. v. Muchnick

963, 1042

Regina v. Hicklin

903

Reichman v. Warehouse One, Inc.

49

Reno v. Am. Civil Liberties Union

1597, 1598, 1599, 1625

Renton v. Playtime Theatres, Inc.

1625

Renz v. Beeman

1462

Reproducta Co. v. Kellmark Corp.

1019, 1052

Republic of Austria v. Altmann

760, 775

Republic of Croatia v. Tr. of Marquess of Northampton 1990 Settlement

658

Republic of Lebanon v. Sotheby’s

658

Republic of Turkey v. Metro. Museum of Art

298, 624, 657

Republic of Turkey v. OKS Partners

628, 658

Revell v. Lidov

1628

Reves v. Wyeth Pharmaceuticals

1010, 1051

Reyher v. Children’s Television Workshop

1049

Reynolds v. Comm’r

1205, 1344

Rhoades v. Comm’r

1344, 1345

Richard A. Stasewich v. Comm’r

1182, 1204

Richard J. Zitz, Inc. v. Pereira

1028, 1053

Richard L. Feigen & Co.

1206

Rimmer v. Comm’r

1345

Ringgold v. Black Entm’t Television, Inc.

1000, 1050

Roach v. Comm’r

1202

Robert A. Hall v. Comm’r

1347

Robert E. Bronson v. Comm’r

1347

Robert H. Jacobs, Inc. v. Westoaks Realtors, Inc.

1119, 1143

Robert L. Sanz v. Comm’r

1347

Robins v. Zwirner

1126, 1142

Robins Island Pres. Fund, Inc. v. Southold Dev. Corp.

264, 298, 1514

Robinson v. Comm’r

1455

Roemer v. Comm’r

1358

Rogath v. Siebenmann

178

Rogath v. Siebman

148

Rogers v. Grimaldi

901

Rogers v. Koons

998, 1000, 1001, 1049, 1050, 1623

Rogghianti v. Comm’r

1202

Romania v. Former King Michael

627, 658

Romm Art Creations Ltd. v. Simcha Int’l, Inc.

1025, 1026, 1052

Ronna Lugosch v. James Avery Craftsman, Inc.

1048

Rose v. Comm’r

1204

Rosen v. Hosting Services, Inc.

1620

Rosen v. Spanierman

291, 292, 293, 294, 295, 301, 302, 567, 568

====== 1713 ======

Rosenblatt v. Christie, Manson & Woods, Ltd.

366

Rosenfeld v. Basquiat

47

Ross v. Leuci

174

Roth v. United States

863, 903

Roth Greeting Cards v. United Card Co.

1049

Rothko, In re

1446, 1462

Royal Bus. Machs., Inc. v. Lorraine Corp.

179

Rozell v. Kaye

368

Ruehlmann v. Comm’r

1347

Runstadler Studios, Inc. v. MCM Ltd. P’ship

948, 1033, 1039

Rupke v. Comm’r

1345

Rusch Factors v. Sheffler

48

Rushton v. Comm’r

1455

Rutgers 1003 Alumni Council v. Rutgers

816, 895

Ryan D., In re

813, 894

S

S. Co. v. Dauben Inc.

1622

Sack v. Lawton

107, 172

Saltzman v. United States

1345

Salzman v. Comm’r

1203

Samara Bros., Inc. v. Wal-Mart Stores

1042

Sammons v. Comm’r

1345

Samuels & Co., In re

173

Sanchez v. Trs. of the Univ. of Pa.

269, 298, 299, 1482, 1514

Sandler v. Comm’r

1268, 1345, 1349, 1353

Sandoval v. New Line Cinema Corp

1000, 1050

Sands & Co. v. Christie’s, Inc.

110, 172

S.A.R.L. Galerie Enrico Navarra v. Marlborough Gallery Inc

9, 46

Sarre v. City of New Orleans

810, 894

Satava v. Lowry

922, 1035

Scarborough Props. Corp., In re

1462

Schatt v. Curtis Mgmt. Group, Inc.

923, 1035

Scher v. Stendhal Gallery

23

Schering Corp. v. Home Ins. Co.

366

Schnee v. Jonas Equities, Inc.

48

Schoeps v. Andrew Lloyd Webber Art Found.

774

Schoeps v. Museum of Modern Art

759, 774

Scholastic, Inc. v. Speirs

1034

Schrock v. Learning Curve Int’l, Inc.

919, 1034

Schwartz v. Cincinnati Museum Ass’n

1480, 1514

Schwartz v. Comm’r

1202

Schwartz v. Planning & Zoning Comm’n

895

Sconyers v. Bowers & Ruddy Galleries, Inc.

365

Scott v. Dixon

1105, 1121

Screen Gems-Columbia Music, Inc. v. Mark–Fi Records, Inc.

1619

Seattle Mideast Awareness Campaign v. King County

797, 892

SEC v. Credit Bancorp, Ltd.

174

See Inc. v. Imago Eyewear Pty, Ltd.

1628

Seeley v. Helvering

1201

Sefick v. Chicago

823, 827, 871, 896, 904

Sefick v. Gardner

827, 829, 896

Sefick v. United States

828, 896

Sefton v. Jew

1628

Sefton v. Webworld, Inc.

1042

Seibert v. United States

657

Seltzer v. Morton

543, 569

Senfeld v. Bank of Nova Scotia Trust Co.

261, 297

Sepenuk v. Marshall

511, 566

Serafini v. Mariani

299

Serra v. U.S. Gen. Servs. Admin.

460, 461, 464, 466, 467, 858, 902, 1088, 1119

Sevier v. Comm’r

1345

Shafrazi Gallery, Inc. v. Christie’s Inc.

106, 349, 368, 538, 568

Shaheen v. Hahn

291, 301

Shalford v. Shelley’s Jewelry, Inc.

331, 366

Shaw Family Archives Ltd. v. CMG Worldwide, Inc.

888, 908

Shein v. Comm’r

1344

Sher v. Stendhal Gallery, Inc.

47

Sherr v. Universal Match Corp.

961, 1041

Sherry Martin Photography v. Walt Disney Internet Grp.

1096, 1120

Sherwood v. Walker

176

Shiamili v. Real Estate Group of New York, Inc.

1624

Shields v. Zuccarini

1623

Shine v. Childs

1028, 1053

SHL Imaging, Inc. v. Artisan House, Inc.

956, 1040

Shoptalk, Ltd. v. Concorde-New Horizons Corp.

1037, 1042

Shuman v. United States

447

Shuttie v. Festa Rest., Inc.

49

Sid & Marty Krofft Television Prods., Inc. v. McDonald’s Corp.

1048, 1049

Sidney Janis Ltd. v. de Kooning

48

Siegel v. Nat’l Periodical Publ’ns, Inc.

1040

Silberman v. Georges

813, 880

Silberman v. Innovation Luggage, Inc.

1091, 1120

Silver v. Sloop Silver Cloud

174

Silvette v. Art Comm’n of Virginia

466

====== 1714 ======

Simeonov v. Tiegs

882, 907

Simmons Mach. Co. v. M&M Brokerage, Inc.

171

Simon v. Birraporetti’s Restaurants

918, 1034

Simon v. Comm’r

1200, 1207

Simons v. Horowitz

1138, 1143

Simon-Whelan v. Andy Warhol Found. for the Visual Arts

551, 552, 569, 570

Singer v. Citibank, N.A.

995, 1049

Sipple v. Chronicle Publ’g Co.

907

Skala v. Comm’r

1344

Skripak v. Comm’r

1345, 1346

Sloan v. Comm’r

1202

Smith v. Comm’r

1347

Smith v. Goguen

897

Smith v. S. Jersey Vinyl, Inc.

1037

Smith v. Taylor

171

Smith v. Ullman

370

Snyder v. Comm’r

1201

Societe Civile Succession Richard Guino v. Beseder, Inc.

857, 901, 902

Soc’y of Cal. Pioneers v. Baker

274, 299

Solomon v. Cutler

275, 300

Solomon v. Spielberg

300

Solomon R. Guggenheim Found. v. Lubell

128, 175, 176, 259, 260, 263, 264, 265, 271, 275, 277, 278, 297, 298, 624, 657

Soma Med. Int’l v. Standard Chartered Bank

1628

Sonnabend Gallery, Inc. v. Halley

16, 47

Sons of Confederate Veterans, Inc. v. Comm’r of the Va. Dep’t of Motor Vehicles

895

Sony Computer Entm’t, Inc. v. Connectix Corp.

1622

Sony Corp. of Am. v. Universal City Studios, Inc.

1037

SoRelle v. Comm’r

1458, 1460

S.O.S., Inc. v. Payday, Inc.

1039

Sotheby’s, Inc. v. Minor

339, 367

Sotheby’s, Inc. v. Shene

272, 299, 366

Southeast Booksellers Ass’n v. McMaster

1626

Southwest Museum v. Farquhar

1509, 1519

S.P. Barr v. Comm’r

1181, 1204

Spanierman Gallery, Profit Sharing Plan v. Merritt

175

Spence v. Washington

897, 899

Spink & Son, Ltd. v. Gen. Atl. Corp.

172

Splawn v. California

904

Sportsmans Warehouse, Inc. v. Steven Fair

964, 1042

Springfield Library & Museum Ass’n, Inc. v. Knoedler Archivum, Inc.

281, 300, 1482, 1514

SPTC, Inc. v. Juliana

1590, 1623

St. Joseph’s Chapel, Inc. v. Mark LaSalle Fine Art

172

Stanley P. De Lisser, Debtor, In re

1250, 1364

Stanley v. Comm’r

1178, 1179, 1203

Stanley v. Georgia

869, 904, 1602, 1627

Starker v. United States

1189, 1205

State v. Chepilko

810, 894

State v. Janssen

838, 898

State v. Robbins

1626

State v. Stevenson

903, 904

State v. Wright Hepburn Webster Gallery, Ltd.

300

State of Washington v. Leppalvoto

1513

Steele v. Comm’r

1203

Steiner v. Jarrett

169

Stella v. Mazoh

1078, 1117

Stella Waitzkin v. Comm’r

1182, 1204, 1448, 1462

Stellan Holm, Inc. v. Malmberg Int’l Art

174

Stephano v. News Group Publ’ns, Inc.

886, 887, 906, 907

Sternberger’s Estate v. Comm’r

1359

Stevens Estate v. Comm’r

1351, 1359

Stewart v. Severance

370

Stewart v. Vista Point Verlang & Ringier Publ’g

1628

Stolow v. Greg Manning Auctions, Inc.

361, 370

Stone v. United States

1325, 1351, 1358, 1359

Stone v. Williams

1044

Stone Trust Agreement v. United States

1351, 1358, 1359

Stoner v. eBay, Inc.

1611, 1630

Strasser v. Comm’r

1349

Stratton v. Royal Bank of Canada

299

Strauss v. Hearst Corp.

466

Stromberg v. California

897

Struna v. Wolf

521, 567

Succession of Gladys Rhodes Groves v. Neal Auction Co., Inc.

364

Sunseri v. RKO-Stanley Warner Theatres, Inc.

171

Sunset Lamp Corp. v. Alsy Corp.

