legacy.pli.edu...table of authorities (all references are to pages.) cases 1 potato 2, inc., in re...

Table of Authorities

(All references are to pages.)

CASES1 Potato 2, Inc., In re ................................................................ 21-303M Distrib. Corp. v. Rugby Corp. ............................................. 28-27421 Willow Corp., In re ............................................................ 21-17611 6th Ave. Corp., In re .......................................................... 21-17812 Park Ave. Corp. v. Pescara .................................................. 6-123884 W. End Ave. Corp. v. Pearlman ...............................6-121, 6-1222712 Mission Partners, L.P., In re ............................................. 21-48

A

A Fast Photo Express, Inc. v. First Nat’l Bank of Chi. .............. 28-13A. Tarricone, Inc., In re ............................................................. 21-46A. Wolfson’s Sons, Inc. v. First State Bank of Corpus Christi ... 28-10A&F Enter., Inc. II, In re ........................................................... 21-34A&F Enter., Inc. II v. IHOP Franchising LLC

(In re A&F Enter., Inc. II) ................................................... 21-34A&L Labs., Inc. v. Bou-Matic, LLC ........................................... 21-68AAR Int’l, Inc. v. Vacances Heliades S.A. .... 2-19, 2-20, 20-62, 20-66ABB Indus. Sys., Inc. v. Prime Tech., Inc. ................................. 22-74ABC Beverage Corp. v. United States .......................................... 3-85Abco Metals Corp. v. Equico Lessors, Inc. ................................... 29-8Aberle Hosiery Co. v. Am. Arbitration Ass’n ............................ 28-12Abner Mfg. Co. of Wapakoneta, Ohio v. McLaughlin ............... 28-33Access Beyond Techs., Inc., In re .............................................. 21-84ACM P ’ship v. Comm’r ................3-105, 3-108, 3-113, 3-115, 3-123Adams v. Pritchard .................................................................... 18-16Adana Mortg. Bankers, In re ..................................................... 21-58Adelphia Commc’ns Corp., In re .............................................. 21-61Adeyinka v. Yankee Fiber Control, Inc. ............................29-6, 29-10Adjustrite Sys. v. GAB Bus. Servs. ............................................... 6-12

T–1(Equipment Leasing, Rel. #10, 3/15)

Admiral Towing Co. v. Woolen .................................................. 29-27Advancmed, LLC v. Pitney Bowes Credit Corp. ..............2-13, 6-120,

..................................................................................20-39, 20-52Advanta Bus. Servs. Corp. v. Five

C’s Hardware & Paint Store, Inc. ....................................... 21-90Advisory Opinion to the Governor: Public Drinking Water Prot.

Act of 1987, In re ............................................................... 18-24Aero Serv. Corp. (Western) v. Benson ........................................ 28-21Aetna Cas. & Sur. Co. v. United States ....................................... 28-7Aetna U.S. Healthcare, Inc. v. Madigan (In re Madigan) .......... 21-75Affco Invs. 2001 LLC v. Proskauer Rose LLP .............................. 24-7Agarwal v. Pomona Valley Med. Grp., Inc.

(In re Pomona Valley Med. Grp., Inc.) ................................ 21-44AGF Marine Aviation & Transp. v. Cassina .............................. 25-29Ahaza Sys., Inc., In re ............................................................... 21-71AIG Cas. Co. v. Schweiger ........................................................ 25-30Air Conditioning, Inc., In re ..................................................... 6-146Air Fla., In re ............................................................................... 7-68Air Serv. v. Crowell .................................................................... 29-23Air Vt., Inc., In re .................................................................... 21-106Airlift Int’l, Inc., In re ................................ 7-67, 7-69, 7-70, 21-100,

................................................... 21-101, 21-103, 21-105, 21-106Airtran N.Y. LLC v. Midwest Air Grp., Inc. ................................ 28-2A.J. Lane & Co., In re ............................................................... 6-130Alaska Constr. Equip., Inc. v. Star Trucking, Inc. ..................... 20-59Alaska Mines & Minerals, Inc. v. Alaska Indus. Bd. ................. 28-12Albers v. Guthy-Renker Corp. ..................................................... 28-4Alexander v. Breeden (In re Bennett Funding Grp., Inc.) .......... 21-88Alford v. Home Ins. Co. ............................................................ 29-11All for a Dollar, In re ................................................................. 21-29Allen v. Jones ............................................................................... 24-8Allen Indus., Inc. v. Exquisite Form Brassiere, Inc. ..................... 28-6Allenberg Cotton Co. v. Pittman ....................................28-17, 28-18Alliance Steel, Inc. v. Piland ...................................................... 28-18Allstate Ins. Co. v. State ............................................................ 18-20Allstate Leasing Corp. v. Scroggins .......... 28-17, 28-22, 28-26, 28-29Allstate Leasing Corp. v. Trojan Rest. ........................................ 28-26Almac’s, Inc., In re .........................................................21-27, 21-29Almond v. Gilmer ...................................................................... 18-24Alpha Portland Cement Co. v. Massachusetts .......................... 28-17Alpine Paper Co. v. Lontz .......................................................... 28-33Alpiser v. Eagle Pontiac-GMC-Isuzu, Inc. ................................... 2-12Alstores Realty Co. v. Comm’r .................................................... 3-83Altman v. Morris Plan Co. .......................................................... 29-2Altria Grp., Inc. v. United States ..........................................3-2, 3-21

EQUIPMENT LEASING–LEVERAGED LEASING

T–2

Alvarado v. Walsh (In re LCO Enters.) ...................................... 21-71Amalgamated Zinc & Lead Co. v.

Bay State Zinc Mining Co. ................................................. 28-28Amba-An v. A. Arias-Turecious ......................................29-19, 29-20Am. Anthracite & Bituminous Coal Corp. v.

Leonardo Arrivabene, S.A. .....................................21-50, 21-105Am. Canoe Ass’n v. Murphy Farms .......................................... 22-28Am. Chem. Council v. EPA ....................................................... 22-48Am. Computer Trust Leasing v. Jack Farrell Implement Co. ...... 2-27Am. Controlled Indus. v. United States .................................... 16-83Am. DeForest Wireless Tel. Co. v. Superior Court of

City & Cnty. of S.F. ............................................................ 28-10Am. Express Travel Related Servs. Co. v.

Wash. Pub. Power Supply Sys. ............................................ 18-15Am. Fin. Corp. v. Gen. Elec. Credit Corp. .....................21-84, 21-87Am. Hous. Trust, III v. Jones .................................................... 28-21Am. Ink Co. v. Riegel Sack Co. ................................................. 28-12Am. Magnesium Co., In re ......................................................... 21-7Am. Mut. Liab. Ins. Co. v.

Milwaukee Ins. Co. of Milwaukee ...................................... 29-19Am. President Lines, Ltd. v. Lykes Bros. S.S. Co.

(In re Lykes Bros. S.S. Co.) ................................................... 9-22Am. Nat’l Rent-a-Car, Inc. v. McNalley .................................... 29-20Am. Realty Trust v. United States ............................................. 15-12Am. Re-Insurance Co. v. Janklow .............................................. 18-25Am. Timber Holding Co. v. Christensen .................................. 28-33Am. Viscose Corp. v. Comm’r ................................................... 18-31Ames Dep’t Stores, Inc., In re ........................................21-27, 21-29ANC Rental Corp., In re ................................................21-44, 21-58Anchor Toy Corp. v. Am. Eagle Fire Ins. Co. ............................ 25-16Andantech L.L.C. v. Comm’r .................................................... 3-190Anderson v. Abbott ..............................................................App. 6L-3Anderson v. Leasecomm Corp. .......................................20-45, 20-52Anderson v. United States ........................................................... 9-26Anderson v. Wis. Cent. Transp. Co. .......................................... 29-30Anderson Co., In re ................................................................... 21-55Andrews v. Cent. Petroleum, Inc. ...................................28-20, 28-28Angelle v. Energy Builders Co. ..................................................... 6-92Anglo-Chilean Nitrate Corp. v. Alabama .................................. 28-17Animal Welfare Inst. v. Beech Ridge Energy LLC ...........22-56, 22-58Anolik, In re .............................................................................. 21-31Antolovich v. Brown Grp. Retail, Inc. ....................................... 22-62Anzai, In re ............................................................................... 18-21APC Filtration, Inc. v. Becker .............................................28-6, 28-7Appalachian Elec. Power Co. v. State Rd. Comm’n of W. Va. ..... 18-22



Appalachian Finishing Works, In re .......................................... 21-71Appeal of A. Wilhelm Co. ......................................................... 3-139Appeal of Nat’l Processing Co., LLC .................. 21-44, 21-46, 21-63Applebaum v. Nissan Motor Acceptance Corp. ..............27-32, 27-33Aquilino v. United States .................................................... App. 6J-2Arcadian Phosphates, Inc. v. Arcadian Corp. .............................. 6-12Arcata Graphics Co. v. Hiedelberg Harris, Inc. ......................... 28-12Arden & Howe Assocs., Ltd., In re ........................................... 21-65Arnold v. Life Partners, Inc. ......................................................... 24-7Arnold Print Works, Inc., In re ................................................. 21-86Arnold Print Works, Inc. v. Apkin

(In re Arnold Print Works, Inc.) ......................................... 21-86Ashland Petroleum Co. v. Appel (In re B&L Oil Co.) ............... 21-77Ashokan Water Serv., Inc. v. New Start, LLC .............................. 6-19Asset Prot. Plans, Inc. v. Oppenheimer & Co. .......................... 24-15Associated Commc’ns & Research Servs., Inc. v.

Kan. Pers. Commc’ns Servs. Ltd. ................................28-8, 28-9Assocs. Capital Servs. Corp. v.

Loftin’s Transfer & Storage Co. .......................................... 28-31Assocs. Comm. Corp. v. Nationwide Mut. Ins. Co. ................. 25-29At Home Corp., In re .....................................................21-29, 21-64AT of Me., In re ......................................................................... 21-40AT&T Credit Corp. v.

Transglobal Telecom Alliance, Inc. ..............................2-35, 6-92Atel Fin. Corp. v. Quaker Coal Co. ..................................2-19, 20-63Atlanta Times, Inc., In re .......................................................... 6-121Atl. Computer Sys. v. Mut. of Omaha Ins. Co.

(In re Atl. Computer Sys.) .................................................... 12-6Atl. Computer Sys., Inc., In re ...........................................6-92, 12-6Atl. Richfield Co. v. Herbert (In re Herbert) ....... 21-18, 21-19, 21-58Aurback v. Gallina ..................................................................... 29-21Aurora Bus. Park Assocs., L.P. v. Michael Albert, Inc. ............... 6-122Austin Dev. Co., In re ....................................................21-68, 21-96Avitts v. Amoco Prod. Co. ..............................................22-31, 22-32AWG Leasing Trust v. United States ................ 3-2, 3-21, 3-53, 3-64,

................................................................ 3-67, 3-98, 3-99, 3-108,

............................................................. 3-109, 15-14, 15-19, 16-5Azuma N.V. v. Sinks .................................................................... 28-7

B

BA Leasing Parties v. UAL Corp. ............................................. 21-104Babcock & Wilcox Co. v. Parsons Corp. .................................... 25-21Babiuk v. Lake ........................................................................... 20-13


T–4

Bacheller v. Employer ’s Mut. Liab. Ins. Co. .............................. 29-19Bachtell v. City of Waterloo ....................................................... 18-25Badillo v. Tower Ins. Co. ........................................................... 25-28Baez v. Banc One Leasing Corp. ......................... 6-120, 20-62, 27-31Bailey v. Farmers Union Coop. Ins. Co. .................................... 25-14Baird v. Comm’r .......................................................................... 3-28Baker v. Malden Mills, Inc. (In re Malden Mills, Inc.) .............. 21-38Baldwin v. Liberty Leasing Co. .................................................... 2-19Baldwin Rental Ctrs., Inc., In re ....2-19, 6-120, 6-123, 20-62, 21-50Baliles v. Mazur ......................................................................... 18-24Banco Español de Crédito v. Sec. Pac. Nat’l Bank ..........24-13, 24-14Bancorp Grp., Inc. v. Mich. Conference of

Teamsters Welfare Fund ........................................................ 2-12B&L Oil Co., In re ..................................................................... 21-77Bank of Am., N.A. v. Ebro Foods, Inc. .............................28-6, 28-21Bank of Lafayette v. Baudoin (In re Baudoin) ............................ 21-73Bank of Montreal v. Signet Bank ................................................. 6-34Bank One La. v. MV Dean .......................................................... 9-38BankAmerica Corp. v. Bd. of Governors .................................. 23-35Bankers Trust Co. v. Crawford .................................................... 6-92BankVest Capital Corp., In re ......21-47, 21-48, 21-76, 21-80, 21-85Barber v. Reynolds Motor Leasing Co. (In re My Type, Inc.) ..... 20-13Barker v. Comm’r ...................................................................... 3-193Barker v. Cnty. of Forsyth .......................................................... 28-21Barkley v. City of Rome ..................................................18-21, 18-24Barksdale v. Nat’l Bank of Detroit ............................................. 29-19Barnes & Robinson Co. v. OneSource Facility Servs., Inc. .......... 6-12Barney ’s, In re ........................................................................... 15-41Barnhill v. Johnson .................................................................... 21-71Bass v. Janney Montgomery Scott, Inc. ..................................... 24-13Baudoin, In re ............................................................................ 21-73Bauerband v. Jackson Cnty. Bd. of Comm’rs ............................. 18-21Bayonne Block Co. v. Porco ............................................28-18, 28-19BB&T Corp. v. United States ........ 3-2, 3-21, 3-25, 3-53, 3-98, 3-99,

........................................ 3-119, 3-152, 15-14, 16-5, 16-19, 18-3B.C. Brickyard Assocs., Ltd. v. Ernst Home Ctr., Inc.

(In re Ernst Home Ctr., Inc.) .............................................. 21-54BCE West, L.P., In re ................................................................. 21-79Beazer E., Inc. v. Mead Corp. ...................................................... 22-9Beckham, In re ...............................................................15-34, 20-12Becknell & Crace Coal Co., In re ................................................ 21-8Bedessee Imps., Inc. v. Cook, Hall & Hyde, Inc. ...................... 25-38Bedford Affiliates v. Sills .............................................................. 8-45Beer v. F.W. Meyers & Co. ........................................................... 28-8Behlen Mfg. Co. v. Andries-Butler, Inc. ............................28-6, 28-21



Bel-Ken Assocs. L.P. v. Clark ..................................................... 10-29Bell v. Itek Leasing Corp. ............................................................. 6-84Bell v. New Jersey ...................................................................... 16-58Bellak v. Bon Specialty Co. ........................................................ 28-12Belt Painting Corp. v. TIG Belt Ins. Co. ................................... 25-23Belz Inv. Co. v. Comm’r ...................................................3-59, 15-13Bennett Funding Grp., Inc., In re .............................................. 21-88Bennett Three Leasing Serv., Inc. v.

Consol. Med. Transp., Inc. ................................................. 21-18Bennion v. Comm’r ..................................................................... 3-15Benton v. Comm’r .................................................... 3-53, 3-59, 3-61Berdon v. 254 W. 54 Venture (In re Cobham Enters.) ....21-84, 21-95Berger v. Howlett ....................................................................... 18-21Bergsoe Metal Corp., In re ........................................................ 19-21Bergt, In re ................................................................................. 21-68Bernesen v. Fish ...................................................................App. 6L-4Bernstein v. RJL Leasing (In re White River Corp.) ................... 21-70Bertolf Bros., Inc. v. Leuthardt ..................................................... 28-6Best & Co. v. Maxwell ............................................................... 28-17Best Prods. Co., In re .....................................................21-29, 21-92Bethlehem Steel Corp., In re ..................................................... 21-42Beverly Hills Nat’l Bank & Trust Co. v.

Compania de Navegacione Almirante S.A. .......................... 9-35Bevis Co., In re .............................................................................. 2-8Bickram v. Case I.H. .................................................................. 20-23Bidwell v. Carstens .........................................................6-121, 6-122Big Four Mills, Ltd. v. Commercial Credit Co. ......................... 28-32Billions v. White & Stafford Furniture Co. ................................ 28-20Black v. Gorman-Rupp .....................................................29-6, 29-11Black & Decker Corp. v. United States ..........................3-108, 3-123Blake v. Biscardi ........................................................................... 6-94Blanchfill v. Better Builds .......................................................... 29-30Blask v. Miller .............................................................................. 6-20Blasland, Bouck & Lee, Inc. v. City of N. Miami ........................ 22-7Blodgett v. Lanyon Zinc Co. ...................................................... 28-27Bloor v. Falstaff ............................................................................ 6-19Bluman, In re .............................................................................. 21-7BMW Fin. Servs. NA, Inc. v. Hassan ........................................ 25-27BNY Fin. Corp. v. Masterwear Corp.

(In re Masterwear Corp.) .................................................... 21-76Bd. of Governors v. Inv. Co. Inst. .............................................. 23-35Bd. of Supervisors of Fairfax Cnty. v. Massey ............................ 18-22Bob Blake Builders, Inc. v. Gramling ........................................... 28-8Boca Investerings P ’ship v. United States .................................. 3-109Boesol v. Comm’r ........................................................................ 3-44


T–6

Boles v. Midland Guardian Co. ................................................. 28-31Bolger v. Comm’r ........................................................................ 3-23Bonham Nat’l Bank v. Grimes Pass Placer Mining Co. .............. 28-6Bonner v. U.S. Fire Ins. Co. ...................................................... 29-23Bonneville Power Admin. v. Mirant Corp.

(In re Mirant Corp.) ............................................................ 21-60Borenstein v. Comm’r ................................................................. 3-91Boston Post Rd. Ltd. P ’ship, In re ............................................. 21-39Bostwick v. Ballard Marine, Inc. .......................................29-5, 29-13Bowen v. Comm’r ........................................................................ 3-99BP A.C. Corp. v. One Beacon Ins. Grp. ..........................25-26, 25-27BP Energy Co. v. Bethlehem Steel Corp.

(In re Bethlehem Steel Corp.) ............................................. 21-42Bradford v. Union Pacific R.R. Co. ............................................ 29-29Brady Mun. Gas Corp, In re ..................................................... 21-74Braniff Airways, Inc., In re ................................. 21-58, 21-60, 21-84Braniff, Inc., In re ...............................................................7-74, 8-22Braniff, Inc. v. Toren (In re Braniff, Inc.) ..................................... 7-74Brankle Brokerage & Leasing, Inc., In re ........................15-36, 20-12Braswell Shipyards, Inc. v. Beazer E., Inc. ................................. 22-74Brecht v. Bur-Ne Co. .................................................................. 28-10Breece Veneer & Panel Co. v. Comm’r .............................3-53, 16-28Bremen Bank & Trust Co. v. United States ........................ App. 6J-4Brennan v. Titusville ................................................................. 28-18Brentwood Voluntary Fireman’s Assoc. v. Musso ...................... 28-36Briarcliff Nursing Home, Inc. v. Turcotte .................................. 28-20Bridgeford v. U-Haul Co. ................................................29-20, 29-31Bridgeport Jai Alai, Inc., In re ................................................... 21-43Bridgeport Jai Alai, Inc. v. Autotote Sys., Inc.