1052

Suntrust Bank v. Houghton Mifflin Co.

1005, 1050

Sveaas v. Christie’s, Inc.

330, 332, 366

Swain v. 383 W. Broadway Corp.

39, 40, 49

Sweeney v. Herman Mgmt., Inc.

173

Sweet Music, Inc. v. Melrose Music Corp.

1039

Sylvester v. Bernstein

368

Sylvester v. Comm’r

1344

Sylvestre v. Oswald

1041

====== 1715 ======

Sylvestri v. Warner & Swasey Co.

169

Szabo v. Errisson

1041

T

Taborsky v. Bolen Gallery, Inc.

175

Taborsky v. Maroney

127, 175

Tabra, Inc. v. Treasures de Paradise Designs, Inc.

964, 1042

Tarolli Lumber Co. v. Andreassi

173

Tasende v. Janis

112, 173

Tatt v. Comm’r

1201

Taubman Co. v. Webfeats

1623

Taylor Bldg. Corp. of Am. v. Benfield

1623

Teter v. Glass Onion, Inc.

1093, 1120, 1567, 1613, 1614, 1617, 1627

Texas v. Johnson

833, 835, 895, 897, 898

Third Degree Films, Inc. v. Doe

1620

Thomas B. Drummond v. Comm’r

1201, 1349

Thomas G. Murphy v. Comm’r

1346

Thomas J. Baker v. Comm’r

1347

Thome v. Alexander & Louisa Calder Found.

548, 569

Thomson v. Christie Manson & Woods Ltd.

348, 368

Thomson v. Larson

945, 1039

Tiffany Design, Inc. v. Reno-Tahoe Specialty, Inc.

1613

Tiffany Prods., Inc. v. Dewing

1036

Tinker v. Des Moines Indep. Cmty. Sch. Dist.

897

Tipp-It, Inc. v. Conboy

867, 897

Titan Sports, Inc. v. Comics World, Inc.

880, 906

Tobey v. Comm’r

1460

Toledo Museum of Art v. Ullin

774, 755, 1481, 1514

Tompkins Graphics, Inc. v. Zipatone, Inc.

1033

Tony Shafrazi Gallery, Inc. v. Christie’s, Inc.

171, 568

Tovar v. Indiana

497, 563

Towler v. Sayles

1048

Toyota Motor Sales, U.S.A., Inc. v. Tabari

1592, 1623

Toys “R” Us, Inc. v. Step Two

1628

Travis v. Sotheby Parke Bernet, Inc.

517, 566

Trebert v. City of New Orleans

809, 894

Troll Co. A/S v. Uneeda Doll Co. Ltd.

988, 1047

Trust Co. v. Ross

1461

Trs. of Everhart Museum v. Commonwealth

1517

T.T. Exclusive Cars, Inc. v. Christie’s

367

Tunick v. Kornfeld

89, 90

Twentieth-Century Music Corp. v. Aiken

1037

Twin Peaks Prods., Inc. v. Publications Int’l

1580, 1619

Ty, Inc. v. Baby Me, Inc.

1628

Tyler v. Comm’r

1201, 1204

U

UMG Recordings, Inc. v. Shelter Capital Partners, LLC

1619, 1620

Underhill Coal Mining Co. v. Hixon

174

Underwood v. Globe Indem. Co.

177

Underwriters as Subrogee of Segal v. Ross

121

United Food & Commercial Workers Union v. Southwest Ohio Reg’l Transit Auth.

816, 895

United States v. 12 200-Ft. Reels of Super 8MM. Film

869, 903, 904

United States v. A Roman Marble Torso of Artemis

653, 660

United States v. Am. Library Ass’n

1627

United States v. Amiel

300, 434, 446

United States v. An Antique Platter of Gold

631, 637, 659

United States v. An Original Manuscript Dated Nov. 19, 1781 Bearing Signature of Junipero Serra

660

United States v. Austin

301, 434, 445, 446

United States v. Battista

903

United States v. Butler

1624

United States v. Bynum

1624

United States v. Carroll

1627

United States v. Cartwright

1256, 1347, 1418

United States v. Cary

835, 898

United States v. Center Art Galleries-Hawaii

283, 300

United States v. Charbonneau

1625

United States v. Crawford Tech. Servs.

128, 176, 298

United States v. Davis

661, 1483, 1514

United States v. Dean

1351

United States v. Eichman

837, 898

United States v. Eighteenth Century Peruvian Oil on Canvas Painting of the “Doble Trinidad,”

646, 661

United States v. Fireman’s Fund Ins. Co.

267, 298

United States v. Forrester

1625

United States v. Haggerty

898

====== 1716 ======

United States v. Hollinshead

629, 658, 659

United States v. Kilbride

1602, 1626

United States v. Little

1602, 1626

United States v. Long Cove Seafood, Inc.

637, 659

United States v. Mardirosian

639, 659

United States v. McClain

637, 658, 659, 1515

United States v. Mett

300

United States v. Miller

897

United States v. Mitchell

466

United States v. O’Brien

802, 834, 897

United States v. O’Higgins

1486, 1515

United States v. Orito

903

United States v. Painting Known As “Hannibal,”

644, 661

United States v. Perrine

1625

United States v. Portrait of Wally

772, 773

United States v. Pre-Columbian Artifacts & Republic of Guatemala

630, 659

United States v. Pritchard

1487, 1516

United States v. Reidel

904

United States v. Schaefer

445

United States v. Schales

1602, 1626

United States v. Schultz

635, 659, 1515

United States v. Sharyl Davis

645

United States v. Stevens

868, 904

United States v. Thomas

1601, 1626, 1629

United States v. Top Sky

1515

United States v. Turley

659

United States v. United Foods, Inc.

895

United States v. Wiseman

446

Universal C.I.T. Credit Corp. v. State Farm Mut. Auto. Ins. Co.

369

Universal City Studios, Inc. v. Corley

1585, 1622

Universal Furniture Int’l Inc. v. Collezione Europa USA, Inc.

917, 980, 1034, 1045

Uptown Gallery, Inc. v. Marjorie Weston Doniger

131, 132, 176

Utah Lighthouse Ministry v. Found. for Apologetic Info. & Research

1592, 1623

V

Valley Media, Inc., In re

180

Van Damme v. Gelber

114, 173

Van Ingin v. Duffin

368

Van Rijn v. Wildenstein

129, 176

Vanderhook v. Comm’r

1344

Vane v. Fair, Inc.

466, 930, 1036

Vargas v. Esquire, Inc.

1117

Vazquez v. Ctr. Art Gallery

448

Velcro Industries B. V. and Velcro USA Inc. v. allinhosting.com/Andres Chavez

1622

Velez v. VV Publ’g Corp.

879, 906

Verlinden B.V. v. Central Bank of Nigeria

775

VGM Fin. Servs. v. Singh

1628

Viacom Int’l, Inc. v. YouTube, Inc.

1578, 1619, 1620

Vickery Design, Inc. v. Aspen Bay Co.

1033

Vineberg v. Bissonnette

270, 299

Va. Pharmacy Bd. v. Va. Citizens Consumer Council

894

Vitale v. Marlborough Gallery

179, 569

Voitier v. Antique Art Gallery

368

Voltage Pictures, LLC v. Doe

1582, 1615, 1620

Vom Lehn v. Astor Art Galleries, Ltd.

112, 149, 150, 173, 178

von Kaulbach v. Keoseian

1353

Von Saher v. Norton Simon Museum of Art at Pasadena

275, 299, 769, 770, 776

W

Wagemaker, In re

1456

Walker v. Forbes, Inc.

1020, 1052

Walt Disney Prods. v. Basmajian

366, 447

Walthal v. Rusk

1043

Waranch v. Comm’r

1352

Warhol Estate, In re

1456

Warner Bros. Entm’t, Inc., v. A.V.E.L.A., Inc.

928, 1035

Warner Bros., Inc. v. Am. Broad. Cos.

1623

Watkins v. Comm’r

1205

Watson’s Carpet & Floor Coverings, Inc. v. McCormick

50

Weber v. Peck

90, 169

Wehausen v. Comm’r

1344

Weil v. Murray

113, 173

Weinstein & Co. v. Am. Online

1624

Weissmann v. Freeman

1039

Weisz v. Parke-Bernet Galleries, Inc.

97, 98, 102, 170, 346, 368

Weller v. Am. Broad. Co.

498, 499, 564

Welliver v. Fed. Express Corp.

48

Werbungs und Commerz Union Austalt v. Le Shufy

1038

Wertheimer v. Cirker’s Hayes Storage Warehouse

266, 267, 272, 298

Weschler & Son, Inc. v. Klank

348, 368

Wesselmann v. Int’l Images, Inc.

22, 23, 47, 447, 448

Westfield v. Fed. Republic of Germany

769, 776

Westphal v. Comm’r

1202

Westside Ctr. Assocs. v. Safeway Stores Inc.

23, 50

====== 1717 ======

W.G. Farrier v. Comm’r

1460

WGN Cont’l Broad. Co. v. United Video, Inc.

1077, 1117

Whimsicality Inc. v. Battat

1044

Whimsicality, Inc. v. Rubie’s Costume Co.

965, 1042

Whipple v. Comm’r

1201

Whistler v. Eden

1072

White v. City of Sparks

812, 894

White v. Samsung Elecs. Am. Inc.

884, 907

White Farm Equip. Co., In re

49

White River Amusement Pub, Inc. v. Town of Hartford

893

White-Motor Corp. v. Bronx-Westchester White Trucks, Inc.

173

White-Smith Music Publ’g Co. v. Apollo Co.

1037

Wichner v. Fortunoff

42, 43, 49

Wilbur Kenneth Griesmer v. Comm’r

1183, 1204

Wildenstein & Co. v. Wallis

152, 153, 179, 369

Wildlife Express Corp. v. Carol Wright Sales, Inc.

1049

Wildlife Internationale, Inc. v. Clements

436, 447

William A. Meier Glass Co. v. Anchor Hocking Glass Corp.

1035

William E. Straw v. Comm’r

1347

William James Courville v. Comm’r

1204

Williams v. Comm’r

1344

Williams v. Crichton

1048

Wilson v. Block

1515

Wilson v. Comm’r

1203

Wilson v. Hammer Holdings, Inc.

281, 282, 290, 293, 301

Wilson v. Johnson

796, 892

Winfield Collection, Ltd., v. McCauley

1628

Winn v. Edna Hibel Corp.

438, 447

Winokur v. Comm’r

1345, 1351, 1353

Winter v. DC Comics

890, 897, 908

Wisconsin v. Stevenson

867

Wodehouse v. Comm’r

1460

Wojnarowicz v. American Family Association

1084, 1118

Wolff v. Smith

450, 466

Wolk v. Kodak Imaging Network, Inc.

1579, 1615, 1616, 1619, 1620

Wood v. Comm’r

1201

Wood v. Moore

892

Woods v. Bourne Co.

1304, 1037, 1039

Woods v. Universal City Studios

998, 1049

Wool v. Ayres

39, 49

World Wrestling Fed’n Entm’t, Inc. v. Big Dog Holdings, Inc.

846, 900

World-Wide Volkswagen Corp. v. Woodson

1628

Wrightsman v. United States

1172, 1173, 1174, 1176, 1177, 1179, 1188, 1201, 1203, 1204

X

Xoom, Inc. v. Imageline, Inc.

1615

Y

Yahoo!, Inc. v. La Ligue Contre le Racisme et L’Antisémitisme

1629, 1630

Yale Univ. Press v. Row, Peterson & Co.

1037

Yankee Candle Co. v. Bridgewater Candle Co., LLC

997, 1049

Yankee Candle Co. v. New England Candle Co.

1053

Yarnall v. McNally

509

Yasin v. Q-Boro Holdings, LLC

882, 907

Yeager Estate v. Comm’r

1201

York v. Tropic Air, Ltd.

1628

Yorty v. Chandler

823, 896

Young & Cooper, Inc. v. Vestring

169

Yurman Design, Inc. v. Chaindom Enters., Inc.

1042

Yurman Design, Inc. v. PAJ, Inc.

1034

Z

Zacchini v. Scripps-Howard Broad. Co.

906

Zakaria v. Safani

367

Zaleski v. Clark

466

Zarins v. Comm’r

1202

Zauderer v. Office of Disciplinary Counsel of Supreme Court of Ohio

895

Zeran v. Am. Online

1594, 1611, 1624, 1630

Zidar v. Comm’r

1183, 1202, 1204

Zippo Mfg. Co. v. Zippo Dot Com, Inc.

1607, 1628

Zoellner v. Christie’s

346, 368, 540, 541, 568

Zurich Am. Ins. Co. v. Felipe Grimberg Fine Art

142, 144, 177

====== 1718 ======

STATUTES

United States Code (U.S.C.)

title 5

§ 702

466

title 15

§ 1

570

§ 2

46, 570

§ 45

284

§ 45(a)

179, 446

§ 53(b)

446

§ 1051–52

899

§ 1115–27

899

§ 1117(a)

901

§ 1117(c)

901

§ 1117(d)

1623

§ 1125

1623

§ 1125(a)

46, 1025

§ 1125(a)(1)

1123

§ 1125(a)(1)(A)

901

§ 1125(a)(1)(B)

566

§ 1125(c)

900, 901, 1623

§ 1125(c)(1)

901

§ 1125(c)(3)

901

§ 1125(c)(2)(A)

901

§ 1125(c)(2)(C)

901

§ 1125(d)

1623

§ 1125(d)(1)(A)(ii)(I)

1623

§ 1125(d)(1)(A)(ii)(II)

1623

§ 1125(d)(1)(B)(i)

1623

§ 1601 et seq.

179

§ 1611

179

§ 1640

179

§ 1681 et seq.

1628

§ 2301 et seq.

179

§ 2302

179

§ 2302(e)

179

§ 2303(a)

179

§ 2303(a)(1)

179

§ 2303(a)(3)

179

§ 2303(b)

179

§ 2304

179

§ 2310(c)(2)

179

§ 2311

179

§ 2312(c)

179

§ 6501 et seq.

1628

title 16

§ 470bb(1)

1515

§ 470ee

1515

title 17

§ 10

1041

§ 19

1041

§ 21

1041

§ 24

1043

§ 26

1040

§ 27

1033, 1037

§ 28

1033, 1458, 1516

§ 30

1027

§ 101

466, 1036, 1037, 1038, 1039, 1041, 1042, 1044, 1053, 1117, 1119, 1120, 1121, 1123, 1147

§ 102(a)

1034, 1044

§ 102(b)

1033, 1036, 1049

§ 103(b)

1037, 1041

§ 104(c)

1035

§ 104A

1046, 1047

§ 104A(a)(1)(B)

1047

§ 104A(b)

1047

====== 1719 ======

§ 104A(c)

1047

§ 104A(d)

1047

§ 104A(d)(2)

1047

§ 104A(d)(2)(A)(i)

1047

§ 104A(e)

1047

§ 104A(e)(1)(B)

1047

§ 104A(e)(2)(A)

1047

§ 104A(e)(2)(B)

1047

§ 104A(h)(3)

1047

§ 104A(h)(4)(A)

1047

§ 104A(h)(4)(B)

1047

§ 104A(h)(6)

1047

§ 104A(h)(6)(C)(i)

988

§ 106

1123, 1036, 1048

§ 106(1)

1036

§ 106(2)

1037

§ 106(3)

1037

§ 106(4)

1036

§ 106(5)

1037, 1617

§ 106–07

1612

§ 106A

466, 1117, 1119

§ 106A(a)(3)(B)

1121, 1123

§ 106A(b)

1121, 1122

§ 106A(c)

1123

§ 106A(c)(2)

1121, 1122

§ 106A(c)(3)

1120

§ 106A(d)(1)

1122

§ 106A(d)(2)

1122

§ 106A(d)(3)

1122

§ 106A(e)

1122

§ 106A(e)(1)

1122, 1123

§ 106A(e)(2)

1121

§ 107

466, 1050, 1117, 1516

§ 108(i)

1037

§ 109(a)

1037

§ 109(c)

1037, 1516

§ 113

466, 1117

§ 113(c)

1037

§ 113(d)

1120, 1122

§ 115(a)(2)

1123

§ 120(a)

1053

§ 120(b)

1053

§ 201(d)(2)

1038

§ 202

46, 1033

§ 203

1043, 1460, 1123

§ 203(a)

1024, 1027, 1040, 1043, 1444, 1460

§ 203(a)(3)

1460

§ 204

46, 1458

§ 204(a)

1033, 1038, 1516

§ 205

1050

§ 205(a)

1043

§ 205(c)

1043

§ 205(c)(2)

1043

§ 205(d)

1043

§ 205(e)

1043

§ 301

466, 1117, 1516

§ 301(f)

1122

§ 302

1036, 1460

§ 302(a)

1036, 1039

§ 302(b)

1039, 1040

§ 302(c)

1023, 1024

§ 303

1036, 1053

§ 304

1036, 1460

§ 304(a)

927, 1036, 1043

§ 304(a)(2)

1043

§ 304(a)(2)(A)

1043

§ 304(b)

1043

§ 304(c)

1043

§ 304(c)(3)

1460

§ 401(a)

1041

§ 401(b)

1041

§ 401(c)

1041

§ 401(d)

1041

§ 405(a)(1)

1035, 1041

§ 405(a)(2)

1035, 1041, 1042

§ 405(a)(3)

1041

§ 406(a)

1042

§ 406(c)

1042

§ 407

1043

§ 408

1043

§ 408(a)

1042, 1044

§ 408(a)–(b)

1042

§ 408(b)

1050

§ 408(c)(1)

1042

§ 410(a)

1042

§ 410(b)

1042

§ 410 (c)

1042, 1048

§ 410(d)

1050

§ 411

466, 1117

§ 411(a)

1041, 1042, 1122

§ 411(c)(1)–(2)

1042

§ 412

466, 1117, 1122

§ 412(2)

1052

§ 501

466, 1117

§ 501(a)

1048, 1122

§ 501(b)

1038

§ 502(a)

1052

§ 503

1052

§ 504

1052

§ 504(a)(2)

1619

§ 504(b)

1052

§ 504(c)

1052

§ 504(c)(1)

1619

§ 504(c)(2)

1041, 1619

§ 505

1052

§ 506

466, 1117, 1122

§ 506(a)

1052

§ 507(a)

1043

§ 507(b)

1043

§ 512(A)

1620

====== 1720 ======

§ 512(a)–(f)

1618

§ 512(c)

1618, 1619, 1620

§ 512(c)(1)(A)

1619

§ 512(c)(1)(B)

1619

§ 512(c)(1)(C)

1619

§ 512(c)(3)

1624

§ 512(c)(3)(A)

1619

§ 512(d)

1621

§ 512(h)

1620

§ 512 (i)

1620

§ 512(k)(1)(A)

1618

§ 512(k)(1)(B)

1620

§ 708(a)

1042, 1050

§ 1201(a)

1618

§ 1201(a)(2)

1622

§ 1201(a)(3)(A)

1618

§ 1201(b)

1618

§ 1201(d)

1618

§ 1201(e)

1618

§ 1201(f)

1618

§ 1201(g)

1618

§ 1202(a)

1616

§ 1202(a), (b)

1618

§ 1202(c)

1616

§ 1203

1618

§ 1203(a)

1622

§ 1204

1618

§ 1125(a)

1673

title 18

§ 48

868

§ 542

632, 661

§ 545

632, 634

§ 668

1486, 1515

§ 668(a)

1515

§ 668(a)(1)(D)

1516

§ 668(a)(2)

1515

§ 668(b)

1515

§ 700

897

§ 701

899

§ 704

899

§ 705

899

§ 706

899

§ 707

899

§ 711

899

§ 712

899

§ 713(a)

899

§ 713(b)

899

§ 715

899

§ 981

646

§ 983(i)

660

§ 983(d)

646, 660

§ 983(d)(1)

661

§ 1461

903

§ 1462

1626

§ 1465

1626

§ 1961 et seq.

658

§ 2314

633, 657, 772, 1514, 1515

§ 2314–15

658

§ 2315

657, 659, 1514

§ 2251

1627

§ 2552B

1626

§ 2319

1052

§ 3294

1515

title 19

§ 1202

657

§ 1595a

645, 646, 1483

§ 1595a(c)

633, 634, 1483

§ 1595a(c)(1)(A)

661, 1514

§ 2091–95

656, 1515

§ 2601 et seq.

662

§ 2601–13

654, 656

§ 2604

662

§ 2606

662

§ 2607

656, 660, 661

§ 2609(a)

660

§ 2609(c)(1)

661

§ 2901(a)(1)

1047

§ 2901(a)(2)

1047

§ 2901(a)(3)

1047

title 20

§ 954(d)

905

§ 954(d)(1)

905

§ 971–77

1517

title 22

§ 263a

296

§ 401(a)

772

§ 2459

181, 1517

§ 2459(a)

766

title 25

§ 3001–13

178, 1515

title 26

§ 6050L

1518

title 28

§ 1330(a)

775

§ 1346(a)(2)

466

§ 1498(b)

466, 1022

§ 1602

775

§ 1604

775

§ 1605

775

§ 1605(a)

776

§ 1605(a)(3)

775

====== 1721 ======

§ 1605A

775

§ 1606

775

title 31

§ 330(c)

1348

title 41

§ 601–13

466

title 42

§ 1983

1052

§ 1996

1515

title 47

§ 223

1625

§ 223(a)

1625

§ 223(d)

1625

§ 230(b)(1)

1624

§ 230(b)(2)

1624

§ 230(c)(1)

1623

§ 230(c)(2)

1624

§ 230(d)(3)

1624

§ 230(e)

1624

§ 230(f)(2)

1623

§ 230(f)(3)

1623

§ 941

1626

Statutes by Name

Act of December 1, 1990

1122

Administrative Procedure Act

461, 466

American Indian Religious Freedom Act of 1978

1485

Anticybersquatting Consumer Protection Act

1587, 1588, 1591, 1608, 1623

Archaeological Resources Protection Act of 1979

1485

Architectural Works Copyright Protection Act of 1990

1027, 1028

Arts and Artifacts Indemnity Act

1497

Auctions (Bidding Agreements) Act

361, 370

Berlin Restitution Law

art. 4

364

Berne Convention Implementation Act of 1988

921, 959, 1041, 1045, 1046, 1066, 1067

§ 7(a)(4)