(In re Bridgeport Jai Alai, Inc.) ............................................ 21-43BRM Indus., Inc. v. Mazak Corp. .............................................. 21-90Broadview Fin., Inc. v. Entech Mgmt. Servs. Corp. ..................... 24-4Broadway Bond St. Co. v. Fid. Printing Co. .............................. 28-27Brooks v. Gen. Motors Acceptance Corp. .......................27-29, 27-30Brown v. Cara .............................................................................. 6-11Brown v. City of Stuttgart .......................................................... 18-20Brown v. Pool Depot, Inc. .......................................................... 28-20Brown Broad., Inc. v. Pepper Sound Studios, Inc. ....................... 28-5Browning v. Comm’r ................................................................. 3-139Browning, Ektelon Div. v. Williams ........................................... 28-18Browning-Ferris Indus. of Ill., Inc. v. Ter Maat ........................... 22-8Bruce v. Pikes Peak Library Dist. ............................................... 18-20Buddy Gregg Motor Home, Inc. v. Motor Vehicle Bd. ....28-10, 28-11Budget Serv. Co. v. Better Homes of Va., Inc. ............................ 21-11Bldg. Block Child Care Ctrs., Inc., In re ................................... 21-46



Bldg. Maint. Pers. Inc. v. Int’l Shipbuilding, Inc. ...........28-18, 28-20Bullock, In re ............................................................................. 21-46Bulman v. McCrane ................................................................... 18-22Bumgardner, In re ...................................................................... 15-32Burch Mfg. Co. v. McKee ............................................................ 28-6Burger Boys, Inc., In re .............................................................. 21-32Burival, In re ............................................................................. 21-28Burival v. Roehrich (In re Burival) ............................................. 21-28Burkhart v. U.S. Commerce Equip. Fin., LLC ............................... 2-8Burley Newspapers, Inc. v. Mist Publ’g Co. ............................... 28-12Burlington N. & Santa Fe Ry. Co. v. United States ................... 22-11Burns v. Haines Equip. .............................................................. 29-13Burr v. Renewal Guar. Corp. ...................................................... 28-32Burroughs v. S. Colonization Co. .............................................. 28-28Burroughs Corp. v. Gillman (In re Electrospace Corp.) ............. 21-54Butler v. Resident Care Innovation Corp. ................................... 21-8Butler Bros. Shoe Co. v. U.S. Rubber Co. .................................. 28-18Byrd v. Gardinier, Inc. (In re Gardinier, Inc.) .................21-43, 21-53

C

Cadden-Allen, Inc. v. Trans-Lux News Sign Corp. .................... 28-25Cadle Co. v. Hoffman .................................................................. 28-6Cadle Co. v. Wallach Concrete, Inc. .......................................... 28-33Cal Dive Int’l Co. v. Sea-Bright Ins. Co. ................................... 25-23Cal Worthington v. Gen. Motors Corp.

(In re Claremont Acquisition Corp.) .................................. 21-47Caldwell v. North Carolina ............................................28-17, 28-18Cal. Canners & Growers, In re ......................................21-76, 21-77Cal. Chieftain v. Air Vt., Inc. (In re Air Vt., Inc.) ................... 21-106Cal. Dep’t of Toxic Substances Control v. Alco Pac., Inc. ......... 22-25Cal. Pub. Employees’ Ret. Sys. v. Stanton

(In re CP Holdings, Inc.) .................................................... 21-68Cal. W. R.R., Inc., In re ............................................................... 8-27Calkins v. Graham .................................................................... 29-27Cal-Maine Foods, Inc. v. Comm’r ....................................3-59, 16-28Camaro Trading Co., Ltd. v. Nissei Sangyo Am., Ltd. .............. 28-18Calvinato v. Comm’r ................................................................... 3-90Candid Prods., Inc. v. Int’l Skating Union .................................. 6-19C&J Leasing Co. v. Wolfe .......................................................... 20-40C&S Grain Co., In re ................................................................ 21-23Cannon Fin. Servs., Inc. v.

Media Stationery Servs., Inc. .....................................2-35, 20-45Capco Acquisub, Inc. v. Greka Energy Corp. ............................... 28-6


T–8

Capin v. S&H Packing Co. .......................................................... 28-8Capital Assocs., Inc. v. Hudgens ................................................. 2-29Cardinal Constr. Co. v. BesMec, Inc. .................................. App. 6J-5Cardinal Indus., Inc., In re ........................................................ 21-60Cardwell v. Jefferson Rentals ..................................................... 29-11Career Concepts, Inc. v. Synergy, Inc. ..............................28-6, 28-21Cargill, Inc. v. JWH Special Circumstance LLC ........................ 19-14Carini, In re ............................................................................... 21-71Carlson v. FHA (In re Newcomb) ................................................ 21-7Carmack v. Zell (In re Mindy ’s) ................................................ 21-70Carolina Mfg. Corp. v. George S. May, Inc. .............................. 28-10Carr-Gottstein Props. v. State .................................................... 18-20Carson v. McNeal ................................................. 28-7, 28-10, 28-11Carson Harbor Vill., Ltd. v. Unocal Corp. ................................. 22-74Carter v. Tokai Fin. Servs., Inc. ................. 2-18, 6-121, 20-61, 20-62Carton v. Gen. Motors Acceptance Corp. .......... 20-13, 29-18, 29-22Casa Invs. Co. v. Boles .............................................................. 28-13CASC Corp. v. Milner (In re Locke) ...............................21-68, 21-96Case Credit Corp. v. Baldwin Rental Ctrs., Inc.

(In re Baldwin Rental Ctrs., Inc.) ............................20-62, 21-50Casebeer v. Comm’r .........................................................3-15, 3-104Caspian Invs., Ltd. v. Vicom Holdings, Ltd. ................................ 28-8Cassidy ’s Ltd. v. Rowan ............................................................. 28-28Castlerock Estates, Inc. v. Markham ......................................... 19-21Catapult Entm’t, Inc., In re ....................................................... 21-60Catron, In re .............................................................................. 21-60Catskill Dev., LLC v. Park Place Entm’t ...................................... 6-19Cavanaugh v. 4518 Assocs. ......................................................... 6-29Cellnet Data Sys., Inc., In re ..................................................... 21-46Centerpoint Props. v. Montgomery Ward Holding Corp.

(In re Montgomery Ward Holding Corp.) ................21-27, 21-28Cent. Trust Co. v. Chi. Auditorium Ass’n .....................21-66, 21-81Century Elec. Co. v. Comm’r ...................................................... 3-44Century Elec. Mfg., Inc., In re ................................................... 21-25Century Indem. Co. v. Nat’l Gypsum Co. Settlement Trust

(In re Nat’l Gypsum Co.) ................................................... 21-37Certain Underwriters at Lloyd’s v.

Nat’l Installment Ins. Servs. ............................................... 25-25Certain Underwriters of Lloyds v. US Industrial Servs., LLC .... 25-30CFLC, Inc., In re ....................................................................... 21-58Chamber of Commerce of U.S. v. EPA ...................................... 22-48Channel Master Satellite Sys., Inc. v. JFD Elecs. Corp. ............ 22-87Channell v. Citicorp Nat’l Serv., Inc. ................. 27-31, 27-32, 27-33Charles, In re ................................15-34, 15-36, 20-12, 20-13, 29-31



Charles W. Smith & Sons Excavating, Inc. v.Lichtefeld-Massaro, Inc. ........................................................ 28-8

Charter Asset Corp. v. Victory Mkts., Inc.(In re Victory Mkts., Inc.) ................................................... 21-35

Charter Co., In re ...................................................................... 21-86Chase Auto. Fin. Corp. v. Allstate Ins. Co. ............................... 25-29Chase Commercial Corp. v. Barton ................................28-13, 28-23Chase Manhattan Bank v. Iridium Africa Corp. ....................... 21-62Chase Nat’l Bank of City of N.Y. v. Gannon ............................ 28-10Chateaugay Corp., In re ............................................................ 21-27Chatlos Sys., Inc. v. Kaplan ....................................................... 21-67Chattanooga Mem’l Park v. Still (In re Jolly) ............................... 21-7Chem. Bank v. Arthur Andersen & Co. .................................... 24-11Chem. Bank v. Penny Plate, Inc. ................................................. 6-92Chem. Bank v. Pub. Util. Dist. No. 1 ....................................... 18-15Chem. Bank v. Wash. Pub. Power Supply Sys. ...............18-15, 18-17Chet Adams Co. v. James F. Pedersenn Co. ................................ 28-6Child World, Inc., In re ............................................................. 21-34Chinichian v. Campolongo ........................................................ 21-64Christian Servs., Inc. v. Northfield Villa, Inc. ............................. 28-8Chrysler Capital Corp. v. Lavender ........................................... 20-67Cintorino v. Ocean Ships, Inc. .................................................. 29-27Cintrone v. Hertz Truck Leasing & Rental Serv. ...............29-7, 29-8,

....................................................................................29-9, 29-12Cipollene v. Liggett Grp., Inc. ................................................... 16-58Circle K Corp., In re .................................................................. 21-24Circuit-Wise, Inc., In re ............................................................. 21-13Circus Time, Inc., In re ..................................................20-13, 29-31CIS Corp., In re ........................................................................... 12-6CIT Commc’ns Fin. Corp. v. Midway Airlines Corp.

(In re Midway Airlines Corp.) .................................21-25, 21-26C.I.T. Corp. v. Oil Screw Peggy ................................................... 9-26C.I.T. Corp. v. Stuart ................................................................. 28-32CIT Grp./Commercial Servs., Inc. v.

Holladay-Tyler Printing Corp. ............................................. 10-28Citibank, N.A. v. Plapinger ....................................................... 6-140Citicorp of N. Am., Inc. v. Lifestyle Commc’ns Corp. ................ 6-92Citigroup, Inc. v. Indus. Risk Insurers ...................................... 25-31Citizens & S. Equip. Leasing, Inc. v.

Atlanta Fed. Sav. & Loan Ass’n .............................................. 2-5Citizens & S. Nat’l Bank v. Thomas B. Hamilton Co.

(In re Thomas B. Hamilton Co.) ........................................ 21-63City Bank Farmers Trust Co. v. Irving Trust Co. ...................... 21-65City of Asbury v. Iowa City Dev. Bd. ......................................... 18-15City of Bangor v. Citizens Commc’ns Co. ................................ 22-74


T–10

City of Covington v. Covington Landing Ltd. P ’ship ................ 21-43City of Fairmont v. Investors Syndicate of Am., Inc. .....18-16, 18-18City of Jamestown v. Cable Partners, L.P.

(In re James Cable Partners) ............................................... 21-60City of Los Angeles v. Offner ..........................................18-22, 18-23City of New York, In re ............................................................. 29-26City of Phoenix v. Garbage Servs. Co. ....................................... 19-21City of South Bend v. Krovitch .................................................. 18-16City of Walla Walla v. Walla Walla Water Co. ............................ 18-22City-County Solid Waste Control Bd. v.

Capital City Leasing, Inc. ................................................... 18-21Claremont Acquisition Corp., In re ..................... 7-68, 21-47, 21-59Clark v. Comm’r ....................................................................... 3-226Clark v. Sec. Pac. Bus. Credit (In re Wes Dor) ........................... 6-142Clark Equip. Co. v. Armstrong Equip. Co. ................................ 20-64Clay, In re .................................................................................. 21-58Clayton Carpet Mills, Inc. v. Martin Processing, Inc. ............... 28-12Clearwater Artesian Well Co. v. La-Grandeur ..................28-6, 28-18Clement v. Am. Honda Fin. Corp. ............................................ 27-32Clemente, Inc. v. Comm’r ......................................................... 3-147Clements, In re ......................................................................... 10-29Clements v. Wildlife Conservation Soc’y ..................................... 29-4Cleveland v. Am. Motorists Ins. Co. ........................................... 29-6Clifton Steel Corp. v. Gen. Elec. Co. ......................................... 6-137Clinton v. Cedar Rapids & Mo. River R.R. ............................... 18-15Clinton v. City of New York ...................................................... 16-64Clodfelter v. Comm’r ................................................................... 3-28CN Funding LLC v. Ensig Grp. Ltd. ...................................2-26, 2-27CNB Int’l, Inc., In re ................................................................. 20-20Coach USA, Inc. v. Vanhool N.V. .............................................. 29-32Coalition for Responsible Regulation, Inc. v. EPA ..................... 22-48Coan v. Bell Atl. Sys. Leasing Int’l, Inc. ................. 24-4, 24-8, 24-12Coastal Leasing Corp. v. T-Bar S Corp. .........................6-121, 6-122,

...................................................................... 6-123, 20-61, 20-62Coastal Liquids Transp., L.P. v.

Harris Cnty. Appraisal Dist. ......................................28-9, 28-27Cobham Enters., In re ....................................................21-84, 21-95Cochise Coll. Park, Inc., In re ..........................................21-8, 21-30Cohen v. Drexel Burnham Lambert Grp., Inc.

(In re Drexel Burnham Lambert Grp., Inc.) ......................... 21-8Cohen, Ex parte ..............................................................28-18, 28-20Cole Bros., Inc., In re ................................................................ 21-63Colegrove v. Handler ................................................................. 28-10Coleman v. Comm’r ...........................3-15, 3-24, 3-39, 3-115, 15-16Coleman v. DaimlerChrysler Servs. .............................................. 2-6



Coleman v. Windham Aviation, Inc. ........................................... 7-93Coleman Oil Co. v. Circle K Corp. (In re Circle K Corp.) ......... 21-24Colleton Cnty. Taxpayers Ass’n v.

Sch. Dist. of Colleton Cnty. ............................................... 18-21Collins Entm’t Corp. v. Coats & Coats Rental Amusement ....... 2-17Colonial Pac. Leasing Corp. v. J.W.C.J.R. Corp. ........................ 21-22Colonial Pac. Leasing Corp. v. McNatt ....................................... 6-92Colony Square, In re ................................................................. 21-40Colo. Interstate Corp. v.

CIT Grp./Equip. Fin., Inc. ............................... 6-24, 6-92, 10-28Colortex Indus., In re ................................................................ 21-31Coltec Indus., Inc. v. United States ......... 3-105, 3-108, 3-119, 3-120Columbus Steel Castings Co. v. Transp. &

Transit Assocs., LLC ............................................................. 28-4Comcoach Corp., In re ................................................................ 6-73Comdisco v. United States .......................................................... 3-97Comdisco, Inc., In re ........................................................21-6, 21-78Comdisco, Inc. v. Home Ins. Co. .............................................. 12-15Commander ’s Palace Park Assocs. v. Girard & Pastel Corp. ....... 24-8Commercial Mgmt. Servs., Inc., In re ..............................2-32, 20-81Commercial Money Ctr., Inc., In re ................................2-31, 20-81,

.................................................................... 20-83, 20-113, 21-89Commercial Money Ctr., Inc. v. Ill. Union Ins. Co. ................. 6-141Commercial Union Ins. Co. v. Texscan Corp.

(In re Texscan Corp.) ............................................................ 21-8Comm’r v. Clay Brown ................................................................ 3-91Comm’r v. Culbertson ............................................................... 3-134Comm’r v. Cunningham ............................................................. 3-86Comm’r v. Danielson ................................ 3-13, 15-15, 15-16, 15-17Comm’r v. Meyer ...................................................................... 18-31Comm’r v. Moore ...............................................................3-84, 3-85Comm’r v. P.G. Lake, Inc. ......................................................... 3-192Comm’r v. Shamberg’s Estate .........................................18-10, 18-11Comm’r of Ins. v. Mass. Accident Co. ...................................... 6-121Commonwealth v. Am. Sugar Ref. Co. ..................................... 28-32Commonwealth Capital Corp. v. Getronics, Inc. ...................... 20-50Cmty. Med. Ctr., In re ............................................................... 21-66Compagnie des Bauxites de Guinee v. Three Rivers Ins. Co. ..... 25-15Compaq Computer Corp. & Subsidiaries v.

Comm’r ....................................................... 3-109, 3-116, 3-122Compass Ins. Co. v. H.P. Moore ................................................. 7-10Compton Corp., In re ................................................................ 6-147Compuadd Corp., In re ............................................................. 21-26Computer Commc’ns, Inc. v. Codex Corp. ........ 21-11, 21-58, 21-62Computer Sys. of Am. v. Unum Life Ins. Co. ........................... 12-12


T–12

Computer Sys. of Am. v. W. Reserve Life Assurance Co. ............ 2-15Comtel Corp. v. Comm’r .......................................................... 15-18Connolly v. Union Pac. R.R. Co. ............................................... 29-29Conrad v. Rarey ......................................................................... 28-35Consol. Edison Co. of N.Y., Inc. v. UGI Utils., Inc. ................... 8-45Consol. Edison Co. of N.Y., Inc. v.

United States .......................... 3-2, 3-21, 3-46, 3-53, 3-54, 3-98,.......................................... 3-99, 3-113, 3-119, 3-152, 16-5, 16-6

Consol. Gas Elec. Light & Power Co. v.United Rys. & Elec. Co. ..................................................... 21-37

Constitutional Trust No. 2-562, In re ....................................... 19-10Consumers Educ. & Protective Ass’n, Int’l, Inc. v.

City of Philadelphia ............................................................ 18-21Contel Credit Corp. v. Tiger, Inc. ...................................28-18, 28-34Cont’l Airlines, Inc., In re ..................................................7-74, 8-22Cont’l Energy Assoc. Ltd., In re ................................................ 21-24Cont’l Energy Assoc. Ltd. v. Hazleton Fuel Mgmt. Co.

(In re Cont’l Energy Assoc. Ltd.) ........................................ 21-24Cont’l Grain Co. v. Comm’r ..................................................... 16-26Cooper v. Comm’r ................................................... 3-15, 3-66, 3-84,

........................................................... 3-102, 3-147, 15-13, 15-15Copeland, In re .......................................................................... 21-36Copelco Capital, Inc. v. Johnson ............................................... 20-68COR Route 5 Co., LLC v. Penn Traffic Co.

(In re Penn Traffic Co.) ..............................................21-8, 21-25Corbitt v. Diamond M. Drilling Co. ........................................... 25-4Corhran v. Town of Middletown ............................................... 18-21Cornell v. Council of Unit Owners Hawaiian Vill.

Condos., Inc. ...................................................................... 20-57Corporate Recruiters Ltd. v. Norwest Fin., Inc. ......................... 28-18Corson v. Maryland ................................................................... 28-18Cosmopolitan Mut. Ins. Co. v. Cont’l Cas. Co. ........................ 25-33Cost of Wis., Inc. v. Shaw ........................................................... 28-8Cottrell, In re ............................................................................ 20-13Coulter Elecs., Inc. v. Comm’r .......................................14-70, 14-72Cntys. Contracting & Constr. Co. v.

Constitution Life Ins. Co. .................................................. 21-21Country Club Estates at Aventura Maint. Ass’n, In re ............. 21-42Cnty. of Oswego Indus. Dev. Agency v.

Fulton Cogeneration Assocs., LP ........................................ 18-30Cox v. Doctor ’s Assocs., Inc. ............................................28-6, 28-12Coyle v. Peoples ......................................................................... 28-22CP Holdings, Inc., In re ............................................................ 21-68Craig, In re .......................................................................21-7, 21-43Crane v. Comm’r .................................................... 3-13, 3-22, 3-153



Creditors Exch. Serv., Inc. v. United States ......................... App. 6J-6Crockett v. Crothers .................................................................. 20-57Cross Props., Inc. v. Brook Realty Co. ......................................... 6-40Crowe v. Interstate Safety Sys., Inc. ............................................ 28-6Crow Winthrop Dev. L.P. v. Jamboree LLC

(In re Crow Winthrop Operating P ’ship) ............................ 21-55Crow Winthrop Operating P ’ship, In re .................................... 21-55Crummie, In re ........................................................................... 21-7CS Assets, LLC v. H&H Real Estate Dev., Inc. ........................... 28-4CS Cybernetics, Inc., In re .......................................................... 2-31CSX Transp., Inc. v. Easterwood ............................................... 29-28Cubic Corp. v. United States ..................................................... 18-31Cukierman v. Mechs. Bank (In re J.F. Hink & Son) .................. 21-54Cummings Props., LLC v. Nat’l Commc’ns Corp. .................... 6-121Cuomo v. Storrie St. Realty, Inc. ................................................. 6-29Currier v. Penn-Ohio Logistics .................................................... 29-7Cusick v. Comm’r ..................................................................... 3-134Custom Data Solutions, Inc. v. Preferred Capital, Inc. ............. 20-97

D

Dahl Implement & Lumber Co. v. Campbell ............................ 28-33Dahnke-Walker Milling Co. v. Bondurant ................................. 28-17Dailey, In re ............................................................................... 6-121Dallas-Fort Worth Reg’l Airport Bd. v.

Braniff Airways, Inc. ................................................21-18, 21-34Dana Corp. v. United States ...................................................... 3-154Data Link Sys., Inc. v. Whitcomb & Keller Mortg. Co.

(In re Whitcomb & Keller Mortg. Co.) ...................21-23, 21-32,..................................................................................21-41, 21-79

David K. Lindemuth & Co. v. Shannon Fin. Corp. ..................... 24-5David Nutt & Assocs., P.C. v. First Cont’l Leasing Corp. ........... 2-12Davidovich, In re ................................................ 21-75, 21-76, 21-78Davidovich v. Welton (In re Davidovich) ............ 21-75, 21-76, 21-78Davis v. Commonwealth of Virginia ......................................... 28-17Davis v. Sun Oil Co. ................................................................. 22-25Davis & Worrell v. Gen. Motors Acceptance Corp. ................... 28-32Days Inns of Am. ...................................................................... 21-92DDR Hendon Nassau Park II LP v. RadioShack Corp. ............... 28-4De Lage Landen Fin. Servs., Inc. v.

Cricket’s Termite Control, Inc. ........................................... 20-44De Lage Landen Fin. Servs., Inc. v. Rasa Floors, LP .................... 2-27Dean v. Kuchel .......................................................................... 18-23Dehon, Inc., In re ...................................................................... 21-41


T–14

DeHuff v. Digital Ally, Inc. ........................................................ 24-22Del Bello v. Gen. Accident Ins. Co. of Am. ............................... 25-26DeMary v. Rieker ......................................................................... 2-16Demitropoulos v. Bank One Milwaukee ............. 27-28, 27-29, 27-30Dena Corp., In re ............................................... 15-33, 15-34, 15-41Dep’t of Ecology v. State Fin. Comm. ....................................... 18-21Derailment Cases, In re ............................................................ 29-28Dessar v. Bank of Am. Nat’l Trust & Sav. Ass’n .................App. 6L-3Dews v. Halliburton Indus., Inc. ............................................... 28-13Deyoe v. Comm’r ........................................................................ 3-28Dial Kennels of Ala., Inc., Ex parte ................................28-18, 28-27Dickerson v. CSX Transp. Inc. .................................................. 29-29Dico v. Chem. Co. ..................................................................... 22-10Dieck v. Unified Sch. Dist. of Antigo ........................................ 18-21Dieter Eng’g Servs., Inc. v. Parkland Dev., Inc. ............................ 28-8Dillman & Assocs., Inc. v. Capitol Leasing Co. .......................... 2-29Dime Sav. Bank v. Montague St. Realty Assocs. ....................... 6-137Direct Capital Corp. v. New ABI, Inc. ....................................... 20-51DiSesa v. Hickey ..................................................................App. 6L-3Diversified Computer Servs., Inc. v. Town of York .........18-21, 18-25D.M. Kaye & Sons Transp., Inc., In re ...................................... 21-25Doctor ’s Hosp. of Hyde Park, Inc., In re ................................... 21-91Doe v. Gen. Motors Acceptance Corp. ...................................... 27-29Dold Packing Co. v. Doermann ................................................. 28-27Doll v. Major Muffler Ctrs., Inc. ............................................... 28-12Dominguez Mojica v. Citibank, N.A. ........................................ 29-19Don J. Cummings Co., Inc. v. Aluminum Mfg. Corp. ................ 28-6Don’t Waste Ariz., Inc. v. McLane Foods .................................. 22-29Doss v. EPIC Healthcare Mgmt. Co. ........................................... 6-92Double G Trucking of Arkla-Tex, Inc., In re ......... 2-11, 15-33, 15-36Double K Props. v. Aaron Rents, Inc. ........................................ 21-55Dozier v. Alabama ..................................................................... 28-17Draleau v. Ctr. Capital Corp. .................................................... 29-10Drew v. United States ................................................................ 18-30Drexel Burnham Lambert Grp., Inc., In re ................................. 21-8Drinkall v. Used Car Rentals, Inc. ............................................ 29-20Driscoll v. Adams ...................................................................... 22-26Drobny v. Comm’r .................................................................... 3-110Dudley v. Bus. Express, Inc. ...................................................... 20-23Duffield v. First Interstate Bank of Denver .................................. 6-12Duke Energy Royal v. Pillowtex Corp. (In re Pillowtex, Inc.) .... 21-15Dunlap v. Comm’r ...........................................................3-45, 15-13Dupuis v. Vanguard Car Rental USA, Inc. ................................ 20-13Dupurton v. United States .......................................................... 6-34Durish v. Panan Int’l, N.V. ........................................................ 28-31



Durkin v. Benedor Corp. (In re G.I. Indus., Inc.) ...................... 21-66Dyke v. Comm’r .......................................................................... 3-28Dykes v. N. Va. Transp. Dist. Comm’n ..................................... 18-21Dynamic Tooling Sys., Inc., In re .............................................. 21-37

E

Eagle Enters., Inc., In re .......................... 15-33, 15-37, 15-41, 21-15Eagle High Reach Equip., Inc. v. Precision Drywall, Inc. .......... 20-57Eagle Ins. Co. v. BankVest Capital Corp.

(In re BankVest Capital Corp.) ......... 21-47, 21-48, 21-76, 21-80Eagle Ins. Co. & Newark Ins. Co. v.

BankVest Capital Corp. ........................................................ 7-68E.&G. Theatre Co. v. Greene .................................................... 28-28E&S Indus., Inc. v. Crown Textiles, Inc. ................................... 28-12Easebe Enters., Inc., In re .......................................................... 21-63E. Bay Mun. Util. Dist. v. U.S. Dep’t of Commerce ................... 8-46Eastover Bank for Sav. v. Sowashee Venture

(In re Austin Dev. Co.) ............................................21-68, 21-96Eberhart v. Baltimore ................................................................. 18-20EBG Midtown S. Corp. v. McLaren/Hart Envtl. Eng’g Corp.

(In re Sanshoe Worldwide Corp.) ........................................ 21-53Ecco Drilling Co., In re ......................................................2-8, 15-34ECPG (Peoria) Assocs. Ltd. P ’ship v.

Bldg. Block Child Care Ctrs., Inc.(In re Bldg. Block Child Care Ctrs., Inc.) ........................... 21-46

Edison Bros. Stores, Inc., In re .................................................. 21-13Educ. Res. Inst., Inc. v. Cole ..................................................... 28-33Edward J. DeBartolo Corp. v. Child World, Inc.

(In re Child World, Inc.) ..................................................... 21-34Ehrlich v. McConnell ................................................................. 18-25E.I. DuPont De Nemours & Co. v. Fine Arts Reprod. Co. ........ 21-97E.I. DuPont de Nemours & Co. v. Pressman .............................. 25-6E.I. DuPont de Nemours & Co. v. United States .............22-9, 22-87Eimer & Amend v. Comm’r ........................................................ 3-90Einstein/Noah Bagel Corp. v. Smith (In re BCE West, L.P.) ....... 21-79El Paso Props. Corp. v. Gonzales

(In re Furr ’s Supermarkets, Inc.) ........................................ 21-29Elcan Invs. v. Cook ........................................................................ 2-9Elder-Beerman Stores Corp., In re ........... 21-13, 21-25, 21-27, 21-46Elec. & Neon, Inc. v. Comm’r ..........................................3-99, 3-102Electrospace Corp., In re ........................................................... 21-54Elfeld v. Burkham Auto Renting Co. ......................................... 29-19Eli Lilly & Co. v. Sav-on Drugs, Inc. ......................................... 28-17


T–16

Elkins v. Comm’r ...................................................................... 16-51Eller v. Comm’r ........................................................................... 3-83Elliott v. Four Seasons Props. (In re Frontier Props., Inc.) ......... 21-51Elm Inn, Inc., In re ................................................................... 21-96Embassy Pictures Corp. v. Hudson .............................................. 28-7Embry v. Innovative Aftermarket Sys. ....................................... 25-19Emlee Equip. Leasing Corp. v. Waterbury Transmission, Inc. ..... 6-24Empire Equities Capital Corp., In re ..............................21-21, 21-48Empire Excavating Co. v. Maret Dev. Corp. ................................ 28-8Emp’rs Ins. Co. of Nev. v. State Bd. of Exam’rs ........................ 18-21Emp’rs Ins. of Wausau v. Price Aircraft Co. .............................. 29-23Empresas Lourdes, S.A. v. Kupperman ...................................... 28-22Energy Income Fund, L.P. v. Compression Solutions Co.

(In re Magnolia Gas Co.) .................................................... 21-77Energy-Intensive Mfrs. Working Grp.

on Greenhouse Gas Regulation v. EPA ............................... 22-48Energy Sys. Equip. Leasing Sec. Litig., In re .......................24-4, 24-8Englert v. Home Depot .............................................................. 25-33Enter. Leasing Co. S. Cent. v. Hughes ....................................... 29-21ePlus Grp., Inc. v. Panoramic Commc’ns LCC .....6-120, 6-126, 20-62Epstein v. Comm’r ..................................................................... 16-26Equico Lessors, Inc. v. Ramadan ................................................. 2-35Equico Lessors, Inc. v. Rockville Reminder, Inc. .......................... 2-35Equitable Credit Co. v. Rogers ................................................... 28-32Equitable Fin. Mgmt., Inc., In re ............................................... 6-138Ernst Home Ctr., Inc., In re ...................................................... 21-54Escondido Mission Vill., L.P. v. Best Prods. Co. ........................ 21-34Esser v. First Fed. Fin. Serv. (In re Carini) ................................. 21-71Essex House v. St. Paul Fire & Marine Ins. Co. ........................ 25-12Estate of Aaron Levine v. Comm’r ............................................ 3-134Estate of Franklin v. Comm’r ........................ 3-22, 3-24, 3-91, 15-14Estate of Lindsay O’Connor v. Comm’r .................................... 3-127Estate of Starr v. Comm’r .................................................3-99, 3-102Estate of Stranahan v. Comm’r ................................................. 3-189Estate of Taylor, In re ................................................................ 28-35Estate of Thomas v. Comm’r ......................... 3-15, 3-23, 3-26, 3-45,

........................................................... 3-111, 3-112, 3-115, 15-13Eureka Broadband Corp. v.

Wentworth Leasing Corp. .............................. 2-26, 20-68, 20-97Evans Prods. Co., In re .............................................................. 21-37Everest Nat’l Ins. Co. v. Sutton ................................................. 25-25Everex Sys., Inc. v. Cadtrak Corp. (In re CFLC, Inc.) .....21-58, 21-59Ex parte Cohen ...............................................................28-18, 28-20Ex parte Dial Kennels of Ala., Inc. .................................28-18, 28-27Ex parte Nawas Int’l Travel Serv., Inc. ...................................... 28-18



Excel Auto & Truck Leasing v. Alief Indep. Sch. Dist. .................. 2-7Excelsior Brick Co. v. United States .......................................... 16-26Exch. Nat’l Bank v. Touche Ross & Co. .................................... 24-11Exec. Commercial Servs., Ltd. v. Vapor Corp. ............................. 2-15Executive Mgmt., Ltd. v. Ticor Title Ins. Co. ............................ 28-10Exennium Inc., In re ................................................................. 21-55Expense Reduction Servs., Inc. v. Jonathan Woodner Co. ........... 28-7E-Z Sure Convenience Stores, Inc., In re .................................. 21-56

F

Fahs Rolston Paving Corp. v. Pennington Dev. Corp. ................. 28-4Fairbanks, Morse & Co. v. Harrison ......................................... 18-31Fairfield Lease Corp. v. 717 Pharm., Inc. .................................... 2-15Fairfield Lease Corp. v. Pratt ....................................................... 6-24Family Snacks, Inc., In re .......................................................... 21-41Farley, Inc., In re ....................................................................... 10-29FBI Dist. Corp., In re ................................................................ 21-41FDIC v. Kipperman (In re Commercial Money Ctr.) ................. 21-89Feder v. Lazar (In re Lazar) ........................................................ 21-30Fed. Deposit Ins. Corp. v. Kipperman

(In re Commercial Money Ctr., Inc.) .................................. 18-28Fed. Land Bank of Omaha v. Swanson ........................................ 2-24Fed. Trade Comm’n v. Network Servs. Depot ............................. 24-4Federal-Mogul Global, Inc., In re .............................................. 21-28Federal’s, Inc. v. Edmunton Inv. Co. ......................................... 21-36Federated Dep’t Stores, Inc., In re ............................................. 21-64Federated Dep’t Stores, Inc. v. Wongco

(In re R.H. Macy & Co.) ..................................................... 21-40Feldman v. First Nat’l City Bank ................................................. 7-59Feldman v. Phila. Nat’l Bank ....................................................... 7-59Feldman v. Trans E. Air, Inc. .......................................... 21-64, 21-65Fenix Cattle Co. v. Silver (In re Select-a-Seat Corp.) ................... 21-7Ferkel v. Columbia Clay Works ................................................. 28-27Ferron v. Search Cactus, LLC ...................................................... 28-4Fieldtech Avionics & Instruments, Inc. v.

Component Control.com, Inc. ........................................... 20-39Filmakers Releasing Org. v.

Realart Pictures of St. Louis, Inc. .............................. 28-2, 28-23Fin Ag, Inc. v. Hufnagle, Inc. .................................................... 28-31Fin. Ctr. Assocs., In re ............................................................... 6-130Fin. Corp. of Am. v. Stone ........................................................ 28-32Finch v. Hughes Aircraft Co. ..................................................... 28-12Fine Arts Enters., N.V. v. Levy ..................................................... 28-8


T–18

Finn, In re ................................................................................. 21-71Finn v. Meighan ........................................................................ 21-19First Citizens Fed. Sav. & Loan Ass’n v.

Worthen Bank & Trust Co. .......................................3-14, 24-12First Fed. Fin. Serv., Inc. v. Derrington’s Chevron, Inc. .....2-29, 2-30First Mun. Leasing Corp. v. State .............................................. 18-20First Nat’l Bank v. Atl. Tele-Network Co. ................................... 6-12First Nat’l Bank & Trust Co. of Escanaba v.

Oil Screw Olive L. Moore & Barge Wiltranco I .................... 9-27First Nat’l Bank of Lake Wilson v. W. Fin., Inc. .......................... 24-9First Nonprofit Ins. Co. v. Miralink Corp. ................................ 20-32First Resolution Inv. Corp. v. Avery ........................................... 28-33FirstMerit Bank, N.A. v. Vision Fin. Grp., Inc. ............20-98, 20-110Flagg Bros., Inc. v. Brooks .......................................................... 6-117Flakne v. Metro. Life Ins. Co. .........................................28-12, 28-13Fleet Nat’l Bank v. Gray (In re BankVest Capital Corp.) ........... 21-85Fleming Cos., In re .........................................................21-42, 21-49FMC Techs., Inc. v. Edwards ..................................................... 6-140Fonda v. Gen. Cas. Co. of Ill. .................................................... 25-29Fontainebleau Hotel Corp., In re ............................................... 21-19Fontainebleau Hotel Corp. v. Simon ......................................... 21-23Food Barn Stores, Inc., In re ...................................................... 21-55Food Etc., L.L.C., In re .............................................................. 21-25Foothill Capital Corp. v. Official Unsecured

Creditors’ Comm. of Midcom Commc’ns, Inc. .......21-62, 21-68Footstar, Inc., In re .................................................................... 21-61Ford Motor Co. v. Claremont Acquisition Corp., Inc.

(In re Claremont Acquisition Corp.) .................................. 21-59Ford Motor Co. v. Northbrook Ins. Co. .................................... 25-22Ford Motor Credit Co. Motor Vehicle Lease Litig., In re .......... 27-29Foreman v. Cont’l Cas. Co. ....................................................... 25-21Foreman & Clark Mfg. Co. v. Bartle ......................................... 28-28Foremost Ins. Co. v. Allstate Ins. Co. ....................................... 25-30FormTech Indus. LLC, In re ...................................................... 21-76Forty-Eight Insulations, In re .................................................... 25-27Foss Launch & Tug Co. v. Char Ching Shipping U.S.A., Ltd. ..... 9-38Four B. Corp. v. Food Barn Stores, Inc.

(In re Food Barn Stores, Inc.) .............................................. 21-55Four Star Pizza, Inc., In re ......................................................... 21-27Fox, In re ................................................................................... 21-71Fox v. Ashland Oil, Inc. ............................................................. 6-137Fox v. Comm’r ........................................................................... 3-106Fox v. Dream Trust .................................................................... 24-13Fox v. United States ................................................................... 18-31Francioni v. Gibsonia Truck Corp. ......................... 29-8, 29-9, 29-10



Frank Lyon Co. v. Comm’r ................................... 3-13, 3-108, 3-119Frank Lyon Co. v. United States .............................. 3-40, 3-59, 3-60,

........................................................................ 3-82, 15-12, 29-31Frankenmuth Mut. Ins. Co. v. Escambia Cnty. ......................... 18-29Franklin Convention Facilities Auth. v.

Am. Premier Underwriters, Inc. ........................................... 22-7Franklin Enters. Corp. v. Moore ................................................ 28-21Franks v. Del-Mar-Va Council, Inc. ........................................... 19-19Freed v. Great Atl. & Pac. Tea Co. ............................................... 29-7Freeman v. Hubco Leasing, Inc. .................................................. 2-35French Boureka, In re .................................................................. 6-73Freuhauf Corp. v. Jartran, Inc.

(In re Jartran, Inc.) (Jartran II) .................................21-40, 21-41Friarton Estates Corp., In re ........................................................ 6-54Fried v. Sungard Recovery Servs., Inc. ....................................... 22-29Friedlander Bros., Inc. v. Deal ................................................... 28-27Friendship Dairies, Inc. v. Comm’r ........................................... 3-110Frisch v. Victor Indus., Inc. ....................................................... 28-10Frito-Lay, Inc. v. LTV Steel Co. (In re Chateaugay Corp.) ......... 21-27Frontier Leasing Corp. v. Bowler ’s Country Club, Inc. ............. 20-40Frontier Leasing Corp. v.

Griffin Petroleum, Inc. .................................. 2-20, 20-61, 20-62Frontier Props., Inc., In re ......................................................... 21-51Frost Lumber Indus. v. Comm’r .................................................. 3-28FTC v. IFC Credit Corp. ........................................................... 12-21Fulton Bank v. McKittrick & Briggs Sec., Inc. .... 24-12, 24-13, 24-14Funding Sys. Asset Mgmt. Corp., In re ............................2-31, 20-84Funding Sys. Asset Mgmt. Corp. v. Chem. Bus. Credit Corp.

(In re Funding Sys. Asset Mgmt. Corp.) ............................. 20-84Furley’s Transp., Inc., In re ....................................................... 21-25Furr ’s Supermarkets, Inc., In re ................................................ 21-29Furst & Thomas v. Brewster ...................................................... 28-17Furst-McNess Co. v. Kielly .......................................................... 28-6

G

Galentine v. Estate of Stekervetz ............................................... 29-25Gallivan v. Springfield Post Rd. Corp. ......................................... 21-6Galt v. Comm’r ......................................................................... 3-157Gamma Ctr., Inc., In re .............................................................. 2-29Gangloff Indus., Inc. v. Generic Fin. & Leasing Corp. .............. 20-53Garcia v. Vanguard Car Rental USA, Inc. .......................20-13, 29-22Gardinier, Inc., In re .......................................................21-43, 21-53Gardner v. Cole .................................................................. App. 6K-1


T–20

Gateway Ethanol, LLC, In re ....................................................... 2-10GATX Terminals Corp. v. A. Tarricone, Inc.

(In re A. Tarricone, Inc.) ..................................................... 21-46Gaydos v. Huntington Nat’l Bank ............................................. 27-30Geary Street Park & Ocean Railroad Co. v. Rolph ..............App. 6L-3Gefen v. Comm’r ...................................................... 3-15, 3-39, 3-45Gem, Inc. v. United States .................................................3-47, 3-52Gen. Dev. Corp., In re ................................................................. 21-7Gen. Elec. Capital Corp. v. ePlus, Inc. .................................... 20-109Gen. Elec. Capital Corp. v. Kasey .............................................. 6-120Gen. Excavator Co. v. Emory .................................................... 28-33Gen. Growth Props., Inc., In re ............................ 19-9, 21-91, 21-92Gen. Highways Sys., Inc. v. Dennis .......................................... 28-21Gen. Motors Acceptance Corp. v. Huron Fin. Corp. ................. 28-32Gen. Motors Acceptance Corp. v. Shadyside Coal Co. .............. 28-32Genesco Employees’ Credit Ass’n v. Cobb .................................. 28-5Geneva Drive-In Theatre, Inc. v. Comm’r .................................. 3-24Gentile v. Garden City Alarm Co. .............................................. 6-28Geographic Network Affiliates-Int’l, Inc. v.