1041

§ 13(b)

1041, 1042, 1043

California Art Preservation Act

1078, 1079

California Cultural and Artistic Creations Preservation Act of 1982

1079

California Resale Royalties Act

48, 336, 1125, 1135, 1137, 1138, 1148

Child Online Protection Act

1599

Child Pornography Prevention Act

1603

Children’s Internet Protection Act

1627

Children’s Online Privacy Protection Act

1628

Civil Asset Forfeiture Reform Act

641, 645, 660

Civil Rights Act of 1964

828

Civil Rights Act of 1991

763

Communications Decency Act

1593, 1597, 1610

§ 230

1593, 1594, 1595

§ 230(c)(1)

1593, 1623

Comstock Act

866

Contract Disputes Act

466

Convention on Cultural Property Implementation Act

620

Copyright Act of 1831

932

Copyright Act of 1870

974

Copyright Act of 1909

451, 910, 925, 928, 940, 957, 961, 974, 1137, 1138, 1460

§ 7

1037

§ 23

1460

§ 26

928

Copyright Act of 1976

451, 860, 910, 930, 932, 933, 939, 941, 947, 948, 951, 953, 959, 960, 961, 963, 967, 970, 973, 987, 993, 999, 1003, 1019, 1020, 1022, 1023, 1025, 1027, 1028, 1030, 1075, 1078, 1086, 1088, 1095, 11017, 1108, 1138, 1139, 1143, 1315, 1316, 1317, 1357, 1438, 1440, 1487, 1516

§ 101

974

§ 102

974

§ 103(b)

960

§ 104(c)

921

§ 104A

987, 989, 990, 991, 992

§ 106

1563

§ 106A

1563

§ 201(c)

1569, 1570

§ 201(d)(1)

1357

§ 202

1575, 1315

§ 204(a)

1357, 941, 942

§ 302

1032

§ 303

1032

§ 412(2)

1023

§ 502

1019

§ 503

1020

§ 504

1020

§ 504(b)

1021

§ 504(c)

1022

§ 505

1025

§ 506

1025

§ 507

970

Copyright Term Extension Act of 1998

909, 931, 1036, 1460

Crude Oil Windfall Profit Tax Act of 1980

§ 401

1267

====== 1722 ======

Cultural Property Implementation Act

614, 618, 638, 647

Department of the Interior and Related Agencies Appropriations Act of 1990

§ 304

875

§ 304(a)

875

Department of the Interior and Related Agencies Appropriations Act of 1991

875

Digital Millennium Copyright Act of 1998

993, 1563, 1573, 1576, 1618, 1624

District of Columbia Business Corporation Act

800

District of Columbia Consumer Protection Procedures Act

348

Donnelly Act

153

Door-to-Door Sales Protection Act

149, 150, 178

Economic Growth and Tax Relief Reconciliation Act of 2001

1227, 1267, 1303, 1441, 1445, 1457

§ 103

1204, 1350

§ 521(a)

1461

§ 521(d)

1461

Economic Recovery Tax Act of 1981

1191, 1301, 1302, 1357, 1458, 1191, 1301, 1302, 1357

§ 423

1458

Electronic Communications Privacy Act of 1986

1595

Electronic Signatures in Global and National Commerce Act

1628

Fair Credit Reporting Act

1628

Farr Act

439, 440, 443

Federal Buildings Cooperative Use Act

794

Federal Tort Claims Act

1480

Federal Trade Commission Act

§ 5

284

§ 5(a)

431, 433

§ 13(b)

433

Federal Trademark Dilution Act of 1995

791, 851

Flag Protection Act of 1989

836, 837, 898

Foreign Sovereign Immunities Act

760, 774

Gramm-Leach-Bliley Financial Modernization Act of 1999

1628

Holocaust Victims Redress Act of 1998

758

Home Solicitation Sales Act

149, 178

Immunity from Seizure Act

161, 162

Importation of Pre-Columbian Monumental or Architectural Sculpture or Murals Act

656, 1515

IRS Restructuring and Reform Act of 1998

1265, 1266, 1348, 1442

Jobs and Growth Tax Relief Reconciliation Act of 2003

1178, 1127, 1265, 1348, 1356, 1442

Knockout Act

361

Lanham Act

843

43(a)

844, 851, 856, 857, 858, 837, 513, 1025, 1076, 1114, 1123, 1573

Magnuson-Moss Warranty Act

150

Massachusetts Art Preservation Act

1094

Massachusetts Consumer Protection Act

628

Military Restitution Law No. 59

art. 5

364

National Foundation on the Arts and Humanities Act

874

National Stolen Property Act

622, 628, 646, 658, 659, 745, 1483, 1484

Native American Graves Protection and Repatriation Act

178, 1467

Nazi War Crimes Disclosure Act

774

New York Artists Authorship Rights Act

1085, 1086, 1087

14.03(3)(b)

1085

New York Artists’ Authorship Rights

1109, 1116

Omnibus Budget Reconciliation Act of 1986

1259

Omnibus Crime Act of 1994

1486

Omnibus Trade and Competitiveness Act of 1988

985

Racketeer Influenced and Corrupt Organizations Act

139, 434, 628

1962(c)

434, 436

Rail Passenger Service Act

800

Reform Act of 1969

§ 201(a)(1)

1350

Revenue Act of 1964

1278

Revenue Act of 1978

1267, 1321

Revenue Reconciliation Act of 1989

1260, 1348, 1457

§ 7721(c)

1348, 1457

Revenue Reconciliation Act of 1990

1275, 1323, 1324, 1348

Revenue Reconciliation Act of 1993

1240, 1276, 1348, 1350

§ 13171(a)

1350

Sherman Antitrust Act

152, 153, 438, 551, 553

§ 1

551, 553

§ 2

553

Sonny Bono Copyright Term Extension Act of 1998

931, 1460

Statute of Anne (England) 1612, 1075

Tariff Act

620

Tax Equity and Fiscal Responsibility Act of 1982

1186

====== 1723 ======

Tax Extension Act of 1991

1275

Tax Reform Act of 1969

1287, 1302, 1303, 1350, 1352, 1409, 1424, 1172, 1174, 1227

Tax Reform Act of 1976

1242, 1267, 1320, 1338, 1339

Tax Reform Act of 1984

1190, 1233, 1259, 1260, 1262, 1273, 1323, 1350, 1423, 1510

§ 155

1349, 1520

§ 155(a)(2)

1343

§ 155(b)

1348

§ 156

1348

Tax Reform Act of 1986

1348, 1349, 1350, 1437, 1447, 1462, 1190, 1192, 1249, 1259, 1269, 1273, 1275

Taxpayer Relief Act of 1997

1178, 1192, 1265, 1266, 1277, 1289, 1295, 1321, 1348, 1353, 1355, 1426, 1442, 1445, 1461, 1462

§ 408(m)

1348

§ 503

1461

§ 503(d)(2)

1461

Technical and Miscellaneous Revenue Act of 1988

1249, 1260, 1289, 1350, 1447

Technical Corrections Act of 1982

1312, 1358

Trading with the Enemy Act

804

Truth-in-Lending Act

151

Tucker Act

461, 466

Uniform Computer Information Transactions Act

1628

Uruguay Round Agreements Act

985

U.S. Holocaust Assets Commission Act of 1998

774

Visual Artists Rights Act of 1987

1133, 1142

Visual Artists Rights Act of 1988

1134, 1142

Visual Artists Rights Act of 1990

467, 860, 902, 938, 1078, 1116, 1117, 1134, 1142, 1147

§ 608

1340

Public Laws

91-172

1350

96-223

1349

97-34

1458

98-369

1520

99-514

1462

100-418

1047

100-568

1041

100-647

1350

101-121

905

101-239

1348, 1457

101-508

1358

101-512

905

101-650

466, 1053, 1116, 1117, 1122, 1142

102-307

1043

103-66

1350

103-465

1046

105-34

1353, 1461

105-158

773

105-186

774

105-206

1461

105-298

1036, 1460

105-304

1618

106-102

1628

106-185

660

106-229

1628

107-16

1349, 1460, 1461

State Codes

Alabama

Ala. Code

§ 13A-9-10

178

§ 13A-12-190

902

§ 13A-12-195

902

§ 13A-12-200.1

902

§ 13A-12-200.5

904

§ 41-9-45(4)

902

Alaska

Alaska Stat.

§ 11.46.530

178

§ 44.27.050(4)

902

§ 45.65.200

48

Arizona

Ariz. Rev. Stat. Ann.

§ 13-2004

178

§ 13-3501(1)(b)

902

§ 13-3507(c)(1)

902

§ 13-3553(A)(2)

904

§ 41-982(B)(4)

902

§ 44-351 to -356

1519

§ 44-1231.01

178

§ 44-1772

48

§ 44-1775

49

Arkansas

Ark. Code Ann.

§ 4-73-207

48

§ 4-73-301 et seq.

447

§ 5-37-213

178

§ 5-68-302(4)(C)

902

§ 6-21-107

1627

§ 13-2-104

1627

California

Cal. Bus. & Prof. Code Ann.

§ 14320

899

====== 1724 ======

Cal. Civ. Code

§ 982(c)

1516

§ 982(e)

1516

§ 986

48, 367, 1037, 1143, 1148, 1037

§ 986(a)

1143

§ 986(a)(1)

1143

§ 986(a)(3)

1143

§ 986(a)(7)

1143

§ 986(b)

1143

§ 986(b)(1)

1143

§ 986(b)(3)

1143

§ 986(c)(1)

1143

§ 986(c)(2)

1143

§ 987

1117, 1121

§ 987(c)

1117

§ 987(d)

1117

§ 987(f)

1117

§ 989

1117

§ 989(d)

1117

§ 1624

47

§ 1738.5

49

§ 1738.6

48

§ 1738.7

48

§ 1738.8

48, 49

§ 1740 et seq.

447

§ 1740(j)

447

§ 1742(b)

447

§ 1742(c)

447

§ 1742(e)

447

§ 1744

447

§ 1744.7

176

§ 1745(a)

447

§ 1791.1 et seq.

171

§ 1899 to 1899.11

1519

§ 2363

364

§ 3344.1

906, 908

Cal. Civ. Proc. Code

§ 338(c)

299

§ 338.3

657

§ 354.3

776

Cal. Gov. Code

§ 61601.1

899

Cal. Penal Code

§ 288.2(a)

1626

§ 288.2(b)

1626

§ 313(a)

902

§ 313(a)(2)

902

§ 536

176, 178

§ 594

899

§ 594.1

899

Cal. Prob. Code

§§ 16,045–54

1355, 1459

Colorado

Colo. Rev. Stat.

§ 6-15-102

48

§ 12-44.5-101 to -108

178

§ 13-80-101(h)

1514

§ 13-80-108(7)

1514

§ 18-5-110

178

§ 18-7-101(2)(c)

902

§ 23-9-107

902

§ 30-15-401

899

§ 38-14-101 to -112

1519

Connecticut

Conn. Gen. Stat. Ann.