Entm’t for Empowerment Found. ......................................... 28-4George v. Bd. of Educ. ............................................................... 18-20George H. Cox Co. v. Phonograph Co. ..................................... 28-33George J. Kolar, Matter of .......................................................... 24-16Ga. Steel, Inc., In re ...........................................................2-23, 2-24Ga.-Pac. Consumer Prods. LP v. NCR Corp. ............................... 9-53G.I. Indus., Inc., In re ............................................................... 21-66Giant Eagle, Inc. v. Phar-Mor, Inc. ...................................2-16, 21-66Giberson v. Comm’r .................................................................... 3-83Gibraltar Fin. Corp. v. Prestige Equip. Corp. ............ 2-9, 15-33, 20-8Gill v. Easebe Enters., Inc. (In re Easebe Enters., Inc.) .............. 21-63Gill v. S.H.B. Corp. .................................................................... 28-10Gillenwater v. Burlington N. & Santa Fe Ry. Co. ...................... 29-29Gilligan, Will & Co. v. SEC ....................................................... 24-17Gilman v. Comm’r .................................................................... 3-123Gilmore v. Ute City Mortg. ......................................................... 6-12Gimbel v. Signal Cos. .................................................................. 6-40Girod Trust Co. v. Kingsdown Corp. NV .................................. 28-27Gladstone Glen, In re .................................................................. 6-55Glass City Bank v. United States ........................................ App. 6J-3Glennon Heights, Inc. v. Cent. Bank & Trust ........................... 18-20Glens Falls Ins. Co. v. City of New York ..................................... 6-29Global Int’l Airways, In re .............................................21-18, 21-22,

.................................................................. 21-44, 21-104, 21-105Gloria Mfg. Corp. v. Int’l Ladies’ Garment Workers’ Union ....... 21-6



Glosser v. Colonial Pac. Leasing Co.(In re Equitable Fin. Mgmt., Inc.) ....................................... 6-138

Goldberg v. 401 N. Wabash Venture LLC .................................... 24-4Goldin v. Putnam Lovell, Inc.

(In re Monarch Capital Corp.) ............................................ 21-30Goldstein v. Comm’r ................................................................. 3-105Goldwater v. Oltman .........................................App. 6L-4, App. 6L-5Golsen v. Comm’r ....................................................................... 3-68Gonzalez v. M/V Destiny Panama ............................................... 9-26Gonzalez v. Rutherford Corp. ................................. 20-23, 29-5, 29-8Goodin v. TBF Fin. LLC ............................................................ 20-63Goody ’s Family Clothing, Inc., In re ........................................ 21-26Gordon Sel-Way, Inc., In re ....................................................... 21-77Gordon Sel-Way, Inc. v. United States

(In re Gordon Sel-Way, Inc.) ............................................... 21-77Gosch v. B&D Shrimp, Inc. .................................. 28-6, 28-21, 28-22Gosch v. Burns (In re Finn) ....................................................... 21-71Graham v. Dunkley ............................................ 14-33, 14-34, 29-22Gratrix v. Pine Tree, Inc. ............................................................. 28-8Gray v. Jefferson Loan & Inv. Bank

(In re Commercial Mgmt. Servs., Inc.) ............................... 20-81Grayson-Robinson Stores, Inc., In re ........................................ 21-37Great N. Ins. Co. v. Dayco Corp. .............................................. 25-12Green v. Zimmerman ................................................................ 29-23Green Hills, LLC v. Aaron Streit, Inc. ....................................... 22-74Green Thumb, Inc. v. Tiegs ...................................................... 28-18Green Tree Acceptance, Inc. v. Blalock ............... 28-18, 28-20, 28-22Greenfield Mills, Inc. v. Macklin ............................................... 22-28Greenpoint Metallic Bed Co., In re ................................21-33, 21-36Gretchen’s of Minneapolis, Inc. v. Highland House, Inc.

(In re Interco, Inc.) ............................................................. 21-74Greystone III Joint Venture, In re ............................................. 21-39Griffin v. Jones ..................................................... 24-4, 24-14, 24-15Grodt & McKay Realty, Inc. v. Comm’r ...................................... 3-16Groot v. Gen. Elec. ...................................................................... 29-8Gross v. Sweet ............................................................................. 6-28Grp. of Institutional Investors v. Chi., Milwaukee,

St. Paul & Pac. R.R. Co. ................... 21-64, 21-80, 21-90, 21-94Grp.-Nev., Inc. v. Trans World Airlines, Inc.

(In re Trans World Airlines, Inc.) .... 21-27, 21-31, 21-66, 21-101Grubbs Constr. Co., In re ..................................... 2-10, 15-37, 20-15G.S. Omni Corp., In re ............................................................. 21-78GU Mkts. v. PNC Fin. Servs. Grp. ............................................ 21-52Guaderrama v. Comm’r ............................................................... 3-39Guardsman Lease Plan, Inc. v. Gibraltar Transmission Corp. ...... 2-5


T–22

Gude v. City of Lakewood ......................................................... 18-21Guinn v. Oakwood Props., Inc.

(In re Oakwood Mkts., Inc.) ....................................21-24, 21-28Gulf Chem. & Metallurgical Corp. v.

Associated Metals & Minerals Corp. .................................. 25-21Gulfco Inv. Corp., In re ............................................................. 21-50Guttman v. Xtra Lease, Inc. (In re Furley ’s Transp., Inc.) ......... 21-25Guzman v. Pichirilo ................................................................... 29-27Gwaltney of Smithfield, Ltd. v. Chesapeake Bay Found. ........... 22-29

H

Haberman v. Chem. Bank ......................................................... 18-15Haberman v. Wash. Pub. Power Supply Sys. ............................. 18-15Hadley v. Baxendale ................................................................... 20-65HAL, Inc., In re ......................................................................... 21-76HAL, Inc. v. United States (In re HAL, Inc.) ............................. 21-76Hall v. City of Baltimore ........................................................... 18-22Hall v. Perry (In re Cochise Coll. Park, Inc.) ....................21-8, 21-30Hall v. Sencore, Inc. .................................................................. 28-22HA-LO Indus. v. CenterPoint Props. Trust .....................21-27, 21-28Halprin, In re ...................................................................... App. 6J-2Halstead v. McHendry ............................................................... 18-22Handy Andy Home Improvement Ctrs., Inc., In re .......21-27, 21-28Hanson v. Commercial Union Ins. Co. .................................... 25-47Harbin Yinhai Tech. Dev. Co. v.

Greentree Fin. Grp. Ltd. ..........................................28-18, 28-36Harmon Indus., Inc. v. Browner ................................................ 22-23Harms, Inc. v. Tops Music Enters., Inc. ...................................... 28-7Harold Lang Jewelers, Inc. v. Johnson ..............................28-9, 28-30Harris, In re ................................................................................. 6-73Harris Mgmt. Co., In re .................................................21-36, 21-42Harris Pine Mills, In re ............................................................. 21-86Hart Envtl. Mgmt. Corp. v. Sanshoe Worldwide Corp.

(In re Sanshoe Worldwide Corp.) ........................................ 21-17Harte-Hanks Direct Mktg./Balt., Inc. v.

Varilease Tech. Fin. Grp., Inc. ............................................. 20-24Hartford Accident & Indem. Co. of Hartford v. S. Pac. Co. ...... 29-26Harvest Credit Mgmt. VII, LLC v. Harris ................................... 28-4Hatco Corp. v. W.R. Grace & Co. ............................................. 25-22Hausman v. Royal Ins. Co. ........................................................ 25-33Hawker Beechcraft, Inc., In re ................................................... 21-33Hawkspere Ship. Co. v. Intamex, S.A. ........................................ 9-34Hayball Trucking, Inc., In re ..................................................... 21-40



Hayes v. Allstate Ins. Co. .......................................................... 25-14Hayes Lemmerz Int’l, Inc., In re ............................................... 21-27Hays Corp. v. Bunge Corp. .............................................28-18, 28-20HB Logistics, LLC, In re ............................................................ 15-33Healey v. Morgan ....................................................................... 28-14Health Horizons, Inc. v. State Farm Mut. Ins. Co. ..................... 28-9Hearn v. BHP Billiton Petroleum (Ark.), Inc. ............................ 22-71Hecht v. Malley ...................................................................App. 6L-5Helms Constr. & Dev. Co. v. Southmark Corp. ........................ 21-63Helvering v. Bruun ..............................................................3-86, 3-87Helvering v. F&R Lazarus & Co. ................... 3-12, 3-13, 3-82, 15-15Helvering v. Gerhardt ................................................................ 18-11Herbert, In re ...................................................... 21-18, 21-19, 21-20Hercules Mach. Corp. v. McElwee Bros., Inc. ........................... 15-34Heritage N. Dunlap Trust, In re ................................................ 19-10Herman v. S.C. Nat’l Bank ........................................................ 22-29Hernandez, In re ....................................................................... 21-62Hesling v. CSX Transp., Inc. ..................................................... 29-30Hewlett-Packard Fin. Servs. Co. v. One2One, LLC ................... 20-62HGM Commc’ns, Inc. v. Hartford Fire Ins. Co. ......................... 25-8HHI FormTech, LLC v. Magna Powertrain USA, Inc.

(In re FormTech Indus. LLC) .............................................. 21-76Hibernia Nat’l Bank v. United States ........................................ 3-139Hidden Lakes Dev. v. Allina Health Sys. ................................... 22-74Higginbotham v. Ford Motor Credit Corp. ................................ 27-31Higginbotham v. N.H. Indem. Co. ............................................ 25-14Highland Constr. Mgmt. Serv., LP, In re ................................... 21-13Highland Superstores, Inc., In re ............................................... 21-65Hightower Petroleum Corp. v. Story .......................................... 28-12Highway Traffic Safety Assocs., LLC v. Gomien & Harrop ......... 28-4Hilton v. Comm’r ..................................3-22, 3-23, 3-33, 3-40, 3-91,

...................................... 3-111, 3-115, 3-119, 3-122, 6-37, 15-13Hinden/Owen/Engelke, Inc. v.

Wailea Kai Charters ....................................... 28-7, 28-19, 28-22Hines v. United States ............................................................... 3-107Hiser v. Blue Cross of Greater Phila.

(In re St. Mary Hosp.) ........................................................ 21-78Historic Boardwalk Hall LLC v. Comm’r .................................. 3-111Hitachi Credit Am. Corp. v. Signet Bank .......................6-34, 20-110H.J. Heinz Co. & Subsidiaries v. United States ........................ 3-120Hoechst Celanese Corp., In re .................................................... 25-5Hoeppner Constr. Co. v. U.S. for Use of Magnum ..................... 28-7Hoffman Constr. Co. v. Erwin ................................................... 28-21Hogeland v. Sibley, Lindsay & Curr Co. ...................................... 6-29Hokanson v. Comm’r ................................................................ 16-16


T–24

Holder v. Aultman, Miller & Co. ................................................ 28-5Holford, In re ............................................................................ 21-76Holford v. Powers (In re Holford) ....................... 21-76, 21-77, 21-78Holiday Inns, Inc. v. Aetna Ins. Co. .......................................... 25-19Holley v. United States .............................................................. 18-31Hollinger, Inc. v. Hollinger Int’l, Inc. .......................................... 6-40Holmes Packaging Mach. Corp. v. Bingham ............................... 2-12Homac, Inc. v. Fort Wayne Mortg. Co. ...................................... 28-31Homeplace Stores, Inc., In re .................................................... 21-13Honeywell, Inc. v. Lithonia Lighting, Inc. ................................. 6-122Hopkins Partners v. Comm’r ....................................................... 3-86Horton v. Rehbein (In re Rehbein) ............................................. 21-63Hoskins v. Wilson ..................................................................... 18-21Hosp. Corp. of Am. v. Comm’r ................................................. 3-147Houston Canning Co. v. Va. Can Co. ....................................... 28-24HP Distribution, LLP, In re ....................................................... 15-41HSF Holding, Inc., In re .............................................................. 9-26Hubbard v. Hardeman Cnty. Bank .............................................. 2-23Huberman v. Denny ’s Rests., Inc. ............................................... 24-5Hudson Farms, Inc. v. McGrellis ................................................ 28-8Hudspeth v. Comm’r ................................................................... 3-91Hunter v. Snap-On Credit Corp. (In re Fox) ............................. 21-71Hydrometals, Inc. v. Comm’r .................................................... 14-70

I

ICS Cybernetics, Inc., In re ....................................................... 20-85IES Indus., Inc. v. United States .............. 3-107, 3-108, 3-115, 3-122IFC Credit v. Aliano Bros. Gen. Contractors .............................. 2-30IFC Credit Corp. v. Burton Indus., Inc. .................................... 20-36IFC Credit Corp. v. Specialty Optical Sys., Inc. .......................... 2-34ILC Corp. v. Latino Newspaper, Inc. ........................................... 28-7Ill. Power Co. v. Comm’r ....................................... 3-15, 3-39, 15-16Ill. Valley Paving Co. v. Comm’r ......................................3-59, 16-28Imaging Fin. Servs., Inc. v. Graphic Arts Servs., Inc. ................ 6-121In re 1 Potato 2, Inc. ................................................................. 21-30In re 421 Willow Corp. ............................................................. 21-17In re 611 6th Ave. Corp. ........................................................... 21-17In re 2712 Mission Partners, L.P. .............................................. 21-48In re A. Tarricone, Inc. .............................................................. 21-46In re A&F Enter., Inc. II ............................................................ 21-34In re Access Beyond Techs., Inc. ............................................... 21-84In re Adana Mortg. Bankers ...................................................... 21-58In re Adelphia Commc’ns Corp. ............................................... 21-61



In re Advisory Opinion to the Governor:Public Drinking Water Prot. Act of 1987 ............................ 18-24

In re Ahaza Sys., Inc. ................................................................ 21-71In re Air Conditioning, Inc. ...................................................... 6-146In re Air Fla. ................................................................................ 7-68In re Air Vt., Inc. ..................................................................... 21-106In re Airlift Int’l, Inc. ................................. 7-67, 7-69, 7-70, 21-100,

................................................... 21-101, 21-103, 21-105, 21-106In re A.J. Lane & Co. ................................................................ 6-130In re All for a Dollar ................................................................. 21-29In re Almac’s, Inc. ..........................................................21-27, 21-29In re Am. Magnesium Co. .......................................................... 21-7In re Ames Dep’t Stores, Inc. .........................................21-27, 21-29In re ANC Rental Corp. .................................................21-44, 21-58In re Anderson Co. .................................................................... 21-55In re Anolik ............................................................................... 21-31In re Anzai ................................................................................ 18-21In re Appalachian Finishing Works ........................................... 21-71In re Arden & Howe Assocs., Ltd. ............................................ 21-65In re Arnold Print Works, Inc. .................................................. 21-86In re At Home Corp. .......................................... 21-29, 21-42, 21-64In re AT of Me. .......................................................................... 21-40In re Atlanta Times, Inc. ........................................................... 6-121In re Atl. Computer Sys., Inc. ............................................6-92, 12-6In re Austin Dev. Co. .....................................................21-68, 21-96In re Baldwin Rental Ctrs., Inc. .....2-19, 6-120, 6-123, 20-62, 21-50In re B&L Oil Co. ...................................................................... 21-77In re BankVest Capital Corp. .......21-47, 21-48, 21-76, 21-80, 21-85In re Barney’s ............................................................................ 15-41In re Baudoin ............................................................................. 21-73In re BCE West, L.P. .................................................................. 21-79In re Beckham ................................................................15-34, 20-12In re Becknell & Crace Coal Co. ................................................. 21-8In re Bennett Funding Grp., Inc. ............................................... 21-88In re Bergsoe Metal Corp. ......................................................... 19-21In re Bergt .................................................................................. 21-68In re Best Prods. Co. ......................................................21-29, 21-92In re Bethlehem Steel Corp. ...................................................... 21-42In re Bevis Co. ............................................................................... 2-8In re Bluman ............................................................................... 21-7In re Bos. Post Rd. Ltd. P ’ship .................................................. 21-39In re Brady Mun. Gas Corp ...................................................... 21-74In re Braniff ................................................................................. 8-22In re Braniff Airways, Inc. .................................. 21-58, 21-60, 21-84In re Braniff, Inc. ......................................................................... 7-74


T–26

In re Brankle Brokerage & Leasing, Inc. .........................15-36, 20-12In re Bridgeport Jai Alai, Inc. .................................................... 21-43In re Bldg. Block Child Care Ctrs., Inc. .................................... 21-46In re Bullock .............................................................................. 21-46In re Bumgardner ...................................................................... 15-32In re Burger Boys, Inc. ............................................................... 21-32In re Burival .............................................................................. 21-28In re Cal. Canners & Growers .......................................21-76, 21-77In re Cal. W. R.R., Inc. ................................................................ 8-27In re C&S Grain Co. ................................................................. 21-23In re Cardinal Indus., Inc. ......................................................... 21-60In re Carini ................................................................................ 21-71In re Catapult Entm’t, Inc. ........................................................ 21-60In re Catron ............................................................................... 21-60In re Cellnet Data Sys., Inc. ...................................................... 21-46In re Century Elec. Mfg., Inc. .................................................... 21-25In re CFLC, Inc. ........................................................................ 21-58In re Charles .................................15-34, 15-36, 20-12, 20-13, 29-31In re Charter Co. ....................................................................... 21-86In re Chateaugay Corp. ............................................................. 21-27In re Child World, Inc. .............................................................. 21-34In re Circle K Corp. ................................................................... 21-24In re Circuit-Wise, Inc. .............................................................. 21-13In re Circus Time, Inc. ...................................................20-13, 29-31In re CIS Corp. ............................................................................ 12-6In re City of New York .............................................................. 29-26In re Claremont Acquisition Corp. ...................... 7-68, 21-47, 21-59In re Clay .................................................................................. 21-58In re Clements .......................................................................... 10-29In re CNB Int’l, Inc. .................................................................. 20-20In re Cobham Enters. .....................................................21-84, 21-95In re Cochise Coll. Park, Inc. ...........................................21-8, 21-30In re Cole Bros., Inc. ................................................................. 21-63In re Colony Square .................................................................. 21-40In re Colortex Indus. ................................................................. 21-31In re Comcoach Corp. ................................................................. 6-73In re Comdisco, Inc. .........................................................21-6, 21-78In re Commercial Mgmt. Serv., Inc. .................................2-32, 20-81In re Commercial Money Ctr., Inc. ..................... 2-31, 18-28, 20-81,

.................................................................... 20-83, 20-113, 21-89In re Cmty. Med. Ctr. ................................................................ 21-66In re Compton Corp. ................................................................. 6-147In re Compuadd Corp. .............................................................. 21-26In re Constitutional Trust No. 2-562 ........................................ 19-10In re Cont’l Airlines, Inc. ...................................................7-74, 8-22



In re Cont’l Energy Assoc. Ltd. ................................................. 21-24In re Copeland ........................................................................... 21-36In re Cottrell ............................................................................. 20-13In re Country Club Estates at Aventura Maint. Ass’n .............. 21-42In re CP Holdings, Inc. ............................................................. 21-68In re Craig ........................................................................21-7, 21-43In re Crow Winthrop Operating P ’ship ..................................... 21-55In re Crummie ............................................................................ 21-7In re CS Cybernetics, Inc. ........................................................... 2-31In re Dailey ............................................................................... 6-121In re Davidovich ................................................. 21-75, 21-76, 21-78In re Dehon, Inc. ....................................................................... 21-41In re Dena Corp. ................................................ 15-33, 15-34, 15-41In re Derailment Cases ............................................................. 29-28In re D.M. Kaye & Sons Transp., Inc. ....................................... 21-25In re Doctor ’s Hosp. of Hyde Park, Inc. .................................... 21-91In re Double G Trucking of Arkla-Tex, Inc. .......... 2-11, 15-33, 15-36In re Drexel Burnham Lambert Grp., Inc. .................................. 21-8In re Dynamic Tooling Sys., Inc. ............................................... 21-37In re Eagle Enters., Inc. ........................... 15-33, 15-37, 15-41, 21-15In re Easebe Enters., Inc. ........................................................... 21-63In re Ecco Drilling Co. .................................................................. 2-8In re Edison Bros. Stores, Inc. ................................................... 21-13In re Elder-Beerman Stores Corp. ............ 21-13, 21-25, 21-27, 21-46In re Electrospace Corp. ............................................................ 21-54In re Elm Inn, Inc. .................................................................... 21-96In re Empire Equities Capital Corp. ...............................21-21, 21-48In re Energy Sys. Equip. Leasing Sec. Litig. ........................24-4, 24-8In re Equitable Fin. Mgmt., Inc. ................................................ 6-138In re Ernst Home Ctr., Inc. ....................................................... 21-54In re Estate of Taylor ................................................................. 28-35In re Evans Prods. Co. ............................................................... 21-37In re Exennium Inc. .................................................................. 21-55In re E-Z Sure Convenience Stores, Inc. ................................... 21-56In re Family Snacks, Inc. ........................................................... 21-41In re Farley, Inc. ........................................................................ 10-29In re FBI Dist. Corp. ................................................................. 21-41In re Federal-Mogul Global, Inc. ............................................... 21-28In re Federated Dep’t Stores, Inc. .............................................. 21-64In re Fin. Ctr. Assocs. ................................................................ 6-130In re Finn .................................................................................. 21-71In re Fleming Cos. ..........................................................21-42, 21-49In re Fontainebleau Hotel Corp. ................................................ 21-19In re Food Barn Stores, Inc. ....................................................... 21-55In re Food Etc., L.L.C. ............................................................... 21-25


T–28

In re Footstar, Inc. ..................................................................... 21-61In re Ford Motor Credit Co. Motor Vehicle Lease Litig. ........... 27-29In re FormTech Indus. LLC ....................................................... 21-76In re Forty-Eight Insulations ..................................................... 25-27In re Four Star Pizza, Inc. .......................................................... 21-27In re Fox .................................................................................... 21-71In re French Boureka ................................................................... 6-73In re Friarton Estates Corp. ......................................................... 6-54In re Frontier Props., Inc. .......................................................... 21-51In re Funding Sys. Asset Mgmt. Corp. .............................2-31, 20-84In re Furley ’s Transp., Inc. ........................................................ 21-25In re Furr ’s Supermarkets, Inc. ................................................. 21-29In re Gamma Ctr., Inc. ............................................................... 2-29In re Gardinier, Inc. ........................................................21-43, 21-53In re Gateway Ethanol, LLC ........................................................ 2-10In re G.I. Indus., Inc. ................................................................ 21-66In re G.S. Omni Corp. .............................................................. 21-78In re Gen. Dev. Corp. .................................................................. 21-7In re Gen. Growth Props., Inc. ............................. 19-9, 21-91, 21-92In re Ga. Steel, Inc. ............................................................2-23, 2-24In re Gladstone Glen ................................................................... 6-55In re Global Int’l Airways .........21-18, 21-22, 21-44, 21-104, 21-105In re Goody ’s Family Clothing, Inc. ......................................... 21-26In re Gordon Sel-Way, Inc. ........................................................ 21-77In re Grayson-Robinson Stores, Inc. ......................................... 21-37In re Greenpoint Metallic Bed Co. .................................21-33, 21-36In re Greystone III Joint Venture .............................................. 21-39In re Grubbs Constr. Co. ...................................... 2-10, 15-37, 20-15In re Gulfco Inv. Corp. .............................................................. 21-50In re HAL, Inc. .......................................................................... 21-76In re Halprin ....................................................................... App. 6J-2In re Handy Andy Home Improvement Ctrs., Inc. ........21-27, 21-28In re Harris .................................................................................. 6-73In re Harris Mgmt. Co. ..................................................21-36, 21-42In re Harris Pine Mills .............................................................. 21-86In re Hawker Beechcraft, Inc. .................................................... 21-33In re Hayball Trucking, Inc. ...................................................... 21-40In re Hayes Lemmerz Int’l, Inc. ................................................ 21-27In re HB Logistics, LLC ............................................................. 15-33In re Herbert ....................................................... 21-18, 21-19, 21-20In re Heritage N. Dunlap Trust ................................................. 19-10In re Hernandez ........................................................................ 21-62In re Highland Constr. Mgmt. Serv., LP .................................... 21-13In re Highland Superstores, Inc. ................................................ 21-65In re Hoechst Celanese Corp. ..................................................... 25-5



In re Holford ............................................................................. 21-76In re Homeplace Stores, Inc. ..................................................... 21-13In re HP Distribution, LLP ........................................................ 15-41In re HSF Holding, Inc. ............................................................... 9-26In re ICS Cybernetics, Inc. ........................................................ 20-85In re Indri .................................................................................. 21-70In re Inforex, Inc. ...................................................................... 21-87In re Ins. Antitrust Litig. ............................................................. 25-5In re Interco, Inc. ...........................................................6-143, 21-74In re Interstate Dep’t Stores, Inc. .............................................. 6-159In re Ionosphere Clubs, Inc. ........................................................ 7-74In re Iowa Premium Serv. Co. ........................................21-70, 21-71In re Itel Corp. .......................................................................... 21-78In re J. Peterman Co. ................................................................ 21-44In re Jackson Brewing Co. ..............................................21-89, 21-96In re James Cable Partners .............................................21-60, 21-61In re Jamesway Corp. ................................................................ 21-56In re Jartran, Inc. ............................................................21-40, 21-41In re J.F. Hink & Son .....................................................21-54, 21-56In re JII Liquidating, Inc. ........................................................... 15-34In re J.M. Fields, Inc. ................................................................ 21-38In re Johnson ....................................................................21-6, 21-78In re Jolly ..................................................................................... 21-7In re Jones’ Estate ...................................................................... 28-35In re Joshua Slocum, Ltd. .......................................................... 21-47In re KAR Dev. Assocs., L.P. ...................................................... 15-41In re Kinds ................................................................................... 20-8In re Kingston Turf Farms, Inc. ................................................. 21-31In re Kiwi Int’l Air Lines, Inc. ......................................21-72, 21-106In re Klaber Bros. ....................................................................... 21-43In re Kmart Corp. ...........................................................21-33, 21-55In re Knoll N. Am., Inc. .............................................................. 28-8In re Koenig Sporting Goods, Inc. ..................................21-27, 21-28In re Kopel ................................................................................. 21-43In re Kroh Bros. Dev. Co. ................................... 6-130, 21-37, 21-38In re Kyle Trucking, Inc. ............................................................ 21-17In re Lakeshore Constr. Co. of Wolfeboro, Inc. ......................... 21-25In re Langley ................................................................................ 6-55In re Lash .................................................................................. 20-12In re Lavigne .............................................................................. 21-68In re Lawrence W. Inlow Accident Litig. ................. 7-92, 7-95, 29-24In re Lazar ................................................................................. 21-30In re LCO Enters. ...........................................................21-71, 21-72In re Le-Nature’s Inc. ................................................................ 20-98In re Learningsmith, Inc. .......................................................... 21-29


T–30

In re Leasing Consultants, Inc. ................................................... 2-32In re Lerch ..................................................................................... 2-9In re Liljeberg Enters., Inc. ...............................................21-6, 21-56In re Lindsey .............................................................................. 10-29In re Load-It, Inc. ...........................................................20-13, 29-31In re Locke ......................................................................21-68, 21-96In re Luce Indus., Inc. ............................................................... 21-54In re Lunan Family Rests. ......................................................... 15-33In re Lykes Bros. S.S. Co., Ltd. ................................. 9-61, 9-62, 9-63In re M. Fine Lumber Co. ......................................................... 21-49In re Madigan ............................................................................ 21-75In re Magness .................................................................21-58, 21-61In re Magnolia Gas Co. ............................................................. 21-77In re Malden Mills, Inc. .................................................21-37, 21-38In re Marhoefer Packing Co. ..........................................15-41, 20-14In re Martin Bros. Toolmakers, Inc. ................... 21-10, 21-90, 21-92In re Masterwear Corp. ............................................................. 21-76In re McCrory Corp. ................................................................. 21-29In re McLean Indus., Inc. .......................................................... 21-24In re Medallion Realty Trust ..................................................... 19-10In re Mem’l Hosp. of Iowa Cnty., Inc. ...................................... 21-78In re Merco Joint Venture, LLC ................................................... 8-20In re Meridian Reserve, Inc. ...................................................... 20-80In re Merrick ............................................................................... 2-24In re Merritt Dredging Co. ............................................................ 2-9In re Mesa Ref., Inc. ...................................................................... 2-5In re Metro. Elec. Supply Corp. ................................................. 21-31In re Meyertech Corp. ............................................................... 21-73In re Midtown Skating Corp. .................................................... 21-50In re Midway Airlines Corp. .............................. 21-25, 21-26, 21-61In re Miller Bros. Lumber Co. ................................................... 21-13In re Mimi’s of Atlanta, Inc. ..........................................21-11, 21-34In re Mindy ’s ............................................................................. 21-70In re Minoco Grp. of Cos. ......................................................... 21-10In re Mirant Corp. ..................................................................... 21-60In re Mr. Gatti’s, Inc. ................................................................ 21-26In re Modern Textile, Inc. .................................. 6-142, 10-29, 21-68In re Mohawk Indus., Inc. ........................................................ 21-77In re Monarch Capital Corp. ..................................................... 21-30In re Montgomery Ward Holding Corp. ..... 2-19, 6-120, 6-124, 6-126,

.................................................15-32, 15-33, 15-34, 15-40, 20-61,

.......................................20-62, 20-63, 21-27, 21-28, 21-66, 21-67In re Montreal Me. & Atl. Ry. ................................................... 29-29In re Mosby ............................................................................... 19-10In re Motel Assocs. of Cincinnati ............................................. 21-37



In re Mount Carbon Metro. Dist. ............................................. 21-22In re MS Freight Dist., Inc. ............................................21-27, 21-30In re Muma Servs., Inc. ...................................... 21-25, 21-26, 21-41In re Munple, Ltd. ..........................................................21-43, 21-53In re Murexco Petroleum, Inc. .................................................... 21-8In re Murray .................................................... 2-6, 2-9, 15-32, 15-33In re My Type, Inc. .................................................................... 20-13In re Nat’l Gypsum Co. .................................................21-37, 21-38In re Nat’l Welding of Mich., Inc. ............................................. 29-31In re Neisner Bros. .................................................................... 6-129In re Nerland Oil ................................................................. App. 6J-1In re N.M. Ice Mach. Co. .......................................................... 20-84In re Newcomb ............................................................................ 21-7In re Nickels Midway Pier, LLC ................................................ 21-37In re N. Am. Royalties, Inc. ...................................................... 21-24In re N. Bay Tractor, Inc. ........................................................... 21-31In re Northampton Corp. .......................................................... 21-40In re Nw. Airlines Corp. ....................................... 2-19, 6-120, 6-126In re Novon Int’l, Inc. ............................................................... 21-53In re Oakwood Mkts., Inc. .............................................21-24, 21-28In re O’Brien Envtl. Energy, Inc. ............................................... 21-38In re O’Connor .......................................................................... 21-36In re Old Car Co. ........................................................................ 6-54In re OPM Leasing Servs., Inc. ..................... 2-33, 6-92, 21-6, 21-78,

................................................21-79, 21-84, 21-93, 21-94, 21-97In re Orient Invs., Inc. .............................................................. 21-47In re Orion Pictures Corp. ......................................................... 21-44In re Orla Enters. ........................................................................ 21-7In re Orphir Trust ...................................................................... 19-10In re Orvco, Inc. ........................................................................ 21-27In re Otasco, Inc. ....................................................................... 29-31In re Our Secret, Ltd. .................................................................... 2-8In re Owen .....................................................................15-32, 20-12In re Pac. Arts Publ’g, Inc. ......................................................... 21-27In re Pac. Express, Inc. .......................... 20-22, 21-13, 21-15, 21-104In re Pac. Gas & Elec. Co. ......................................................... 21-18In re Pac.-Atl. Trading Co. ......................................................... 21-26In re Palace Quality Servs. Indus., Inc. ..........................21-10, 21-26In re Pan Am Corp. .................................................. 7-74, 7-76, 8-22In re Penn Traffic Co. .......................................................21-8, 21-25In re Perdido Motel Grp., Inc. ................................................... 21-39In re Pillowtex, Inc. ............................................... 2-8, 15-32, 15-33,

...................................................................... 15-41, 20-12, 21-15In re Pioneer Ford Sales, Inc. .......21-58, 21-59, 21-60, 21-84, 21-94In re Planes, Inc. ....................................................................... 6-146


T–32

In re Plitt Amusement Co. ........................................................ 21-43In re Policy Realty Corp. ........................................................... 21-17In re Pollock ...................................................................21-16, 21-53In re Pomona Valley Med. Grp., Inc. ......................................... 21-44In re Powers ............................................................................... 20-14In re Prime Motor Inns, Inc. ..................................................... 6-146In re PRK Enters., Inc. .............................................................. 21-46In re PSINet, Inc. ...........................................................21-12, 21-14In re Pub. Serv. Co. of N.H. ...................................................... 21-33In re Qintex Entm’t, Inc. ........................................................... 21-53In re Qualitech Steel Corp. ........................................................ 21-30In re Rafter Seven Ranches L.P. ................................................. 20-39In re Rainey ................................................................................. 3-99In re Ram Mfg. .......................................................................... 21-64In re Raymond Cossette Trucking, Inc. ..................................... 21-31In re RBGSC Inv. Corp. ............................................................ 21-43In re Rebel Rents, Inc. ....................................................20-12, 21-33In re Rehbein ............................................................................. 21-63In re R.H. Macy & Co. .............................................................. 21-40In re Richmond Metal Finishers, Inc. ............................21-44, 21-82In re Rickel Home Ctrs., Inc. .................................................... 21-55In re Romani ....................................................................... App. 6J-5In re Royster Co. ....................................................................... 21-43In re St. Mary Hosp. ................................................................. 21-78In re Sambo’s Rests., Inc. .......................................................... 21-56In re Sanshoe Worldwide Corp. ......................................21-17, 21-53In re Sapolin Paints ................................................................... 21-49In re Sauk Steel Co. .................................................................... 6-73In re Schaumburg Hotel Owner Ltd. P ’ship .............................. 6-130In re Secured Equip. Trust of E. Airlines, Inc. ...... 19-9, 19-10, 21-91In re Select-a-Seat Corp. .............................................................. 21-7In re Sequoia Auto Brokers Ltd. ................................................ 21-11In re Seven Hills, Inc. ................................................................ 21-49In re Shangri-La, Inc. ......................................................21-46, 21-47In re Sigel & Co. ....................................................................... 21-21In re Skyler Ridge ...................................................................... 6-130In re Snelson ............................................................................. 20-63In re Sok Jun Kong .................................................................... 21-17In re S. Air Transp., Inc. .....................................................7-63, 7-64In re S. Pac. Funding Corp. ......................................................... 21-6In re Stable Mews Assocs., Inc. ................................................... 6-54In re Stadium Mgmt. Corp. ...................................................... 21-55In re Standor Jewelers W., Inc. .................................................. 21-56In re Stellman .............................................................................. 21-9In re Storage Tech. Corp. ................................................21-78, 21-93



In re Streets & Beard Farm P ’ship .......................... 21-6, 21-7, 21-18In re Sun Runner Marine, Inc. .................................................. 21-62In re Sundial Asphalt Co. ...............................................21-18, 21-64In re Sunterra Corp. .................................................................. 21-61In re Superior Toy & Mfg. Co. .................................................. 21-72In re Taggatz ...................................................................21-62, 21-63In re TAK Broad. Corp .............................................................. 21-53In re Tarricone, Inc. ................................................................... 21-46In re Tenna Corp. ...................................................................... 21-72In re Terrell ............................................................. 21-7, 21-8, 21-18In re Tex. Health Enters., Inc. ................................................... 21-48In re Texscan Corp. ..................................................................... 21-8In re Thinking Machs. Corp. .........................................21-30, 21-64In re Thomas B. Hamilton Co. ................................................. 21-63In re Thomas Commc’ns, Inc. .................................................. 21-58In re Tidewater Mem’l Hosp., Inc. .......... 21-22, 21-75, 21-76, 21-77In re Tonry .....................................................................21-10, 21-58In re Tower Air, Inc. .................................................................... 7-64In re Trans World Airlines, Inc. .................. 2-19, 6-120, 6-125, 7-69,

............................................................ 7-70, 21-27, 21-31, 21-66,

....................................................... 21-75, 21-77, 21-101, 21-105In re Treasure Island Land Trust ............................................... 19-10In re Tree Source Indus. ............................................................ 21-29In re Triangle Labs., Inc. ........................................................... 21-17In re Triplex Marine Maint., Inc. .......................................2-8, 21-13In re Tulsa Port Warehouse Co. ........................................2-10, 15-36In re TW, Inc. ............................................................................ 21-42In re Twist Cap .......................................................................... 6-146In re UAL Corp. ...........................................................21-28, 21-104In re UL Radio Corp. ................................................................ 21-55In re Uni Imaging Holdings, LLC .............................. 2-9, 2-10, 20-8In re Unitcast, Inc. .................................................................... 21-31In re United Airlines, Inc.

(Appeal of Nat’l Processing Co., LLC) ......... 21-44, 21-46, 21-63In re United Am. Fin. Corp. ....................................................... 2-22In re United Cigar Stores Co. ................................................... 6-143In re United Corp. ..................................................................... 15-34In re United Merchs. & Mfrs., Inc. ................................6-129, 6-130In re U.S. Fin., Inc. ................................................................... 21-41In re U.S. Wireless Data, Inc. ................................................... 21-46In re United Trucking Serv., Inc. ............................................... 21-31In re Universal Clearing House Co. .......................................... 19-10In re Univ. Med. Ctr. ......................................................21-77, 21-78In re Upstairs Gallery, Inc. ........................................................ 21-70In re Valley Media, Inc. ............................................................. 21-24


T–34

In re Valley Motors, Inc. ............................................................ 21-54In re Vanguard Airlines, Inc. ................................................... 21-106In re Vermont .............................................................................. 7-67In re Vernon Sand & Gravel, Inc. ............................................. 21-31In re Victoria Station, Inc. ......................................................... 21-37In re Victory Mkts., Inc. .................................................21-29, 21-35In re Video Update, Inc. ................................................................ 2-9In re Vill. Green Realty Trust .................................................... 19-10In re Vill. Rathskeller, Inc. ........................................................... 6-73In re Warehouse Club, Inc. ........................................................ 21-27In re Wash. Pub. Power Supply Sys. Sec. Litig. .......................... 18-40In re Watts ................................................................................. 21-62In re Webster Clothes, Inc. ........................................................ 21-24In re Wegner .....................................................................21-7, 21-18In re Wegner Farms Co. ............................................................ 21-62In re Wells ................................................................................. 21-64In re Wes Dor ............................................................................ 6-142In re West Electronics ................................................................ 21-59In re W. Elecs., Inc. .................................................................... 21-59In re W. Pac. Airlines, Inc. ........................................ 7-68, 7-70, 8-24In re W. Real Estate Fund, Inc. .................................................. 21-65In re Westside Printworks, Inc. ................................................. 21-47In re Westworld Cmty. Healthcare, Inc. .........................21-22, 21-47In re Wheeling-Pittsburgh Steel Corp. ....................................... 21-56In re Whitcomb & Keller Mortg. Co. .............................21-23, 21-32In re White River Corp. ............................................................. 21-70In re Wilkinson ......................................................................... 21-13In re Williams ........................................................................... 21-18In re Williamson ........................................................................... 2-8In re Wil-Low Cafeterias, Inc. ........................................21-36, 21-51In re Windmill Farms ................................................................ 21-18In re Wingspread Corp. ............................................................. 21-97In re Winston ................................................................................ 2-7In re WorldCom, Inc. ............................................. 2-8, 15-34, 21-14In re Yates Dev., Inc. ................................................................. 21-43In re Yonkers Hamilton Sanitarium, Inc. .................................. 21-77In re Zaleha ............................................................................... 15-34In re Zerkle Trucking Co. ..................................... 2-10, 15-34, 15-36In re ZZZZ Best Co. ................................................................. 21-71Indeck Power Equip. Co. v.

Jefferson Smurfit Corp. .................................... 29-2, 29-6, 29-11Indri, In re ................................................................................. 21-70Indus. Acceptance Corp. v. Haering .......................................... 28-32Indus. Partners, LLC v. Intelligroup, Inc. .................................. 24-23Inforex, Inc., In re ..................................................................... 21-87



Info. Leasing Corp. v. GDR Invs., Inc. ...................................... 20-36Info. Leasing Corp. v. McGladrey & Pullen, L.L.P. .................... 20-56Info. Sys. Servs. v. Platt ............................................................. 28-13Inn Operations, Inc. v. River Hill Motor Inn Co. ....................... 28-8Innovative Clinical Solutions, Ltd. v.

Clinical Research Ctr. ......................................................... 21-45Institut Pasteur v. Cambridge Biotech Corp. ............................. 21-61Ins. Antitrust Litig., In re ............................................................ 25-5Ins. Co. of N. Am. v. Schaeffer .................................................. 29-19Integral Control Sys. Corp. v.