§ 10-370

902

§ 12-376c

1461

§ 29-179f

899

§ 42-1161

48, 49

§ 42-116s(2)

1118

§ 42-116t(a)

1118

§ 42-116t(d)(2)

1118

§ 42-116t(e)

1118

§ 53a-140

178

§ 53a-141

178

§ 53a-193(1)

902

§ 53a-196d

904

§ 53a-204

902

Delaware

Del. Code Ann.

tit. 11, § 1108

904

tit. 11, § 1109

904

tit. 11, § 1364(3)

902

tit. 11, § 1365

904

District of Columbia

D.C. Code Ann.

§ 22-2001

904

Florida

Fla. Stat. Ann.

§ 265.285

902

§ 518.11

1355, 1459

§ 518.122

1355, 1459

§ 540.08

906

§ 686.503

48, 49

§ 686.504

169, 176, 178, 181

§ 806.13

899

§ 847.012

904

§ 847.0135(3)

1626

====== 1725 ======

Georgia

Ga. Code Ann.

§ 1-1-451

899

§ 8-5-1 to -9

1118, 1144

§ 10-1-430 et seq.

447

§ 10-1-433

176

§ 10-1-520 to -529

48

§ 16-12-103

904

§ 16-12-80(b)(2)

902

§ 50-12-23(4)

902

Hawaii

Haw. Rev. Stat. Ann.

§ 481F et seq.

447

§ 481F-5

176

§ 577-3.5

899

§ 712-1210(6)(c)

902

§ 712-1211(1)(c)

902

Idaho

Idaho Code

§ 18-1515

904

§ 18-4101(2)(c)

902

§ 18-4102(B)

902

§ 18-4102(D)

902

§ 18-7036

899

§ 28-11-102

48, 49

Illinois

55 Ill. Comp. Stat. Ann. 5/5-1078.5

899

720 Ill. Comp. Stat. Ann. 5/11-20

902

760 Ill. Comp. Stat. Ann. 5/5

1355, 1459

760 Ill. Comp. Stat. Ann. 5/5-1

1355, 1459

815 Ill. Comp. Stat. Ann. 320/

48, 49

815 Ill. Comp. Stat. Ann. 345/1 et seq.

447

815 Ill. Comp. Stat. Ann. 510/2

899

Indiana

Ind. Code Ann.

§ 4-23-2-2(d)

902

§ 32-34-5-1 to -16

1519

§ 35-43-1-2

899

§ 35-49-2-1(3)

902

§ 35-49-2-2(4)

902

Iowa

Iowa Code Ann.

§ 305B.1 to .13

1519

§ 556D.2 to .5

48

§ 715B.1 et seq.

447

§ 715B.2 to .4

169, 176, 178, 181

§ 728.1(5)

902

§ 728.9(1)

902

Kansas

Kan. Stat. Ann.

§ 21-4301(c)(1)

902

§ 21-4301c

904

§ 58-4002 to -4013

1519

Kentucky

Ky. Rev. Stat. Ann.

§ 153.220

902

§ 156.675

627

§ 365.855 to .860

48

§ 391.170

906

§ 516.110

178

Louisiana

La. Mun. Code

§ 47.11

899

La. Rev. Stat. Ann.

§ 14:59

899

§ 25:345

1519

§ 51:2151

48

§ 51:2151 to :2156

1118

§ 51:2153(1)

1118

Maine

Me. Rev. Stat. Ann.

tit. 17, § 2911

902

tit. 27, § 303

1118

tit. 27, § 601

1519

Maryland

Md. Code Ann.

Bus. Reg.

§ 4-603

902

§ 4-609

902

Com. Law

§ 2-316

171

§ 11-8A-01 to -04

48

§ 14-501 et seq.

448

§ 22-101 et seq.

1628

State Gov’t

§ 23-506.1

1627

Massachusetts

Consumer Protection Act

628

Mass. Ann. Laws

ch. 93A, § 1 et seq.

658

ch. 94, § 277C

448

ch. 104a, §§ 1–6

48

ch. 106, § 2-316

171

ch. 231, § 85S

1118

ch. 231, § 85S(b)

1118

====== 1726 ======

Michigan

Mich. Comp. Laws

§ 2.124(4)

902

§ 307.606

1627

§ 397.602

1627

§ 399.602 to .613

1519

§ 442.311 to .315

48

§ 442.321 to .325

169, 170, 176, 178, 181

§ 442.324

178

§ 442.351a et seq.

448

§ 722.675[1]

1626

§ 750.145c(3)

904

Minnesota

Minn. Stat. Ann.

§ 129D.04(2)(a)

903

§ 134.50

1627

§ 324.01 to .10

48

§ 324.06 et seq.

448

§ 617.241(a)

902

§ 1125B.15

1627

Mississippi

Miss. Code Ann.

§ 39-11-7(4)

903

§ 97-29-103(1)(b)

902

Missouri

Mo. Rev. Stat.

§ 182.827

1627

§ 184.104 to .122

1519

§ 185.040(4)

903

§ 407.900 to .910

48

§ 573.010(1)(c)

902

§ 573.025

904

§ 573.035

904

§ 573.037

904

§ 573.050

902

Montana

Mont. Code Ann.

§ 22-2-106(4)

903

§ 22-2-401 to -408

1118

§ 22-2-501 to -503

48

§ 22-3-501 to -510

1519

§ 22-3-521 to -523

1519

§ 45-6-325

178

§ 45-8-201(3)(b)

902

§ 45-8-206

904

Nebraska

Neb. Rev. Stat.

§ 20-202

906

§ 20-208

906

§ 28-808

904

§ 28-813(1)(c)

902

§ 28-815(1)

902

§ 82-312(4)

903

Nevada

Nev. Rev. Stat. Ann.

§ 201.239

902

§ 201.265

904

§ 206.330

899

§ 381.001

1519

§ 381.004

1519

§ 381.009

1519

§ 597.720 to .750

1118

§ 597.720(3)

1118

§ 597.730

1118

§ 597.740

1118

§ 597.790

906

§ 597.800

906

New Hampshire

N.H. Rev. Stat. Ann.

§ 19-A:1

903

§ 194:3-d

1627

§ 201-E:1 to -E:7

1519

§ 352:3 to :12

48

§ 352:7

49

§ 650:1(IV)(c)

902

§ 650:5(III)

902

§ 650:5(IV)

902

New Jersey

N.J. Stat. Ann.

§ 2A:24A-1 to -8

1118

§ 2C:21-2

178

§ 2C:33-11

899

§ 2C:34-2(A)(b)

902

§ 12A:2-329 to -336

48

§ 52:16A-26(c)

903

New Mexico

N.M. Stat. Ann.

§ 7-7-15 to -20

1461

§ 13-4B-1 to -3

1118

§ 13-4B-3A

1118

§ 13-4B-3B

1118

§ 18-10-2 to -5

1519

§ 30-15-1.1

899

====== 1727 ======

§ 30-37-2

904

§ 30-37-3.2[A]

1626

§ 56-11-1 to -3

48

New York

1981 N.Y. Laws ch. 461

1459

1992 N.Y. Laws ch. 458, § 1

899

Martin Act

358

N.Y. Arts & Cult. Aff. Law

169

§ 3.01

903

§ 11.01

447, 448

§ 11.01.2

147

§ 11.01.11

448

§ 11.03

7

§ 11.03(1)(e)

48

§ 12.01

47, 48, 49

§ 12.01 et seq.

8

§ 12.03

181

§ 13.01

169, 170, 176, 178, 181

§ 13.05

447

§ 14.03

467, 1117

§ 14.03.1

1118

§ 14.03.2(a)

1117

§ 14.05

448

§ 14.06

448

§ 14.07

448

§ 14.08

448

§ 15.01

448

§ 15.01 et seq.

447

§ 15.01(2)

447

§ 15.01(3)

447

§ 15.03

447, 448

§ 15.05

447, 448

§ 15.07

447, 448

§ 15.09

447, 448

§ 15.10

448

§ 15.11

448

§ 15.13

448

§ 15.13(5)

447

§ 15.15

447, 448

§ 15.17

447, 448

§ 15.19

448

art. 13

368

N.Y. C.P.L.R.

206(a)

42

213(6)

302

213(8)

173, 302, 568

213(11)

302

302(a)

367

N.Y. City Admin. Code

tit. 20, ch. 5, subch. 2, §§ 20-707 to -711

179

N.Y. Civ. Rights Law

§ 50

906, 1624

§ 51

901

§ 74

564

N.Y. Comp. Codes R. & Regs.

tit. 20, § 525.2(a)(3)

1206

tit. 20, § 526.5(f)

1206, 1207

tit. 20, § 526.7(d)

1206, 1207

tit. 20, § 526.7(e)(1)

1206

tit. 20, § 526.7(f)(2)

1462

tit. 20, § 526.7(f)(3)

1462

N.Y. Educ. Law

§ 260

1627

N.Y. Est. Powers & Trusts Law

§ 5-3.3

1354

§ 9-1.1

179

§ 11-1.1(b)(22)

1359

§ 11-1.3

15

§ 11-2.3

1355

§ 13-2.1

14

N.Y. Exec. Law

§ 63(12)

364

N.Y. Gen. Bus. Law

§ 136

897

§ 137

899

§ 219-b to -e

368

§ 223

1516

§ 349

364

§ 360-K

899

§§ 340–47

179

N.Y. Gen. Oblig. Law

§ 5-327

567

§ 5-701

47

§ 5-701(a)(1)

47

§ 5-701(a)(6)

364

N.Y. Mult. Dwell Law

§ 276

1462

N.Y. Penal Law

§ 145.60

899

§ 155.05

46

§ 170.05

178

§ 170.45

178

§ 235.00(1)(c)

902

§ 235.21

904

§ 235.21(3)

1626

§ 235.22

1626

N.Y. Pers. Prop. Law

§ 425 et seq.

178

§ 427(1)

178

§ 428(1)

178

§ 428(2)

178

N.Y. Surr. Ct. Proc. Act

§ 2307(2)

1456

N.Y. Tax Law

§ 631(b)(1)(A)

1207

§ 1101(b)(4)(i)

1462

§ 1105(a)

1206, 1462

§ 1105(c)(7)

1206, 1207

§ 1110

1206

====== 1728 ======

N.Y. U.C.C. Law

2-403(1)–(3)

119

2-508

89, 90

2-508(2)

89

2-607(2)

91

2-709(1)(a)

113

New York City Truth-in-Pricing Law

151

Rules of the City of New York, Title 6, Chapter 2, subchapter M (Auctioneers)

§ 2-122(a)

369

§ 2-122(b)(2)

369

§ 2-122(d)

365

§ 2-122(f)(1)

365

§ 2-123(a)

365

§ 2-123(d)

365

§ 2-124(a)

369

North Carolina

N.C. Gen. Stat.

§ 121-2

1519

§ 121-7

1519

§ 14-190.1

902

§ 25C-1 to -4

48

§ 25C-10 et seq.