Consol. Edison Co. of N.Y., Inc. .......................................... 9-37Integrated Container Servs., Inc. v. Overstreet ...............28-25, 28-29Interco, Inc., In re ..........................................................6-143, 21-74Interface Grp.-Nev., Inc. v. Trans World Airlines, Inc.

(In re Trans World Airlines, Inc.) ............................21-27, 21-31,.................................................................. 21-66, 21-101, 21-105

Interline Furniture, Inc. v. Hodor Indus. Corp. ......................... 28-22Intermar Overseas, Inc. v. Argocean S.A. .........................28-8, 28-24Int’l Inventors, Inc., E. v. Berger .................................................. 28-8Int’l Soc’y for Krishna Consciousness, Inc. v.

Lake Cnty. Agric. Soc’y ......................................................... 28-7Int’l Text Book Co. v. Peterson .................................................. 28-17Int’l Text Book Co. v. Pigg ......................................................... 28-17Interstate Constr. Co. v. Lakeview Canal Co. ........................... 28-21Interstate Dep’t Stores, Inc., In re ............................................. 6-159Ionosphere Clubs, Inc., In re ....................................................... 7-74IOS Capital, Inc. v. Jacobi ......................................................... 20-64Iowa Premium Serv. Co., In re .......................................21-70, 21-71Iowa-Mo Enters., Inc. v. Avren .................................................... 28-6Irene Realty Corp. v. Travelers Prop. Cas. Co. .......................... 25-33Irion v. Glens Falls Ins. Co. ...................................................... 29-19Irving Trust Co. v. A.W. Perry, Inc. ............................................ 6-129Itel Containers Intern. Corp. v. Atlanttrafik Exp. Serv. Ltd. ........ 9-38Itel Corp., In re ......................................................................... 21-78

J

J. Peterman Co., In re ............................................................... 21-44Jack Tar of Ark., Inc. v. Nat’l Wells Television, Inc. .................... 28-8Jackson Brewing Co., In re .............................................21-89, 21-96Jahn v. O’Neil ............................................................................ 29-20James v. Comm’r ......................................................................... 3-15James Cable Partners, In re ............................................21-60, 21-61


T–36

James Howden & Co. of Am. v.Am. Condenser & Eng’g Corp. ........................................... 28-12

Jamesway Corp., In re ............................................................... 21-56Jartran, Inc., In re ...........................................................21-40, 21-41Jasper v. Emp’rs Ins. Co. ........................................................... 25-21Jay-Lor Textiles, Inc. v. Pac. Compress Warehouse Co. .... 28-22, 28-25JAZ, Inc. v. Foley ..............................2-26, 2-27, 20-36, 20-39, 20-68J.C. Snavely & Sons, Inc. v. Wheeler ..............................28-17, 28-29Jennings v. Kansas City ............................................................. 18-20Jensen v. Cont’l Fin. Corp. ........................................................ 21-15Jensen v. Zuern .......................................................................... 28-11Jenson v. Cont’l Fin. Corp. .......................................................... 21-6Jessop v. City of Alexandria ....................................................... 25-33J.F. Hink & Son, In re ....................................................21-54, 21-56JII Liquidating, Inc., In re .......................................................... 15-34Jilley Film Enters., Inc. v. Home Box Office, Inc. ........................ 6-19J.M. Fields, Inc., In re ............................................................... 21-38John Deere Co. v. Cole Bros., Inc. (In re Cole Bros., Inc.) ........ 21-63John Hancock Life Ins. Co. v. Comm’r ............. 3-2, 3-54, 3-98, 3-99John Hancock Mut. Life Ins. Co. v.

Harris Trust & Sav. Bank ..................................................... 26-6Johnny ’s Pizza House, Inc. v. Huntsman .................................... 28-8Johnson, In re ...................................................................21-6, 21-78Johnson v. Agnant ..................................................................... 29-22Johnson v. Comm’r ................................................................... 3-106Johnson v. MPL Leasing Corp. .................................................. 28-17Johnson v. Rutherford Hosp. (In re Johnson) ............................ 21-78Johnson v. Seaborg ..................................................................... 28-28Johnson v. Smith (In re Johnson) ................................................ 21-6Johnson v. Stanley-Bostitch ......................................................... 29-9Johnson v. United States ....................................................3-15, 3-84Johnson & Anderson, Inc. v.

Barlow Assoc. Mgmt. Consultants, Ltd. ............................. 28-12Johnston v. Comm’r .................................................................. 3-189Joison Ltd. v. Taylor ................................................................... 28-18Jolly, In re .................................................................................... 21-7Jonathan’s Landing, Inc. v. Townsend ................................. App. 6J-5Jones v. Gen. Motors Acceptance Corp. .................................... 28-32Jones v. Wells Fargo Co. Express ............................................... 28-12Jones’ Estate, In re ..................................................................... 28-35Jordan v. Schaumburg Toyota .................................................... 27-32Joseph v. Viatica Mgmt., LLC ...................................................... 24-7Joshua Slocum, Ltd., In re ......................................................... 21-47Journal-Tribune Publ’g Co. v. Comm’r ........................................ 3-44JPMorgan Chase Bank v. Liberty Mut. Ins. Co. ........................ 6-140



J.R. Alsing Co. v. New England Quartz & Spar Co. .................. 28-12J.R. Watkins Co. v. Floyd ............................................................. 28-8Just Pants v. Bank of Ravenswood .......................................App. 6L-3J.W. Hartlein Constr. Co. v. Seacrest Assocs., LLC ................... 28-18

K

Kachemak Seafoods, Inc. v. Century Airlines, Inc. .................... 28-24Kaler v. Craig (In re Craig) ...............................................21-7, 21-43Kaminski v. D.M. Higgins ......................................................... 18-24Kanellos v. Cook Cnty. .............................................................. 18-17Kan. City S. Ry. Co. v. Comm’r .......................................3-59, 18-31KAR Dev. Assocs., L.P., In re ..................................................... 15-41Katchen v. Landy ....................................................................... 21-73Katz v. Bregman ........................................................................... 6-40Kaufman v. Comm’r .................................................................... 3-26Kay-Lex Co. v. Essex Ins. Co. ...................................................... 28-5Kayser Roth Co. v. Holmes ....................................................... 28-18Keblish v. Thomas Equip., Ltd. ................................................. 29-18Kedziora v. Citicorp Nat’l Serv., Inc. ..............................27-30, 27-31Kelley v. EPA .............................................................................. 22-12Kelley v. Tiscornia ..................................................................... 22-12Kemp Indus., Inc. v. Safety Light Corp. ...................................... 9-52Kendall Grove Joint Venture v. Martinez-Esteve ........................ 21-18Kenpo, Inc. v. Shaheen Knitwear ............................................... 28-18Kermarec v. Compagnie Generale Transatlantique .................... 29-25Kesselring v. F/T Artic Hero ......................................................... 9-27Kessler, Merci, & Lochner, Inc. v.

Pioneer Bank & Trust Co. ............................................App. 6L-3Ketcham v. United States .................................................... App. 6J-2Key Equip. Fin., Inc. v. Performance Imaging, LLC ................... 20-51Key Equip. Fin., Inc. v. Pioneer Transp., Ltd. .................20-15, 20-32KHK Assocs. v. Dep’t of Human Servs. ..................................... 18-21Killian v. Trans Union Leasing Corp. .............................28-24, 28-31Kinds, In re .................................................................................. 20-8King v. Comm’r ......................................................................... 18-30King v. Petroleum Servs. Corp. .................................................... 28-6King v. Pope ............................................................................... 24-21Kings Cnty. Dev. Co. v. Comm’r ............................................... 18-31Kingston Turf Farms, Inc., In re ................................................ 21-31Kitchen v. Himelfarb ................................................................... 28-8Kiwi Int’l Air Lines, Inc., In re .....................................21-72, 21-106Kiwi Int’l Air Lines, Inc. v. Port Auth. of

N.Y. & N.J. (In re Kiwi Int’l Air Lines, Inc.) ...................... 21-72


T–38

Klaber Bros., In re ...................................................................... 21-43Klamath Strategic Inv. Fund, LLC v. United States ................... 3-120Kleven v. Household Bank F.S.B. ............................................... 21-71Kline v. McCorkle ...................................................................... 29-20Kmart Corp., In re ..........................................................21-33, 21-55Knetsch v. United States ............................................................ 3-105Knight v. Ford Motor Co. .......................................................... 27-29Knoll N. Am., Inc., In re ............................................................. 28-8Koch v. Comm’r .......................................................................... 3-61Koenig Sporting Goods, Inc., In re .................................21-27, 21-28Koenig Sporting Goods, Inc. v. Morse Rd. Co.

(In re Koenig Sporting Goods, Inc.) .........................21-27, 21-28Kolibash v. Sagittarius Recording Co. .......................................... 24-8Kopel, In re ................................................................................ 21-43Kopel v. Campanile (In re Kopel) ............................................... 21-43Kopelman v. Halvajian (In re Triangle Labs., Inc.) .................... 21-17Kosson & Sons v. Carleton .......................................................... 28-6Kothe v. R.C. Taylor Trust ..............................................6-129, 6-130Kraemer v. Gen. Motors Acceptance Corp. ............................... 29-21Krebs Chrysler-Plymouth, Inc. v. Valley Motors, Inc.

(In re Valley Motors, Inc.) ........................................21-54, 21-55Kroboth v. Brent .......................................................................... 6-20Kroh Bros. Dev. Co., In re .................................. 6-130, 21-37, 21-38Kuehner v. Irving Trust Co. ....................................................... 21-65Kummer Enters., Inc. v. Valley Forge Ins. Co. ................25-33, 25-34Kuryla v. Halabi ......................................................................... 29-22Kutka v. Temps., Inc. ................................................................. 28-12Kuwait Airways Corp. v. Kuwait Ins. Co. .................................... 7-79Kyle & Assocs., Inc. v. Mahan ..................................................... 28-9Kyle Trucking, Inc., In re ........................................................... 21-17

L

La Vack v. Nat’l Shoes, Inc. ......................................................... 6-29LaBella v. Charlie Thomas, Inc. .......................................29-6, 29-16Lacey v. Westside Printworks, Inc.

(In re Westside Printworks, Inc.) ........................................ 21-47Lackmond Prods., Inc. v. Constr. Supply, Inc. ................28-18, 28-19Laidlaw Waste Sys., Inc. v. Mallinckrodt, Inc. ........................... 22-74Lakeshore Constr. Co. of Wolfeboro, Inc., In re ........................ 21-25Land Dev. Corp. v. Canaday ........................................................ 28-6Landes Constr. Co. v. Royal Bank of Can. .................................. 6-11Landreth Timber Co. v. Landreth .............................................. 24-14



Landsing Diversified Prop. v. First Nat’l Bank & Trust Co.(In re W. Real Estate Fund, Inc.) ......................................... 21-65

Langenkamp v. Culp .................................................................. 21-73Langley, In re ............................................................................... 6-55Lanier Worldwide, Inc. v.

Bridgecenters at Park Meadows, LLC ................................. 20-61Lansburgh v. Comm’r .................................................................. 3-26Larsen v. Comm’r ........................................................................ 3-15LaSalle Nat’l Trust, N.A. v. ECM Motor Co. ............................ 22-87Lash, In re ................................................................................. 20-12Lavery v. Kearns ..................................................................24-5, 24-9Lavigne, In re ............................................................................. 21-68Law Offices of Jonathan A. Stein v. Cadle Co. .................... App. 6J-6Lawrence W. Inlow Accident Litig., In re ................ 7-92, 7-95, 29-24Lawson Prods., Inc. v. Tifco Indus., Inc. ..........................28-7, 28-18Layug v. AAR Parts Trading, Inc. et al. ........................................ 7-95Lazar, In re ................................................................................ 21-30LCO Enters., In re ..........................................................21-71, 21-72Le-Nature’s Inc., In re ............................................................... 20-98Leaf Fin. Corp. v. ACS Servs., Inc. ............................................ 20-24Leake v. Equitable Disc. Corp. ................................................... 28-32Learningsmith, Inc., In re ......................................................... 21-29Leasecomm Corp. v. Renaissance Auto Care, Inc. .................... 28-14Leasetec Corp. v. Orient Sys., Inc. ............................................. 21-90Leasing Consultants, Inc., In re .................................................. 2-32Leasing Serv. Corp. v. Carbonex, Inc. .......................................... 6-82Leasing Serv. Corp. v. First Tenn. Bank ..................................... 21-94Leasing Serv. Corp. v. Hobbs Equip. Co. ............ 28-13, 28-18, 28-24Leasing Serv. Corp. v. Justice ..................................................... 6-121Leathers v. Blessing .................................................................... 29-25Lee v. Ford Motor Co. .....................................................29-19, 29-20Lee v. Rivera .............................................................................. 29-22Legion Ins. Co. v. Garner Ins. Agency, Inc. ............................... 28-18Lehman Bros. Commercial Corp. v.

Minmetals Int’l Non-Ferrous Metals Trading Co. ................ 6-52Lerch, In re .................................................................................... 2-9Leslie Leasing Co. v. Comm’r .............................................3-68, 3-72Levitt v. Ingersol Rand Fin. Corp. ............................................. 6-141Levitt Multihousing Corp. v. Dist. Court of El Paso Cnty. ....... 28-12Levy v. Comm’r ...................................3-15, 3-23, 3-39, 3-45, 3-106,

........................................................... 3-109, 3-115, 15-12, 15-13Lewis v. City of Washington ...................................................... 18-17Lewiston Bottled Gas Co. v. Key Bank ........................................ 2-23Liberty Sign Co. v. Newsom ...................................................... 6-122Liddle v. Comm’r ....................................................................... 3-139


T–40

Lifemark Hosps., Inc. v. Liljeberg Enters., Inc.(In re Liljeberg Enters., Inc.) ......................................21-6, 21-56

Liljeberg Enters., Inc., In re ..............................................21-6, 21-56Linc Equip. Serv., Inc. v. Signal Med. Serv., Inc. ..............2-16, 20-65Linder v. Union Pac. RR Co. ..................................................... 29-29Lindsey, In re ............................................................................. 10-29Lindsey v. Dep’t of Labor (In re Harris Mgmt. Co.) .......21-36, 21-42Linograph Co. v. Logan ............................................................. 28-33Linton v. Erie Ozark Mining Co. ............................................... 28-27Lisle Mills, Inc. v. Arkay Infants Wear, Inc. ................................ 28-7Litton Indus. Credit Corp. v. Catanuto ....................................... 2-15Load-It, Inc., In re ..........................................................20-13, 29-31Load-It, Inc. v. VTCC, Inc. (In re Load-It) ................................ 20-13Locke, In re .....................................................................21-68, 21-96Lockhart Leasing Co. v. Comm’r ............... 3-66, 15-13, 15-15, 15-19Lockhart Leasing Co. v. United States ................... 3-59, 3-66, 16-28Lockwood v. Astronautics Flying Club, Inc. .............................. 29-24Lonegan v. State ......................................................................... 18-21Long Mfg. Co. v. Wright-Way Farm Serv., Inc. .......................... 28-21Long Term Capital Holdings LP v. United States ...................... 3-120Lozman v. City of Riviera Beach ........................................9-24, 9-25LTV Corp. v. Comm’r ............................................... 3-40, 3-45, 3-59Lubrizol Enter., Inc. v. Richmond Metal Finishers

(In re Richmond Metal Finishers) ............... 21-44, 21-82, 21-96Luce Indus., Inc., In re .............................................................. 21-54Lumbermens Mut. Cas. Co. v. Allstate Ins. Co. ....................... 25-33Lu-Mi-Nus Signs v. Jefferson Shoe Stores .................................. 6-122Lunan Family Rests., In re ........................................................ 15-33Luneen v. Canadian Pac. Ry. Co. ............................................... 29-28Lundquist v. Sec. Pac. Auto. Fin. Serv. Corp. ...... 27-31, 27-32, 27-33L.V. Appleby, Inc. v. Griffes ....................................................... 28-18L.W. Hardy & Co. v. Comm’r .................................................... 15-15Lykes Bros. S.S. Co., In re ........................................ 9-61, 9-62, 9-63Lyon Co. v. United States ......................................... 3-13, 3-14, 3-15Lyon Fin. Servs., Inc. v. Nowobilska Med. Ctr., Ltd. ......20-36, 20-40Lyon Fin. Servs., Inc. v.

Oxford Maxillofacial Surgery, Inc. .............................2-35, 20-24Lyon Fin. Servs., Inc. v. Woodlake Imaging, LLC ...................... 20-68

M

M. Fine Lumber Co., In re ........................................................ 21-49MacFarland v. Barron ................................................................ 18-22Macquesten Gen. Contracting, Inc. v. HCE, Inc. .............28-7, 28-12



Madigan, In re ........................................................................... 21-75Madison Gas & Elec. Co. v. Comm’r ........................................ 3-136Madorin v. Comm’r ................................................................... 3-128Magness, In re ................................................................21-58, 21-61Magnolia Gas Co., In re ............................................................ 21-77Maitland v. Mitchell (In re Harris Pine Mills) ........................... 21-86Major Realty Corp v. Comm’r ..................................................... 3-29Malden Mills, Inc., In re ................................................21-37, 21-38Mandel Bros., Inc. v. Henry A. O’Neil, Inc. .............................. 28-21M&M Realty Co. v. Eberton Terminal Corp. ............................ 22-87M&T Mortg. Corp. v. White-Hamilton ..................................... 28-19M&W Gear Co. v. Comm’r ....................................................... 15-18Mangini v. Cessna Aircraft .......................................................... 7-93Manhattan Overseas Co. v. Camden Cnty. Beverage Co. ........... 28-6Mfrs. Hanover Trust Co. v. Yanakas .......................................... 6-140Mfrs. Nat’l Bank of Detroit v. Tri-State ..........................28-13, 28-22Manus Corp. v. NRG Energy, Inc.

(In re O’Brien Envtl. Energy, Inc.) ...................................... 21-38Mapco v. United States ............................................................. 14-70Marchman v. NCNB Tex. Nat’l Bank .......................................... 28-8Marcus v. J.R. Watkins Co. ......................................................... 28-2Marcus & Millichap, Inc. v. Munple, Ltd.

(In re Munple, Ltd.) .................................................21-43, 21-53Marhoefer Packing Co., In re .........................................15-41, 20-14Marine Bank v. Weaver .............................................................. 24-13Mark Singleton Buick, Inc. v. Taylor ........................................... 2-12Maro Leather Co. v. Argentinas ............................. 28-2, 28-8, 28-19Maroon v. Four Star Pizza, Inc.

(In re Four Star Pizza, Inc.) ................................................. 21-27Marquette Bailey Lumber Co. v.

Dexter Lumber & Flooring Co. .......................................... 28-10Marsden v. S. Flight Serv., Inc. .................................................... 7-10Marsh Monument Co. v. United States .................................... 18-31Martin v. Comm’r ..........................................................3-189, 14-70Martin v. Ryder Truck Rental, Inc. ............................................ 19-19Martin Bros. Toolmakers, Inc., In re .................. 21-10, 21-90, 21-92Martin Bros. Toolmakers, Inc. v. Indus. Dev. Bd.

(In re Martin Bros. Toolmakers, Inc.) .......... 21-10, 21-90, 21-92Mason v. Official Comm. of Unsecured Creditors

(In re FBI Dist. Corp.) ........................................................ 21-41Massachusetts v. EPA ................................................................ 22-47Mass. Fin. Servs., Inc. v. Sec. Investor Prot. Corp. .................... 24-22Massey v. Cassens & Sons, Inc. .................................................. 29-8Masterwear Corp., In re ............................................................ 21-76Matei v. Cessna Aircraft Co. .................................. 7-92, 7-94, 29-23


T–42

Matter of George J. Kolar .......................................................... 24-16Matthews v. CTI Container Transp. Int’l, Inc. ..............29-19, 29-30Max Factor & Co. v. Janel Sales Corp. ........................................ 28-6Mayerson v. Comm’r ................................................................... 3-23Mayhew Tech. Ctr., Phase II v. Cnty. of Sacramento ................ 18-23Mayor & City of Baltimore v. CSX Tranp., Inc. ........................ 29-29MBIA Ins. Corp. v. Royal Indem. Co. ....................................... 6-140MBNA Am. Bank, N.A. v. Trans World Airlines, Inc.

(In re Trans World Airlines, Inc.) .............................21-75, 21-77McBirney & Assocs. v. State ...................................................... 18-26McCann Real Equities Series XXII, LLC v.

McDermott Chevrolet, Inc. ................................................ 22-74McCarty v. Comm’r .................................................................. 3-148McCloskey v. Klair ..................................................................... 29-22McCrory Corp., In re ................................................................ 21-29McCulley Ashlock v. Comm’r ..................................................... 3-83McDarren v. Marvel Entm’t Grp., Inc. ........................................ 6-19McDonald v. Farmers Ins. Exch. (In re Clay) ............................ 21-58McElroy v. Gemark Alloy Ref. Corp. ........................................... 6-11McGuire v. City of Jersey City .................................................. 18-22McKeeman v. Commercial Credit Equip. Corp. .......................... 6-84McKinley v. Alamogordo Mun. Sch. Dist. Auth. ....................... 18-25McLaughlin v. Rainville Co. ...................................................... 28-10McLean Indus., Inc., In re ......................................................... 21-24McLean Indus., Inc. v. Med. Lab. Automation, Inc.

(In re McLean Indus., Inc.) ................................................. 21-24McMahon v. Standard Bank & Trust Co. ............................App. 6L-2McNabb v. SEC ..............................................................24-13, 24-14McNeal v. Greenberg ................................................................... 29-5McQueen v. Republic of Georgia ............................................... 29-19McShain v. Comm’r .......................................................3-134, 16-26M.E. Blatt Co. v. United States ................................ 3-62, 3-86, 3-87Medallion Realty Trust, In re .................................................... 19-10Med. Malpractice Ins. Ass’n v. Hirsch (In re Lavigne) .............. 21-68Meghrig v. KFC W., Inc. .................................................22-19, 22-24Mehl v. Canadian Pac. Ry. Ltd. .................................................. 29-28Mem’l Hosp. of Iowa Cnty., Inc., In re ..................................... 21-78Menley & James Labs. Ltd. v. Vornado, Inc. ............................... 28-8Merco Joint Venture, LLC, In re .................................................. 8-20Mergenthaler Linotype Co. v. Spokesman Pub. Co. .................. 28-33Meridian Reserve, Inc., In re ..................................................... 20-80Merriam v. Moody ’s Executors .................................................. 18-15Merrick, In re .............................................................................. 2-24Merrill v. Comm’r ....................................................................... 3-28Merrimack Paving Corp. v. Southwick ........................................ 28-6



Merritt Dredging Co., In re ........................................................... 2-9Mesa Ref., Inc., In re ..................................................................... 2-5Messer Griesheim Indus. v.

Cryotech of Kingsport, Inc. ............................ 29-9, 29-10, 29-14MetLife Capital Fin. Corp. v. Wash. Ave. Assocs. ..................... 20-41Metro. Commercial Ins. v. Comm’r ............................................ 3-29Metro. Elec. Supply Corp., In re ................................................ 21-31Meyer v. Christie ......................................................................... 28-4Meyer v. Thomas & McKinnon Auchincloss Kohlmeyer, Inc. .... 24-4Meyertech Corp., In re .............................................................. 21-73Michelson v. Voison .................................................................... 24-7Mich. Trust Co. v. Bronson ....................................................... 28-35Microsoft Corp. v. DAK Indus. .................................................... 21-9Midtown Skating Corp., In re ................................................... 21-50Midway Airlines Corp., In re ............................. 21-25, 21-26, 21-61Miles v. Apex Marine Corp. ...................................................... 29-25Miles v. Gen. Tire & Rubber Co. ................................................. 29-8Miller v. Nissan Motor Acceptance Corp. .....................27-30, 27-31,

..................................................................................27-32, 27-33Miller v. Wells Fargo Bank Int’l Corp. ............................6-158, 6-159Miller Brewing Co. v. Capitol Distrib. Co. ................................ 28-33Miller Bros. Lumber Co., In re .................................................. 21-13Milton H. Friend v. Comm’r ....................................................... 3-84Mimi’s of Atlanta, Inc., In re .........................................21-11, 21-34Mindy ’s, In re ............................................................................ 21-70Minnehoma Fin. Co. v. Van Oosten .......................................... 28-32Minn. Mining & Mfg. Co. v. Nishika Ltd. ................................ 29-31Minoco Grp. of Cos., In re ........................................................ 21-10Mirant Corp., In re .................................................................... 21-60Mo. Pac. R.R. Co. v. United States ............................................ 16-29Mr. Gatti’s, Inc., In re ............................................................... 21-26Mitchell v. Ford Motor Credit Co. ............................................ 27-31Mitchell v. Streets (In re Streets & Beard Farm P ’ship) ......21-6, 21-7Modern Equip. Sales & Rental Co. v.

Main St. Am. Assurance Co. .............................................. 25-27Modern Motors, LLC v. Yelder .................................................... 28-4Modern Textile, Inc., In re ................................. 6-142, 10-29, 21-68Mohawk Indus., Inc., In re ....................................................... 21-77Mohawk Indus., Inc. v. United States

(In re Mohawk Indus., Inc.) ............................................... 21-77Mohonk Realty Corp. v. Wise Shoe Stores, Inc. ........................ 21-36Monarch Capital Corp., In re .................................................... 21-30Monarch Tile, Inc. v. City of Florence ....................................... 22-13Montano v. Gabaldon ................................................................ 18-25


T–44

Montesano v. Patent Scaffolding Co. ........................................... 29-5Montgomery Ward Holding Corp., In re ............. 2-19, 6-120, 6-124,

.......................................................... 6-126, 20-61, 20-62, 20-63,

........................................................... 21-27, 21-28, 21-66, 21-67Montgomery Ward Holding Corp. v. Meridian Leasing Corp.

(In re Montgomery Ward Holding Corp.) ................21-66, 21-67Montgomery Ward & Co. v. Meridian Leasing Corp.

(In re Montgomery Ward Holding Corp.) ................20-61, 20-62Montgomery Ward, LLC et al., In re .............................15-32, 15-33,

..................................................................................15-34, 15-40Montreal Me. & Atl. Ry., In re .................................................. 29-29Monument Square Assocs., Inc. v. Resolution Trust Corp. ....... 21-53Mony Life Ins. Co. v. Paramus Parkway Bldg., Ltd. .................. 20-41Moody v. Amoco Oil Co. ..............21-18, 21-19, 21-20, 21-21, 21-33Moore v. Luxor (N. Am.) Corp. ........................................28-5, 28-33Moore v. McKibbon Bros., Inc. .................................................. 28-28Moore v. Pollock (In re Pollock) ......................................21-16, 21-53Moores v. Comm’r .................................................................... 16-83Moores v. Inhabitants of Town of Springfield .................18-20, 18-22Morales v. Coca-Cola ................................................................ 29-21Morris v. Dealers Leasing, Inc. (In re Beckham) ....................... 20-12Morris v. U.S. Bancorp Leasing & Fin.

(In re Charles) ................................... 15-34, 15-36, 20-12, 20-13Morrison Enters. v. McShares, Inc. ........................................... 22-11Morrissey v. Comm’r ................................................................. 19-10Mosby, In re .............................................................................. 19-10Mosler v. Woodell ...................................................................... 6-122Mostoller v. Pearson Leasing & Fin. Corp.

(In re Appalachian Finishing Works) .................................. 21-71Motel Assocs. of Cincinnati, In re ............................................ 21-37Motor-Servs. Hugo Stamp v. M/V Regal Empress ....................... 9-26Mt. Arbor Nurseries v. Gurnsey Seed & Nursery Co. ............... 28-33Mount Carbon Metro. Dist., In re ............................................ 21-22Moyer Car Rental, Inc. v. Halliburton Co. ................................ 29-20MS Freight Dist., Inc., In re ...........................................21-27, 21-30Mukerji v. Comm’r ...........................3-15, 3-45, 3-115, 15-12, 15-13Muma Servs., Inc., In re ..................................... 21-25, 21-26, 21-41Mun. Bldg. Auth. of Iron Cnty. v. Lowder ................................. 18-22Munple, Ltd., In re .........................................................21-43, 21-53Murexco Petroleum, Inc., In re ................................................... 21-8Murray, In re ................................................... 2-6, 2-9, 15-32, 15-33Murray Tool & Supply Co. v. State ex rel. Crawford Cnty. ....... 28-26My Type, Inc., In re ................................................................... 20-13



N

Narver v. Comm’r ..........................................................15-14, 16-26Nasso v. Seagal ............................................................................ 28-9Nath v. Nat’l Equip. Leasing Corp. ........................ 7-91, 29-9, 29-10Nat’l Equip. Rental, Ltd. v. Hendrix ............................................ 6-84Nat’l Gypsum Co., In re ................................................21-37, 21-38Nat’l Mercantile Co., Ltd. v. Watson ......................................... 28-32Nat’l Sign Corp. v. Maccar Cleveland Sales Corp. .................... 28-21Nat’l Welding of Mich., Inc., In re ............................................ 29-31Nat’l Westminster Bancorp N.J. v. ICS Cybernetics, Inc.

(In re ICS Cybernetics, Inc.) ............................................... 20-85Natural Res. Def. Council v. Costle .......................................... 22-26Nava v. Truly Nolen Exterminating of Houston, Inc. ............... 29-23Nawas Int’l Travel Serv., Inc., Ex parte ..................................... 28-18NBW Commercial Paper Litig. v. Fed. Deposit Ins. Corp. ........ 24-15NCL Corp. v. Lone Star Bldg. Ctrs. (Eastern), Inc. .................... 21-39Neace v. United Group Servs., Inc. ........................................... 28-10Neisner Bros., In re ................................................................... 6-129Nelms v. Morgan Portable Bldg. Corp. ........................................ 28-5Nerland Oil, In re ................................................................ App. 6J-1Net2Globe, Inc. v. Time Warner Telecom ................................... 6-28NetBank, FSB v. Kipperman

(In re Commercial Money Ctr., Inc.) ......................20-81, 20-83,................................................................................20-113, 21-89

Netherlands Shipmortgage Corp., Ltd. v. Madias ...................... 28-21Neuger v. United States (In re Tenna Corp.) ............................. 21-72Nev. Rock & Sand Co. v. United States .............................. App. 6J-2New England Rare Coin Galleries, Inc. v. Robertson ................ 28-10New England Rd. Mach. Co. v. Calkins ...................................... 28-6N.M. Ice Mach. Co., In re ......................................................... 20-84New York v. EPA ........................................................................ 22-38New York v. Lashins Arcade Co. ............................................... 22-10N.Y. Bankers, Inc. v. Bosworth .................................................. 28-32N.Y. Career Guidance Servs., Inc. v.

Wells Fargo Fin. Leasing, Inc. ..................................20-41, 20-60N.Y. Univ. v. Cont’l Ins. Co. ....................................................... 25-6Newbery Corp. v. Fireman’s Fund Ins. Co. ............................... 21-75Newcomb, In re ........................................................................... 21-7Newell v. People ex rel. Phelps .................................................. 18-19Newlin Mach. Corp. v. Comm’r ................................................ 18-31Newman v. Comm’r .................................................................. 18-31Newman v. McCrory Corp. (In re McCrory Corp.) ................... 21-29Newmyer v. Philatelic Leasing, Ltd. ............................................ 24-8


T–46

Newspaper Publishers, Inc. v. St. Charles Journal, Inc. .............. 28-5Niagara Mohawk Power Corp. v. Jones Chem., Inc. ................. 22-74Nicholas v. United States .......................................................... 21-50Nickels Midway Pier, LLC, In re ............................................... 21-37Nickels Midway Pier, LLC v. Wild Waves, LLC

(In re Nickels Midway Pier, LLC) ....................................... 21-37Niederhiser v. Henry ’s Drive-In, Inc. ........................................ 28-27Nippert v. City of Richmond ..................................................... 28-17NLRB v. Bildisco & Bildisco .................................. 21-5, 21-7, 21-23,

.......................................................... 21-42, 21-43, 21-50, 21-52,

................................................21-60, 21-64, 21-65, 21-80, 21-83Nobles v. Jiffy Mkt. Food Store Corp. ........................................ 6-121Noldan Corp. v. Dist. Court ........................................................ 28-8Norfolk & W. Realty Co. v. Sims ............................................... 28-17Norfolk S. Ry. Co. v. Kirby .............................................29-25, 29-28Normandie Oil Corp. v. Oil Trading Co. ................................... 28-28N. Ala. Marine, Inc. v. Sea Ray Boats, Inc. ............................... 28-32N. Am. Mortg. Co. v. Hudson ................................................... 28-27N. Am. Royalties, Inc., In re ..................................................... 21-24N. Bay Tractor, Inc., In re .......................................................... 21-31North Miami General Hosp., Inc. v. Goldberg .......................... 29-12N. Pipeline Constr. Co. v. Marathon Pipe Line Co. .................. 21-86N. Star Capital Acquisition, LLC v. Murillo ................................ 28-4Northampton Corp., In re ......................................................... 21-40Northbrook Excess & Surplus Ins. Co. v.

Procter & Gamble Co. ........................................................ 25-40N. Ill. Corp. v. Bishop Distrib. Co. ............................................. 7-11Northway Exch., Inc. v. Dufrane ....................................28-22, 28-34Nw. Acceptance Corp. v. Comm’r ......................... 3-59, 3-66, 15-13,

........................................................... 15-15, 15-18, 15-19, 16-28Nw. Acceptance Corp. v. Hesco Constr., Inc. .............................. 6-82Nw. Airlines Corp., In re ...................................... 2-19, 6-120, 6-126Nw. Collectors, Inc. v. Gerritsen ............................................... 6-121Novon Int’l, Inc., In re .............................................................. 21-53Novon Int’l, Inc. v. Novamont S.P.A.

(In re Novon Int’l, Inc.) ...................................................... 21-53Nuver v. Comm’r ........................................................................ 3-91

O

Oaks v. Bank One Corp. ............................................................ 20-62Oakwood Mkts., Inc., In re ............................................21-24, 21-28O’Brien Envtl. Energy, Inc., In re .............................................. 21-38Occidental Life Ins. Co. of Cal. v. EEOC .................................. 22-29



Ocean Atl. Dev. Corp. v.Aurora Christian Sch., Inc. ................................................... 6-12

O’Connor, In re ......................................................................... 21-36Octagon Gas Sys., Inc. v. Rimmer

(In re Meridian Reserve, Inc.) ............................................. 20-80Oden v. Vanguard Car Rental USA, Inc. ................................... 6-120Oesterreich v. Comm’r .............................................................. 15-18OFC Capital v. AT Publ’g, Inc. .................................................. 20-39Off v. Ross et al. ........................................................................ 19-13Offerman v. Comm’r ................................................................... 3-26Office of Pers. Mgmt. v. Richmond ........................................... 22-29Oglethorpe Power Corp. v. Comm’r .......................................... 3-146Old Car Co., In re ....................................................................... 6-54Old River Farms Co. v. Roscoe Haeglin Co. ........................App. 6L-4Ommani v. Doctor ’s Assocs., Inc. ............................................. 28-11OPM Leasing Servs., Inc., In re .................... 2-33, 6-92, 21-6, 21-78,

................................................21-79, 21-84, 21-93, 21-94, 21-97Orient Invs., Inc., In re ............................................................. 21-47Orion Pictures Corp., In re ........................................................ 21-44Orion Pictures Corp. v. Showtime Networks, Inc.

(In re Orion Pictures Corp.) ................................................ 21-44Orix Credit Alliance, Inc. v. Pappas ............................................. 6-82Orla Enters., In re ....................................................................... 21-7Orleans Parish Sch. Bd. v. Lexington Ins. Co. ........................... 25-10Orphir Trust, In re ..................................................................... 19-10Orvco, Inc., In re ....................................................................... 21-27O’Shea v. Bd. of Educ. of Twp. of Franklin ................................ 18-26Otasco, Inc., In re ...................................................................... 29-31Otte v. United States ................................................................. 21-50Otto Candies L.L.C. v. Nippon KaijiKyokai Corp. ....................... 9-33Our Secret, Ltd., In re ................................................................... 2-8Owen, In re ....................................................................15-32, 20-12Owens v. Patent Scaffolding Co. .................................................. 2-11Oxford Paper Co. v. S.M. Liquidation Co. ................................... 28-8Ozark Emp’t Specialists, Inc. v. Beeman ..........................28-6, 28-18Ozark Pipe Line Corp. v. Monier ............................................... 28-17

P

Pac. Arts Publ’g, Inc., In re ........................................................ 21-27Pac.-Atl. Trading Co., In re ........................................................ 21-26Pac. Express, Inc., In re ......................... 20-22, 21-13, 21-15, 21-104Pac. Express, Inc. v. Teknekron Infoswitch Corp.

(In re Pac. Express, Inc.) ..........................................21-13, 21-15


T–48

Pac. Gamble Robinson v. Comm’r ....................... 3-91, 15-12, 15-16Pac. Gas & Elec. Co., In re ........................................................ 21-18Pac. Shores Dev., LLC v. At Home Corp.

(In re At Home Corp.) ................................. 21-29, 21-42, 21-64PacifiCorp Capital, Inc. v. City of New York ............................. 18-26PacifiCorp Capital, Inc. v. Tano, Inc. ........................................... 2-19Palace Quality Servs. Indus., Inc., In re .........................21-10, 21-26Palm Vacuum Cleaner Co. v. Bjornstad ..................................... 28-21Pan Am Corp., In re ................................................. 7-74, 7-76, 8-22Pan Am. World Airways, Inc. v.

Aetna Cas. & Sur. Co. ...............................................7-83, 25-19Pandora Indus., Inc. v. Paramount Commc’ns, Inc.

(In re Wingspread Corp.) .................................................... 21-97Pantoya-Cahue v. Ford Motor Credit Co. .................................... 2-16Pasker v. Harleysville Mut. Ins. Co. .......................................... 25-34Patriot Gen. Life Ins. Co. v. CFC Inv. Co. .................................. 2-12Payne v. SS Tropic Breeze et al. ................................................... 9-27Peaden v. Comm’r ..................................3-39, 3-69, 3-71, 3-72, 3-74Pearlstein v. Comm’r ................................................................... 3-26Pearlstein v. Small Bus. Admin. .......................................... App. 6J-4Pecker Iron Works of N.Y. v. Traveler ’s Ins. Co. ....................... 25-33Pecker Iron Works of N.Y., Inc. v. Traveler ’s Ins. Co. ...... 25-26, 25-33Pellerin Laundry Mach. Sales Co. v. Hogue ................................ 28-7Penford Corp. v. Nat’l Union Fire Ins. Co. ............................... 25-40Penn Traffic Co., In re ......................................................21-8, 21-25Pa. Gen. Ins. Co. v. Austin Powder Co. .................................... 25-37People v. Fairfax Family Fund, Inc. ............................................ 28-32Perdido Motel Grp., Inc., In re .................................................. 21-39Pergament Home Ctrs., Inc. v. Net Realty Holding Trust ........... 28-8Perlman v. Catapult Entm’t, Inc.

(In re Catapult Entm’t, Inc.) ............................................... 21-60Perry v. Reynolds ....................................................................... 28-27Pers. Fin. Servs., Inc. v. Gen. Motors Acceptance Corp. ........... 27-29Peter Matthews, Ltd. v. Robert Mabey, Inc. ............................... 28-21Peterman Constr. & Supply Co. v. Blumenfeld ......................... 28-21Peters v. Union Pac. R.R. Co. .................................................... 29-29Peterson v. Ford Motor Credit Co. ..................... 29-18, 29-19, 29-30Peterson v. Lou Bachrodt Chevrolet Co. ...................................... 29-8Peterson v. P.C. Towers, L.P. ...........................................6-121, 6-122PFT Roberson, Inc. v. Volvo Trucks N. Am., Inc. ....................... 6-11Phenix City-Cobb Hosp. Auth., Inc. v. Sun Pointe Prop., Inc. .... 28-25Phila. Metal Trades Council v. Allen ............................................. 9-9Phila. Nat’l Bank v. B.S.F. Co. ..................................................... 6-40Phila. Nat’l Bank v. United States ............................................. 18-12Philko Aviation, Inc. v. Shacket ......................... 7-8, 7-10, 7-12, 7-64



Phx. Exploration, Inc. v. Yaquinto(In re Murexco Petroleum, Inc.) ........................................... 21-8

Phx. Mut. Life Ins. Co. v. Greystone III Joint Venture(In re Greystone III Joint Venture) ..................................... 21-39

Pickett v. RTS Helicopter ........................................................... 29-12Pike v. McIntyre ........................................................................ 29-22Pillowtex, Inc., In re ............. 2-8, 15-32, 15-33, 15-41, 20-12, 21-15Piney Run Pres. Ass’n v.