448

§ 25C-12

48

North Dakota

N.D. Cent. Code

§ 12.1-27.1-01(5)(c)

902

§ 47-07-14

1519

§ 54-54-05(4)

903

Ohio

Ohio Rev. Code Ann.

§ 1339.71 to 78

48

§ 2113.36

1360

§ 2305.09

1514

§ 2907.32

904

§ 2907.321

904

§ 2913.31

178

§ 2913.32

178

Oklahoma

Okla. Stat. Ann.

tit. 12, § 1448

906

tit. 21, § 1021.1

902

tit. 57, § 222

899

tit. 78, §§ 71–75

178

Oregon

Or. Rev. Stat.

§ 72.8050

171

§ 167.085(2)

902

§ 167.089

902

§ 358.415 to 440

1519

§ 359.200 to .255

48

§ 359.300 et seq.

448

Pennsylvania

18 Pa. Cons. Stat.

§ 3304

899

§ 4101

178

§ 4102

178

§ 5903(b)(3)

902

§ 6312

904

§ 6312(d)

904

73 Pa. Cons. Stat.

§§ 2101–10

1118

§ 2108(d)

1118

§ 2110

1118

§§ 2121–30

48

Rhode Island

R.I. Gen. Laws

§ 5-62-2 to -6

1118

§ 5-62-4

1118

§ 5-62-11 et seq.

448

§ 11-9-1.1

904

§ 11-31-1(b)(1)

902

§ 11-31-10

904

§ 42-75-7

903

South Carolina

S.C. Code

§ 10-1-205 to -206

1627

§ 16-15-280(5)

902

§ 16-15-385

1626

§ 27-45-10 to -100

1519

§ 39-16-10 et seq.

448

South Dakota

S.D. Codified Laws

§ 1-22-6

903

§ 22-24-27(4)(c)

902

§ 22-24-37(2)

902

§ 22-24-55 to -59

1627

Tennessee

Tenn. Code Ann.

§ 39-14-412

899

§ 39-17-901(6)(c)

902

§ 39-17-911

904

§ 47-25-1001 to -1006

48

§ 66-29-201 to -204

1519

====== 1729 ======

Texas

Tex. Occ. Code Ann.

§ 2101.001 to .003

48

Tex. Penal Code Ann.

§ 32.22

178

§ 43.21(a)(c)

902

§ 43.24

904

§ 43.26

904

Tex. Prop. Code Ann.

§ 26.001 to .015

906

§ 80.001 to .008

1519

Utah

Utah Code

§ 9-6-401 to -409

1118

§ 9-7-213 to -217

1627

§ 53A-3-423 to -424

1627

§ 70-3-13

899

§ 76-6-107

899

§ 76-10-1201(11)(iii)

902

§ 76-10-1203(1)(c)

902

Vermont

Vt. Stat. Ann.

tit. 13, § 2023

178

tit. 13, § 2801(6)(c)

902

tit. 13, § 2805(b)(3)

902

tit. 13, § 2805(c)

902

Virginia

Va. Code Ann.

§ 8.01-40

906

§ 18.2-372

902

§ 18.2-383(2)

902

§ 18.2-391

904, 1626

§ 22.1-70.2

1627

§ 42.1-36.1

1627

§ 59.1-501.1 et seq.

1628

Washington

Wash. Rev. Code

§ 18.110.010 to .030

48

§ 18.110.900

48

§ 27.40.034

1519

§ 47.40.100

899

§ 62A.2-316

171

West Virginia

W. Va. Code

§ 61-8a-1(7)(c)

902

Wisconsin

Wis. Stat. Ann.

§ 129.01 to .08

48

§ 171.30 to .33

1519

§ 943.38(3)(A)

178

§ 944.21(1)

902

§ 948.07

1626

§ 948.12

904

Wyoming

Wyo. Stat. Ann.

§ 9-2-903(a)(v)

903

§ 34-23-101 to -108

1519

====== 1730 ======

REGULATIONS, RULES, UNIFORM ACTS, RESTATEMENTS

Code of Federal Regulations (C.F.R.)

title 16

§ 701

899

title 19

§ 10.48

656, 657

§ 10.48(b)

656

§ 12.104

656

title 31

§ 10.77 to .97

1348

title 37

§ 201.3(c)

1042

§ 202.3(a)

1042

§ 202.3(b)(1)(iii)

1042

§ 202.3(b)(2)

1042

§ 202.3(c)(1)

1042

§ 202.3(c)(2)

1042

§ 202.10(a)

1042

title 41

§ 12.101–20.400

892

Federal Rules of Civil Procedure

8(a)

569

9(b)

367

44.1

658

Uniform Commercial Code

§ 2-313

363

§ 2-314

170

§ 2-328

367

§ 2-403

300

§ 2-703

367

§ 2-708

172

§ 2-709(1)(b)

172

§ 2-710

172

§ 2-721

568

§ 2-725(1)

300, 568

§ 2-725(2)

300

§ 9-203

181

§ 9-310

181

§ 9-313

181

§ 9-501

181

§ 9-609

182

§ 1-201(9)

174

§ 1-201(10)

170, 171

§ 2-103(1)(b)

174

§ 2-104

170

§ 2-104(1)

170

§ 2-201

364

§ 2-201(2)

172, 179

§ 2-201(3)

172

§ 2-202

169, 170, 177

§ 2-202(a)

170

§ 2-202(b)

170

§ 2-302

171, 173

§ 2-306(2)

46

§ 2-309(1)

367

§ 2-312

171, 363, 369

§ 2-312(1)(a)

171

§ 2-312(1)(b)

171, 369

====== 1731 ======

§ 2-312(2)

171

§ 2-312(3)

171, 179

§ 2-313

169, 178

§ 2-313(1)(a)

169

§ 2-313(1)(b)

169

§ 2-313(2)

169

§ 2-314

170, 179, 363

§ 2-314(1)

170, 179

§ 2-314(2)

170

§ 2-315

170, 363, 1462

§ 2-316

170, 363

§ 2-316(1)

170

§ 2-316(1), (3)

369

§ 2-316(2)

170, 171

§ 2-316(3)(a)

170

§ 2-316(3)(b)

170

§ 2-316(3)(c)

170

§ 2-318

171

§ 2-326

49, 179, 180

§ 2-326(1)(a)

179

§ 2-326(1)(b)

179

§ 2-326(2)

180

§ 2-327(2)(b)

176

§ 2-328(1)

363

§ 2-328(2)

363

§ 2-328(3)

363, 365

§ 2-328(4)

364, 370

§ 2-401

173

§ 2-403(1)

174, 297

§ 2-403(2)

179

§ 2-503

176, 181

§ 2-509

176

§ 2-509(3)

176, 181

§ 2-607

171, 172

§ 2-607(3)(a)

171

§ 2-607(5)(a)

172

§ 2-709

172

§ 2-714(2)

171

§ 2-725(1)

302

§ 9-102

181

§ 9-102(a)(20)

180

§ 9-102(a)(20)(A)(iii)

180

§ 9-102(a)(20)(C)

180

§ 9-102(a)(23)

180

§ 9-102(a)(72)

181

§ 9-103

181

§ 9-203

181

§ 9-203

181

§ 9-203(b)

181

§ 9-207(a)

181

§ 9-308(a)

180, 181

§ 9-309

181

§ 9-310

181

§ 9-310(a)

49

§ 9-315

182

§ 9-315(a)

179

§ 9-317

181, 182

§ 9-319(a)

180

§ 9-320

182

§ 9-320(a)

179

§ 9-322

181, 182

§ 9-324

182

§ 9-502

181

§ 9-505

49

§ 9-507(2)

182

§ 9-509(a)(1)

181

§ 9-509(b)

181

§ 9-515

181

§ 9-516(a)

181

§ 9-522

181

§ 9-601

182

§ 9-610

182

§ 9-611

182

§ 9-615

182

§ 9-620

182

§ 9-621

182

§ 9-623

182

§ 9-624

182

§ 9-625

182

§ 9-627

182

§ 9-701

179

====== 1732 ======

Restatements

Restatement (Second) of Agency

§ 381

1492, 1516

§ 384

364

§ 387

327

Restatement (Third) of Agency

§ 1.01

46

§ 8.11

364

Restatement (Second) of Contracts

§ 154(b)

566

Restatement (Second) of Torts

§ 299A

566

§ 528

566

§ 559

563

§ 595

563

§ 635

563

§ 646A

563

§ 651

563

Restatement (Second) of Trusts

§ 170

1462

§ 381

1492

Restatement (Third) of Trusts

§ 28

1513

Appendix § 170

1513

Restatement (Third) of Unfair Competition

generally

849

§§ 9–12

899

§ 20

899

§ 47

900

====== 1733 ======

TAX MATERIALS

Internal Revenue Code
(Title 26 U.S.C.)

§ 1(h)(5)

1266

§ 1(h)(5)(A)

1178, 1266, 1356, 1442

§ 1(h)(5)(B)

1266, 1442

§ 56(a)(6)

1276

§ 56(b)(1)(A)

1350

§ 56(b)(1)(B)

1350

§ 56(b)(1)(C)

1350

§ 57(a)(6)

1350

§ 57(a)(6)(B)

1350

§ 62(1)

1201

§ 63(c)(5)

1460

§ 67(a)

1177, 1183, 1203, 1204

§ 67(b)(3)

1205

§ 68

1171, 1183, 1203, 1275, 1277

§ 68(a)

1177, 1183, 1184, 1275, 1350

§ 68(d)

1204, 1350

§ 68(f)

1204, 1350

§ 68(g)

1203, 1204, 1350

§ 162

1171, 1172, 1173, 1174, 1188

§ 162(a)

1185, 1201, 1462

§ 163(k)

1461

§ 165

1171, 1172, 1205

§ 165(c)(1)

1184, 1185, 1205

§ 165(c)(2)

1184, 1185, 1186 1204, 1362, 1420

§ 165(c)(3)

1205

§ 165(h)

1205

§ 165(h)(1)(A)

1205

§ 165(h)(1)(B)

1205

§ 167

1207

§ 168

1207

§ 170

1233, 1252, 1278, 1350, 1428, 1433, 1462, 1513

§ 170(a)

1296

§ 170(a)(1)

1233

§ 170(a)(3)

1278, 1279, 1280, 1290, 1291, 1292, 1293, 1350, 1352, 1428, 1429, 1458

§ 170(b)(1)(A)

1349, 1470

§ 170(b)(1)(A)(i)–(viii)

1349

§ 170(b)(1)(A)(iv)

1295

§ 170(b)(1)(A)(vi)

1353

§ 170(b)(1)(B)

1349

§ 170(b)(1)(C)(i)

1292, 1350

§ 170(b)(1)(C)(ii)

1350

§ 170(b)(1)(C)(iii)

1350

§ 170(b)(1)(C)(iv)

1349

§ 170(b)(1)(D)(ii)

1350

§ 170(b)(1)(E)(i)

1353

§ 170(b)(1)(E)(i)–(iii)

1353

§ 170(b)(1)(F)

1349

§ 170(c)

1281, 1289, 1296, 1426

§ 170(d)(1)(A)

1350

§ 170(e)

1244, 1424

§ 170(e)(1)

1241, 1273, 1296, 1344, 1353, 1427

§ 170(e)(1)(A)

11243, 1301, 1347, 1349, 1350, 1358, 1457

§ 170(e)(1)(B)(i)

1244, 1293, 1294, 1317, 1349, 1352, 1354

§ 170(e)(1)(B)(ii)

1458

§ 170(f)

1278, 1280

§ 170(f)(2)

1280

§ 170(f)(2)(A)

1290, 1293

§ 170(f)(2)(B)

1351

§ 170(f)(3)

1425, 1457, 1458

§ 170(f)(3)(A)

1279, 1280, 1351

§ 170(f)(3)(B)(i)

1291

§ 170(f)(3)(B)(ii)

1351

§ 172

1273

§ 183

1172, 1174, 1175, 1176, 1177, 1178, 1179, 1180, 1181, 1183, 1185, 1188, 1201, 1202, 1202

====== 1734 ======

§ 183(a)

1174, 1177

§ 183(b)

1177, 1178, 1184, 1185, 1205

§ 183(b)(2)

1180

§ 183(c)

1174, 1182

§ 212

1171, 1172, 1174, 1179, 1184, 1188, 1201, 1205

§ 212(1)

1171, 1173, 1174, 1177, 1178, 1183, 1201

§ 212(2)

1173, 1201

§ 212(3)

1263

§ 262

1171, 1172, 1173, 1180, 1201, 1205, 1359

§ 262(a)

1462

§ 263A

296, 1447, 1448

§ 263A(h)

1447

§ 263A(h)(2)

1448

§ 263A(h)(3)(C)

1462

§ 267(b)

1189, 1235, 1292

§ 280A

1449, 1462

§ 280A(a)

1462

§ 280A(c)(1)

1462

§ 280A(c)(5)

1462

§ 336

1450, 1462

§ 337

1462

§ 402(a)(5)

1191, 1206

§ 402(a)(7)

1206

§ 408(m)

1178, 1191, 1192, 1266, 1348, 1357, 1442

§ 408(m)(3)

1206

§ 501

1117, 1269, 1316, 1408, 1433

§ 501(c)(3)

1265, 1271, 1281, 1298, 1314, 1317, 1354, 1431, 1432, 1464, 1469, 1470, 1474, 1492

§ 508(a)

1354, 1459

§ 508(d)(2)

1354, 1459

§ 508(e)

1354, 1459

§ 509

1317, 1432

§ 509(a)

1265, 1349, 1474

§ 509(a)(1)

1271, 1302

§ 509(a)(2)

1302

§ 509(a)(3)

1302

§ 509(a)(4)

1302

§ 511

1458, 1520

§ 512

1458, 1520

§ 512(a)(1)

1458

§ 512(b)(5)

1458

§ 513

1458, 1520

§ 513(a)

1520

§ 514

1458

§ 590(a)(1)

1431

§ 590(a)(2)

1431

§ 590(a)(3)

1431

§ 590(a)(4)

1431

§ 642(c)

1356

§ 642(c)(1)

1356

§ 642(c)(5)

1280, 1290

§ 642(g)

1339, 1360

§ 664

1280, 1289, 1290, 1291, 1304, 1355, 1356, 1426, 1428, 1433

§ 664(b)

1353

§ 664(c)

1353, 1459

§ 664(d)

1354

§ 664(d)(1)

1292, 1352, 1458

§ 664(d)(1)(A)

1353

§ 664(d)(2)

1352, 1458

§ 664(d)(2)(A)

1353

§ 664(d)(3)

1354

§ 664(d)(3)(A)

1353, 1459

§ 664(d)(3)(B)

1353, 1459

§ 672(c)

1353

§ 691

1442, 1443, 1460

§ 691(a)(1)

1443

§ 691(a)(3)

1443, 1460, 1461

§ 707(b)

1189, 1292

§ 751

1266, 1442

§ 861(a)(3)

1437

§ 862(a)(3)

1437

§ 863

1437

§ 911

1436, 1437, 1442

§ 1001

1359, 1458

§ 1002

1359

§ 1011(b)

1352

§ 1014

1267, 1268, 1303, 1339, 1348, 1360, 1441, 1457, 1460

§ 1014(a)

1322, 1339, 1355, 1360, 1456, 1459

§ 1014(a)(1)

1419

§ 1014(b)(10)

1358

§ 1014(c)

1460

§ 1014(e)

1323

§ 1015

1267, 1458, 1460

§ 1022

1267, 1303, 1441, 1443, 1459

§ 1023(a)

1349

§ 1031

1188, 1190, 1205, 1206, 1208, 1209, 1212

§ 1031(a)

1187, 1188, 1190, 1196, 1197, 1205

§ 1031(a)(2)

1205

§ 1031(a)(2)(A)

1458

§ 1031(a)(3)

1189

§ 1031(b)

1205

§ 1033

1188

§ 1033(a)(2)

1187, 1205

§ 1202(a)

1178, 1573, 1616, 1618

§ 1221

1265, 1349

§ 1221(a)(1)

1170, 1171

§ 1221(a)(2)

1292

§ 1221(a)(3)

1266, 1267, 1319, 1349, 1359

§ 1221(a)(3)(C)

1267, 1443, 1457, 1458, 1460, 1461

§ 1231(a)

1205

§ 1274(d)(1)

1356

====== 1735 ======

§ 2001(b)(1)

1460

§ 2001(c)

1358, 1459

§ 2010

1348, 1445

§ 2010(c)

1321, 1330, 1444, 1457

§ 2031

1285, 1313, 1314, 1315, 1418

§ 2031(a)

1417, 1419, 1455, 1456

§ 2032

1323, 1356

§ 2032(a)

1358, 1455, 1456

§ 2032(c)

1358

§ 2033

1253, 1254, 1285, 1313, 1314, 1315, 1351, 1356, 1359, 1460

§ 2033A

1445, 1461

§ 2035

1321

§ 2035(b)(2)

1358

§ 2035(c)

1358

§ 2035(d)

1358

§ 2036

1459

§ 2036(a)

1286, 1322

§ 2036(a)(1)

1322

§ 2036(c)

1323, 1324, 1327

§ 2038

1438

§ 2044

1285, 1313

§ 2044(a)

1312, 1357

§ 2044(c)

1312

§ 2053

1335, 1338, 1413, 1418

§ 2053(a)

1336

§ 2053(a)(2)

1332, 1334, 1335, 1336, 1337, 1360, 1460

§ 2053(a)(3)

1254

§ 2053(b)

1337

§ 2053(c)(1)(D)

1461

§ 2055

1285, 1302, 1305, 1307, 1312, 1313, 1314, 1315, 1317, 1428, 1433

§ 2055(a)

1354, 1375, 1378, 1459, 1464, 1470

§ 2055(a)(2)

1292, 1312

§ 2055(e)

1315, 1316

§ 2055(e)(1)

1354, 1459

§ 2055(e)(2)

1304, 1311, 1317, 1354, 1356, 1357, 1459

§ 2055(e)(2)(A)

1354

§ 2055(e)(2)(B)

1356

§ 2055(e)(4)

1316, 1317, 1318, 1319, 1357, 1428, 1432, 1433, 1438, 1457, 1458

§ 2055(e)(4)(A)

1317, 1357, 1358

§ 2055(e)(4)(B)

1357

§ 2055(e)(4)(C)

1317, 1318, 1319, 1357, 1431, 1432, 1458, 1459

§ 2055(e)(4)(D)

1357, 1459

§ 2056

1302, 1312, 1313, 1348, 1457

§ 2056(a)

1360

§ 2056(b)(1)

1311

§ 2056(b)(5)

1311

§ 2056(b)(7)

1285, 1311, 1312, 1313, 1357, 1359

§ 2056(b)(7)(B)(ii)(I)

1311

§ 2056(b)(8)

1311

§ 2056(b)(9)

1312

§ 2057

1445, 1446, 1461

§ 2057(a)

1445

§ 2105(c)

1498

§ 2106

1428, 1433

§ 2502(a)

1459

§ 2503

1289

§ 2503(b)

1358

§ 2503(b)(2)

1358

§ 2503(g)

1289

§ 2503(g)(1)

1352

§ 2503(g)(2)(A)

1352

§ 2505(a)

1321, 1330

§ 2513

1358

§ 2522

1428, 1433

§ 2522(a)(2)

1292

§ 2522(c)

1315

§ 2522(c)(2)

1357, 1279

§ 2522(c)(3)

1428, 1457, 1458

§ 2523

1358

§ 2642

1356

§ 2642(e)

1356

§ 2701–04

1358

§ 2702(a)(2)(A)

1358

§ 2702(c)(1)

1683

§ 2702(c)(4)

1637, 1683

§ 2702(c)(4)(B)

1683

§ 2704(c)(2)

1682

§ 4941

1899, 1900

§ 4942(a)(1)

1676

§ 4942(e)(1)

1676

§ 4942(j)(3)

1627, 1670, 1675, 1779

§ 4942(j)(3)(A)

1675

§ 4942(j)(3)(B)(i)

1675

§ 4942(j)(3)(B)(ii)

1676

§ 4942(j)(3)(B)(iii)

1676

§ 6018

1820

§ 6050L

1552, 1667, 1882

§ 6050L(b)

1552

§ 6075

1820

§ 6109

638

§ 6161(a)(2)

1796

§ 6166

1795, 1796, 1821

§ 6166(a)(1)

1820

§ 6166(a)(6)

1820

§ 6166(b)(1)

1820

§ 6166(b)(9)

1820

§ 6166(g)

1821

§ 6601(j)

1821

§ 6601(j)(3)

1821

§ 6601(j)(l)(B)

1821

§ 6621

1796

§ 6659

1259, 1260

§ 6659(f)

1259

====== 1736 ======

§ 6660

1259, 1423

§ 6661

1259

§ 6662

1259, 1261, 1262, 1423, 1424

§ 6662(b)(5)

1348, 1457

§ 6662(e)(1)(A)

1348, 1457

§ 6662(e)(2)

1260

§ 6662(g)

1261, 1348, 1423, 1457

§ 6662(g)(1)

1261, 1348, 1423

§ 6662(g)(2)

1348, 1457

§ 6662(h)

1457

§ 6662(h)(2)

1348, 1457

§ 6662(h)(2)(A)

1261

§ 6664(c)

1348

§ 6664(c)(1)

1348, 1457

§ 6664(c)(2)

1260, 1348

§ 6664(c)(3)

1348

§ 6701

1235, 1237, 1263, 1348

§ 6703(a)

1348

§ 7430

1249

§ 7517

1242

§ 7520

1278, 1290, 1295, 1305, 1308, 1310, 1325, 1350, 1355, 1356, 1358, 1426

§ 7520(a)(1)

1356

§ 7872(a)(1)

1289

Treasury Regulations

§ 1.55-1(a)

1350

§ 1.55-1(b)

1350

§ 1.67-1T(a)(1)(iv)

1203, 1204

§ 1.165-7(b)

1205

§ 1.165-8

1205

§ 1.167(a)-1

1207

§ 1.170-1(d)(2)

1350

§ 1.170A-1(a)(2)(ii)

1343, 1344

§ 1.170A-1(c)

1641

§ 1.170A-1(c)(1)

1345

§ 1.170A-1(c)(2)

1229, 1244, 1343

§ 1.170A-1(c)(4)

1458

§ 1.170A-1(d)

1352

§ 1.170A-4(a)(1)

1349, 1457

§ 1.170A-4(b)(2)

1349

§ 1.170A-4(b)(3)

1349

§ 1.170A-4(b)(3)(i)

1294, 1353

§ 1.170A-4(b)(3)(ii)

1349

§ 1.170A-4(c)(2)

1352

§ 1.170A-5

1350

§ 1.170A-5(a)(2)

1351

§ 1.170A-5(a)(4)

1350

§ 1.170A-5(a)(5)

1278

§ 1.170A-5(b)

1350, 1352, 1458

§ 1.170A-6(a)(2)

1352

§ 1.170A-6(c)

1351

§ 1.170A-6(c)(3)(iii)

1352, 1354

§ 1.170A-7

1350

§ 1.170A-7(a)(2)(i)

1350, 1352

§ 1.170A-7(b)(1)

1457

§ 1.170A-7(b)(1)(i)

1357, 1457, 1458

§ 1.170A-8(d)(3)

1349

§ 1.170A-9

1349

§ 1.170A-13

1240, 1263, 1343

§ 1.170A-13(b)

1344

§ 1.170A-13(b)(2)(ii)(G)

1350

§ 1.170A-13(c)(1)

1343

§ 1.170A-13(c)(2)(D)

1350

§ 1.170A-13(c)(3)

1344, 1353

§ 1.170A-13(c)(3)(i)

1343

§ 1.170A-13(c)(3)(i)(A)

1344

§ 1.170A-13(c)(3)(iv)(B)

1343, 1344

§ 1.170A-13(c)(4)

1236

§ 1.170A-13(c)(4)(iv)(H)

1236

§ 1.170A-13(c)(5)(i)

1343

§ 1.170A-13(c)(5)(iv)(B)

1343

§ 1.170A-13(c)(5)(iv)(D)

1234

§ 1.170A-13(c)(5)(iv)(F)

1344

§ 1.170A-13(c)(6)(i)

1344

§ 1.170A-13C

1520

§ 1.183-1(b)

1203

§ 1.183-1(b)(4)

1203

§ 1.183-1(d)(3)

1203

§ 1.183-2

1174, 1182

§ 1.183-2(a)

1180, 1202, 1203

§ 1.183-2(b)

1175, 1179, 1182, 1185, 1203, 1204

§ 1.183-2(b)(1)

1202

§ 1.183-2(b)(2)

1202

§ 1.183-2(b)(3)

1202

§ 1.183-2(b)(4)

1202

§ 1.183-2(b)(5)

1202

§ 1.183-2(b)(6)

1202

§ 1.183-2(b)(7)

1202

§ 1.183-2(b)(8)

1202

§ 1.183-2(b)(9)

1202

§ 1.212-1(c)

1201

§ 1.212-1(l)

1348

§ 1.280A-2(g)

1452

§ 1.408-10(b)(1)

1206

§ 1.408-10(d)

1191

§ 1.501(c)(3)-1(d)(1)(ii)

49

§ 1.512(b)-1(d)

1458

§ 1.513-1(a)

1458

§ 1.664-1(a)(1)(iii)(a)

1458, 1459

§ 1.664-1(a)(3)

1304, 1306, 1352, 1354, 1434

§ 1.664-1(a)(4)

1458

§ 1.664-1(a)(5)

1356

§ 1.664-1(a)(5)(i)

1355, 1459

§ 1.664-1(a)(5)(iv)(a)

1356

§ 1.664-1(a)(6)

1355, 1459

§ 1.664-1(a)(7)

1353, 1355

§ 1.664-1(c)

1458

====== 1737 ======

§ 1.664-1(d)(5)

1355, 1459

§ 1.664-2

1433

§ 1.664-2(d)

1428

§ 1.664-3

1428, 1433

§ 1.664-3(a)(1)

1352, 1354, 1357

§ 1.664-3(a)(1)(i)(c)

1353, 1459

§ 1.664-3(a)(1)(i)(c)(1)

1353, 1459

§ 1.664-3(a)(1)(i)(c)(2)

1353, 1459

§ 1.664-3(a)(1)(i)(c)(3)

1353, 1459

§ 1.664-3(a)(1)(i)(d)

1353, 1459

§ 1.664-3(a)(1)(i)(e)

1353, 1459

§ 1.664-3(d)

1428

§ 1.691(a)-2(b)

1461

§ 1.1011-2

1352

§ 1.1011-2(a)(4)

1352

§ 1.1014-1(a)

1360

§ 1.1014-3(a)

1341, 1360

§ 1.1031(a)-1(b)

1188, 1205

§ 1.1031(k)-1

1205, 1206

§ 1.1031(k)-1(c)(4)

1205

§ 1.1031(k)-1(g)(4)(i)

1206

§ 1.1031(k)-1(g)(4)(ii)

1206

§ 1.1031(k)-1(g)(4)(iii)

1206

§ 1.1031(k)-1(g)(6)

1206

§ 1.1031(k)-1(k)(2)

1206

§ 1.1031(k)-1(k)(3)

1206

§ 1.1031(k)-1(k)(4)

1206

§ 1.1033(c)-1(a)

1205

§ 1.6050-1T

1348

§ 1.6050L-1

1263

§ 20.2031-1

1351, 1358

§ 20.2031-1(b)

1229, 1230, 1231, 1255, 1257, 1346, 1418, 1455, 1456

§ 20.2031-2(e)

1455

§ 20.2031-3

1457

§ 20.2031-6

1343, 1455, 1457

§ 20.2031-7(f)

1278

§ 20.2031-8(b)

1256, 1257

§ 20.2053-1(a)(1)

1360

§ 20.2053-1(a)(2)

1360

§ 20.2055-2(e)(i)

1354

§ 20.2055-2(e)(vi)

1356

§ 20.2053-3(a)

1259, 1337, 1338

§ 20.2053-3(d)

1259, 1337, 1338

§ 20.2053-3(d)(1)

1335, 1348

§ 20.2053-3(d)(2)

1258, 1333, 1334, 1335, 1336, 1337, 1347, 1455, 1460

§ 20.2053-8(a)

1337

§ 20.2055-1(a)(4)

1354

§ 20.2055-2(b)(1)

1459

§ 20.2055-2(c)(1)(ii)

1459

§ 20.2055-2(e)(1)(ii)

1357, 1458, 1459

§ 20.2055-2(e)(1)(ii)(e)

1317, 1357, 1459

§ 20.2055-2(e)(2)(i)

1357

§ 20.2055-2(f)

1356

§ 20.2055-5(b)

1354, 1459

§ 20.2056(b)-5(f)(4)

1311

§ 20.6161-1(a)

1461

§ 20.6161-1(a)(1)

1445

§ 25.2511-1

1516

§ 25.2511-1(d)

1350

§ 25.2511-2

1459, 1460, 1516

§ 25.2512-1

1230, 1343, 1455

§ 25.2512-2(e)

1455

§ 25.2522(c)-3(c)(1)

1279

§ 25.2522(c)-3(c)(1)(ii)

1357

§ 25.2522(c)-3(c)(2)(i)

1357

§ 25.2702-2(c)(1)

1358

§ 25.2702-2(c)(2)

1358

§ 25.2702-2(c)(3)

1358

§ 25.2702-2(d)(2)

1358

§ 53.4942(a)-2(c)(1)

1354

§ 53.4942(b)-1

1350

§ 53.4942(b)-1(a)(1)

1354

§ 53.4942(b)-1(a)(1)(ii)

1354

§ 53.4942(b)-1(b)(1)

1354

§ 53.4942(b)-1(b)(2)(i)

1354

§ 53.4942(b)-1(d)

1354

§ 53.4942(b)-2(a)

1354

§ 53.4942(b)-2(a)(6)

1354

§ 53.4942(b)-2(b)(1)

1354

§ 53.4942(b)-2(c)(1)

1354

Private Letter Rulings

77-30-015

1353

77-51-044

1270

78-02-006

1334, 1360

78-02-016

1352, 1354

79-11-109

1270, 1349

79-12-006

1360

79-34-082

1270, 1349, 1352

80-09-027

1270

81-17-053

1205

81-19-002

1347, 1360

81-27-089

1187, 1205

81-40-015

1201

81-43-029

1270

82-08-059

1270

83-33-019

1349, 1352

84-11-029

1354

84-31-014

1354

84-39-005

1349

85-35-019

1351

85-36-022

1349

85-52-009

1353, 1354

86-23-007

1353, 1354

87-42-001

1357

88-24-001

1354

====== 1738 ======

88-45-059

1354

89-19-016

1355, 1356

89-31-029

1355

89-52-024

1312

91-14-025

1354

91-31-053

1271

91-38-024

1353

91-52-005

1253, 1346

91-52-036

1353

92-01-029

1355

92-18-067

1353

92-35-005

1338, 1346, 1347

92-36-035

1354

93-03-007

1283, 1284, 1286, 1325, 1349, 1357

93-21-063

1350

93-38-042

1299

93-42-002

1360

94-13-020

1353, 1355, 1427, 1458

94-42-017

1353

94-45-010

1355, 1356

94-52-026

1291, 1293, 1349, 1352, 1458, 1459

98-33-011

1271, 1349

200034019

1353, 1355, 1356

200043029

1356

200223013

1284, 1286, 1313, 1326, 1351, 1357

200418002

1286, 1314, 1326, 1351, 1357,

200449033

1352

Revenue Rulings

54-268

1204

55-138

1458

55-531

1458

57-244

1205

57-293

1280, 1283, 1286, 1326, 1350, 1351

58-455

1350

60-370

1353

63-145

1201

67-246

1351

67-461

1348

68-232

1201, 1207

69-74

1352

69-268

1520

71-173

1338, 1339, 1360

71-395

49

72-395

1352, 1458

73-105

1520

73-610

1291, 1304, 1305, 1354, 1357, 1459

74-399

1520

74-498

1298, 1354

74-600

1299, 1354

75-292

1205

76-7

1355, 1356

76-8

1355, 1356

76-152

49

76-165

1291, 1304, 1354

76-214

1205

77-225

1279, 1344

77-300

1350

78-197

1353, 1354, 1356, 1458, 1459

79-143

1205

79-256

1243, 1268

79-419

1243

79-432

1243

80-69

1244

80-123

1352, 1355, 1458, 1459

80-233

1244

80-329

1244

82-96

1205

82-128

1352, 1458

82-166

1205

82-184

1359

88-81

1447, 1458, 1352

90-111

1276, 1350

Revenue Procedures

65-19

1256, 1347

66-49

1231, 1232, 1233, 1240, 1455

94-3

1292

96-15

1240, 1309, 1310, 1356

2002-70

1349

2003-85

1204, 1349

2004-71

1204

2005-52

1352

2005-53

1352

2005-54

1352

2005-55

1352

2005-56

1352

2005-57

1352

2005-58

1352

2005-59

1352