Cnty. Comm’rs of Carroll Cnty. Md. ......................22-26, 22-28Pinnacle Books, Inc. v. Harlequin Enters. Ltd. ............................ 6-19Pioneer Food Stores Co-op, Inc. v. Fed. Ins. Co. ....................... 25-29Pioneer Ford Sales, Inc., In re .........21-58, 21-59, 21-60, 21-84, 21-94P.K. Springfield, Inc. v. Hogan ............................................28-6, 28-8Place v. Norwich & N.Y. Transp. Co. ........................................ 29-26Planes, Inc., In re ...................................................................... 6-146Plastiras v. Idell (In re Sequoia Auto Brokers Ltd.) .................... 21-11Platus Corp. Pension Plan v. Nazareth ...................................... 28-33Plitt Amusement Co., In re ....................................................... 21-43Plymouth Sav. Bank v. IRS .................................................. App. 6J-4P.M.G. Corp. v. Hogan (In re Gulfco Inv. Corp.) ....................... 21-50Policy Realty Corp., In re .......................................................... 21-17Pollard v. City of Bozeman ........................................................ 18-26Pollock, In re ..................................................................21-16, 21-53Pomona Valley Med. Grp., Inc., In re ........................................ 21-44Port Auth. of N.Y. & N.J. v. Affiliated FM Ins. Co. ................... 25-13Posselius v. United States .......................................................... 18-31Post v. Sigel & Co. (In re Sigel & Co.) ...................................... 21-21Potomac Leasing Co. v. Thrasher ................................................ 2-14Power Equip. Co. v. United States ..................................18-27, 18-30Powers, In re .............................................................................. 20-14Powers v. Royce, Inc. (In re Powers) .......................................... 20-14Pownal Dev. Corp. v. Pownal Tanning Co. ................................ 22-14Poyser v. Flora ............................................................................. 24-8Precision Indus., Inc. v. Qualitech Steel SBQ, LLC

(In re Qualitech Steel Corp.) ....................................21-30, 21-83Prentiss v. Nat’l Airlines ............................................................ 29-23Price v. Shell Oil Co. ......................................................29-12, 29-13Price v. United States .......................................................... App. 6J-5Prime Motor Inns, Inc., In re .................................................... 6-146PRK Enters., Inc., In re ............................................................. 21-46Proctor Trust Co. v. Pope ........................................................... 28-28Prouse, Dash & Crouch, LLP v. DiMarco ........................28-4, 28-21PSINet, Inc., In re ..........................................................21-12, 21-14PSINet, Inc. v. Cisco Sys. Capital Corp.

(In re PSINet, Inc.) ..................................................21-12, 21-14


T–50

Pub. Citizen, Inc. v. Miller .......................................................... 28-7Pub. Interest Research Grp. of N.J., Inc. v.

Powell Duffryn Terminals, Inc. ........................................... 22-29Pub. Serv. Co. of N.H., In re ..................................................... 21-33Puget Sound Energy, Inc. v. Pac. Gas & Elec. Co.

(In re Pac. Gas & Elec. Co.) ................................................ 21-18Puritan Leasing Co. v. August ..................................................... 2-14

Q

Qintex Entm’t, Inc., In re .......................................................... 21-53Quail Cruises Ship Mgmt., Ltd. v.

Agencia de Viagens CVC TurLimitada ................................. 9-33Qualitech Steel Corp., In re ....................................................... 21-30Quality Int’l Enters., Inc. v. IFCO Sys. N.A., Inc. ....................... 28-9Questech, Inc. v. Liteco, AG ........................................................ 28-2Quill Corp. v. North Dakota ..................................................... 15-21

R

Racan Survey U.S.A., Inc. v. M/V Count Fleet ............................ 9-35Rafter Seven Ranches L.P., In re ................................................ 20-39Rainey, In re ................................................................................ 3-99Ram Mfg., In re ......................................................................... 21-64Ramadan v. Equico Lessors, Inc. ................................................. 2-35Ramon v. Budget Rent-a-Car Sys., Inc. ..................................... 6-120Randall v. H. Nakashima & Co. ......................................... App. 6J-2R&W Leasing, Inc. v. Mosher ...................................................... 2-12Rapanos v. United States ........................................................... 22-27Raska v. Farm Bureau Mut. Ins. Co. of Mich. .......................... 25-34Raymond Cossette Trucking, Inc., In re .................................... 21-31Raymond K. Hoxsie Real Estate Trust v.

Exxon Educ. Found. ............................................................ 22-23Raymond Leasing Corp. v.

Callico Distribs., Inc. ..................................... 2-19, 20-62, 20-63Raytheon Co. v. McGraw-Edison Co. ........................................ 22-74RBGSC Inv. Corp., In re ........................................................... 21-43RCA Records, Div. of RCA Corp. v. Weiner ................................. 28-6RCI Corp. v. Sunterra Corp. (In re Sunterra Corp.) .................. 21-61Real Silk Hosiery Mills v. City of Portland ................................ 28-17Rearick v. Pennsylvania ............................................................. 28-17Rebel Rents, Inc., In re ...................................................20-12, 21-33Red Bell Brewing Co. v. GS Capital, L.P.

(In re RBGSC Inv. Corp.) ................................................... 21-43



Redcliffe Ams. Ltd. v. M/V Tyson Lykes ...................................... 9-38Redding v. Mont. First Judicial Court ......................................... 24-4Redfern Meats, Inc. v. Hertz Corp. .............................................. 2-12Reese v. Harper Surface Finishing Sys. ...........................28-11, 28-21Refrigeration Disc. Corp. v. Metzger ......................................... 28-32Refrigeration Disc. Corp. v. Turley .................................28-32, 28-33Regal Homes, Inc. v. CNA Ins. ................................................. 25-33Rehbein, In re ............................................................................ 21-63Reino de España v. Am. Bureau of Shipping, Inc. ....................... 9-32Rent-N-Roll v. Highway 64 Car & Truck Sales ........................... 2-24Reph v. Hubbard ........................................................................ 20-13Repplier Coal Co. v. Comm’r ...................................................... 3-90Republic Bank v. AMTEC Precision Prods. ....................20-35, 20-39Retzler v. Pratt & Whitney Co. ........................................7-95, 29-24Reves v. Ernst & Young .......................... 24-10, 24-11, 24-12, 24-13,

........................................................... 24-14, 24-15, 24-16, 24-27Reynolds Offset Co. v. Summer ......................................28-21, 28-27R.H. Macy & Co., In re ............................................................. 21-40Rhythm & Hues, Inc. v. Terminal Mktg. Co. ........................... 20-68Rice v. Palisades Acquisition XVI, LLC ....................................... 28-4Rice’s Toyota World, Inc. v. Comm’r ............ 3-15, 3-22, 3-25, 3-104,

................................................3-107, 3-109, 3-112, 3-123, 15-13Richardson v. Harmon .............................................................. 29-26Richards-Wilcox Mfg. v. Talbot & Meier ..................................... 28-6Richmond Leasing Co. v.

Capital Bank, N.A. ....................... 21-44, 21-84, 21-104, 21-105Richmond Metal Finishers, Inc., In re ...........................21-44, 21-82Rickel Home Ctrs., Inc., In re ................................................... 21-55Rieser v. Dayton Country Club Co. (In re Magness) ................. 21-58Rigid Component Sys. v. Neb. Component Sys., Inc. ................. 28-8Ringwaldt v. United States ........................................................ 3-127Riss & Co. v. Comm’r ............................................................... 3-167River Village I, LLC v. Cent. Ins. Cos. ...................................... 25-33RMS Res. Props., LLC v. Naaze ................................................... 28-4Robb v. Schindler ....................................................................... 21-56Roberts v. Am. Mach. Co. ..................................................28-5, 28-6Roberts v. Chancellor Fleet Corp. ...................................28-26, 28-30Robin Bay Assocs., LLC v. Merrill Lynch & Co. ................6-18, 6-19Robinson v. Chi. Hous. Auth. ................................................... 21-17Robinson v. Comm’r ................................................................... 3-29Robinson v. Granite Equip. Leasing Corp. ................................... 2-15Rocanova v. Equitable Life Assurance Soc’y ................................. 25-6Rochester Capital Leasing Corp. v. Schilling ............................. 28-23Rockingham Square Shopping Ctr. v. Town of Madison ........... 18-17


T–52

Rodriguez v. JLF Props., Inc. ...................................................... 25-31Rogers v. Ray Gardner Flying Serv., Inc. ................. 7-92, 7-95, 29-24Rogers v. State Farm Fire & Cas. Co. ........................................ 25-47Romani, In re ...................................................................... App. 6J-5Ronson Art Metal Works, Inc. v. Brown & Bigelow, Inc. ............ 28-2Root v. Golden Eagle Ins. Corp. ................................................ 25-14Rosario-Paolo, Inc. v. C&M Pizza Rest., Inc. ............................ 25-31Rose v. United States ................................................................... 3-28Rose’s Mobile Homes, Inc. v. Rex Fin. Corp. .............................. 28-5Ross Constr. Co. v. U.M.&M. Credit Corp. .............................. 28-32Rothstein v. United States ......................................................... 3-128Rouse v. Peoples Leasing Co. ....................................................... 6-84Royal Ins. Co. v. All States Theatres ........................................... 28-3Royal St. Louis v. United States ................................................ 3-139Royster Co., In re ...................................................................... 21-43RTTC Commc’ns, LLC v. Saratoga Flier, Inc. ........................... 28-19Ruge v. State .............................................................................. 18-21Russell Cnty. Sch. Bd. v. Conseco Life Ins. Co. ......................... 18-16Ruti v. Knapp ............................................................................. 28-11Ryan v. Cerullo ............................................................................ 28-3

S

Sackett v. EPA ............................................................................ 22-30Sacks v. Comm’r ............................................................3-110, 3-111Saeilo Mach., Inc. v. Myers ............................................28-20, 28-24Safwat v. U.S. Leasing Corp. ....................................................... 28-6St. Charles City-Cnty. Library Dist. v.

St. Charles Library Bldg. Corp. ................................18-20, 18-21St. Mary Hosp., In re ................................................................ 21-78Salom Enters., LLC v. TS Trim Indus., Inc. .......................28-4, 28-8Sambo’s Rests., Inc., In re ......................................................... 21-56Samuel Friedland Family Enters. v. Amoroso .................29-12, 29-13Samuels v. Mott ........................................................................ 28-32San Diego Transit-Mixed Concrete Co. v. Comm’r ..................... 3-74S.F. Bay Keeper, Inc. v. Moore .................................................... 22-29Sandage v. Cottrell, Inc. .............................................................. 29-8Sanders v. City of Brady (In re Brady Mun. Gas Corp.) ............ 21-74Sanders v. Nat’l Acceptance Co. of Am. .................................... 6-121Sanderson v. Comm’r .................................................................. 3-15S&H Contractors, Inc. v. A.J. Taft Coal Co. ....................28-7, 28-18S&T Bank v. Spectrum Cabinet Sales, Inc. ............................... 28-19Sanjay, Inc. v. Duncan Constr. Co. ........................................... 28-20Sanshoe Worldwide Corp., In re .....................................21-17, 21-53



Santa Ana Best Plaza v. Best Prods. Co.(In re Best Prods. Co.) ........................................................ 21-29

Santa Monica Pictures LLC v. Comm’r ..................................... 3-120Sapolin Paints, In re .................................................................. 21-49Saravia v. 1736 18th St. N.W., L.P. .............................................. 6-54Sauk Steel Co., In re ................................................................... 6-73Sav. Bank of Manchester v. Ralion Fin. Servs., Inc. .................. 20-92Scaffold-Russ Dilworth, Ltd. v.

Shared Mgmt. Grp., Ltd. .........................................28-24, 28-28Scarola v. Ins. Co. of N. Am. .................................................... 25-32Scharf v. Gardner Cartage Co. ..................................................... 29-5Schaumburg Hotel Owner Ltd. P ’ship, In re ............................. 6-130Schokbeton Indus., Inc. v. Schokbeton Prods. Corp. ........ 21-19, 21-20Schubert v. Comm’r .................................................................... 3-85Scofield Eng’g Co. v. City of Danville .............................18-15, 18-18Scott v. First Inv. Corp. ................................................................ 29-2Scott v. Trump Ind., Inc. ............................................................. 9-26Scott Fetzer Co. v. Weeks .......................................................... 18-15Scottsdale Ins. Co. v. Underwriters at Lloyd’s London .............. 25-33Scroggs v. Kansas City ............................................................... 18-20SCS/Compute, Inc. v. Meredith ................................................. 28-18SD Prot., Inc. v. Del Rio .............................................................. 28-9Sea Star Line L.L.C. v. Lakecrest Office Investors, L.L.C.

(In re Muma Servs., Inc.) .................................................... 21-41Sealy Power, Ltd. v. Comm’r ..................................................... 3-146Seattle First Nat’l Bank v. Wash. Ins. Guar. Ass’n .................... 25-25SEC v. C.M. Joiner Leasing Corp. ............................................. 24-13SEC v. Edwards ................................................ 21-9, 24-5, 24-6, 24-9SEC v. ETS PayPhones, Inc. ........................................................ 24-6SEC v. George ............................................................................ 24-23SEC v. Goldfield Deep Mines Co. ......................................24-7, 24-8SEC v. Koscot Interplanetary, Inc. ............................................... 24-4SEC v. Kramer ........................................................................... 24-22SEC v. Lauer ................................................................................ 24-4SEC v. Life Partners, Inc. ............................................................. 24-7SEC v. Mulholland ...........................................................24-4, 24-11SEC v. Mut. Benefits Corp. ......................................................... 24-7SEC v. Phx. Telecom, L.L.C. ...............................................24-5, 24-9SEC v. Ralston Purina Co. ......................................................... 24-16SEC v. Thompson ............................................... 24-12, 24-13, 24-15SEC v. W.J. Howey & Co. ........................................ 24-3, 24-6, 24-7,

............................................................. 24-8, 24-10, 24-21, 24-27Secured Equip. Trust of E. Airlines, Inc., In re ........19-9, 19-10, 21-91Sec. Fire & Marine Ins. Co. v. Simon ....................................... 25-16Sec. Indus. Ass’n v. Bd. of Governors ........................................ 23-34


T–54

Seidle v. GATX Leasing Corp.(In re Airlift Int’l) ......................................... 7-67, 7-68, 21-100,................................................................ 21-101, 21-103, 21-105

Seidlitz v. Auerbach ................................................................... 6-121Select-a-Seat Corp., In re ............................................................. 21-7Selepro, Inc. v. Church .............................................................. 28-35Sequoia Auto Brokers Ltd., In re ............................................... 21-11Servco Pac. Inc. v. Dods ............................................................. 22-74Seven Hills, Inc., In re ............................................................... 21-49SGB Constr. Servs., Inc. v. Ray Sumlin Constr. Co. ......28-18, 28-24Shacket v. Roger Smith Aircraft Sales, Inc. ................................... 7-8Shacket Philko Aviation, Inc. v. Shacket ....................................... 7-8Shangri-La, Inc., In re .....................................................21-46, 21-47Shann v. Dunk ............................................................................ 6-12Shannon Sales Co. v. Williams .........................................28-8, 28-19Sharon Steel Corp. v. Chase Manhattan Bank, N.A. .................. 6-39Sharon Steel Corp. v. Nat’l Fuel Gas Dist. Corp. ........................ 21-6Shawmut Bank Conn. v. First Fid. Bank

(In re Secured Equip. Trust of E. Airlines, Inc.) .................. 21-91Sheldon v. Comm’r .................................................................... 3-115Shelter Am. Corp. v. Ray ............................................................. 2-24Sherwin-Williams Co. v. Artra Grp., Inc. .................................. 22-74Shipbuilders Council of Am. v. U.S. Dep’t of Homeland Sec. ........ 9-9Shoenterprise Corp. v. Butler ....................................................... 28-6Shook & Fletcher Insulation Co. v. Panel Sys. .................28-5, 28-30Show Counselors, Ltd. v. Am. Motors Corp. .....................28-5, 28-6Showcase Limousine, Inc. v. Carey ............................................. 28-9Sidney S. Arst Co. v. Pipefitters Welfare Educ. Fund ................... 22-8Siemens Credit Corp. v. Kakos .................................................... 6-92Siemens Credit Corp. v. Newlands ......................... 2-14, 29-2, 29-17Siemens Fin. Servs., Inc. v.

PhyMed Diagnostic Imaging Ctr. of Dall., Inc. .................... 2-20Sierra Diesel Injection Serv., Inc. v. Borroughs Corp., Inc. ......... 6-95Sierra Glass & Mirror v. Viking Indus., Inc. ............................. 28-19Sierra Vista Assocs. v. Kmart Corp. ........................................... 21-42Sigel & Co., In re ...................................................................... 21-21Siletz Trucking Co. v. Alaska Int’l Trading Co. ......................... 6-121Silver Star Enters., Inc. v. Saramacca MV ................................... 9-38Simon v. Comm’r ...................................................................... 3-139Sinewellan Corp. v. Farmers Bank of Del. ................................... 28-2Singer Mfg. Co. v. Granite Springs Water Co. ........................... 28-27Sioux Remedy Co. v. Cope ........................................................ 28-17Sipes v. Atl. Golf Cmty. Corp. (In re Gen. Dev. Corp.) ............... 21-7Siporin v. Carrington ................................................................... 24-7Skyler Ridge, In re ..................................................................... 6-130



Sloan v. Hicks (In re Becknell & Crace Coal Co.) ....................... 21-8Smith v. James Irvine Found. ..............................................App. 6L-3Smith v. Kelly .............................................................................. 29-5Smith v. Kincade ....................................................................... 28-12Smith v. Town of Dedham ........................................................ 18-22Smoot v. Comm’r ...................................................................... 15-13Smoral v. Hanover Ins. Co. ....................................................... 25-28Snavely, Inc. v. Wheeler ............................................................. 28-26Snelson, In re ............................................................................ 20-63Snipes v. Commercial & Indus. Bank ....................................... 28-32Softman Prods. Co. v. Adobe Sys. ................................................ 21-9Sok Jun Kong, In re ................................................................... 21-17Soloman v. Pac. Tel. & Tel. Co. (In re U.S. Fin., Inc.) ............... 21-41Sommer v. Fed. Signal Corp. ....................................................... 6-28Songwooyarn Trading Co. v. Sox Eleven, Inc. ........................... 28-19Sony Fin. Servs., LLC v. Multi Video Grp., Ltd. ........................ 20-24Sosa v. Young Flying Serv. .......................................................... 29-24S. Coast Plaza v. Standor Jewelers W., Inc.

(In re Standor Jewelers W., Inc.) ......................................... 21-56S. Pac. Funding Corp., In re ........................................................ 21-6S. St. Seaport Ltd. P ’ship v. Burger Boys, Inc.

(In re Burger Boys, Inc.) ...................................................... 21-32Se. Legal Found., Inc. v. EPA ..................................................... 22-48Se. Sprinkler Co. v. Meyertech Corp.

(In re Meyertech Corp.) ...................................................... 21-73S. Air Transp., Inc., In re ....................................................7-63, 7-64S. Christian Leadership Conference v. Shannon ............28-10, 28-11Southland Royalty v. United States ........................................... 16-51Spencer Trask Software & Info. Servs. LLC v. RPost Int’l Ltd. ...... 6-12Sperry Rail, Inc. v. Columbia Cas. Co. ........................................ 8-20Spieker Prop. L.P. v. SPFC Liquidating Trust

(In re S. Pac. Funding Corp.) ................................................ 21-6Sport Rock Int’l, Inc. v. Am. Cas. Co. of Reading, PA .............. 25-26Spritzer v. Comm’r .................................................................... 3-157Squyres Constr. Co., Inc. v. Chem. Bank .................................. 28-24SR Int’l Bus. Ins. Co. v. World Trade Ctr. Props. LLC ................. 7-79Stable Mews Assocs., Inc., In re .................................................. 6-54Stadium Mgmt. Corp., In re ..................................................... 21-55Standard Leasing Corp. v. Schmidt Aviation, Inc. ....................... 6-84Standor Jewelers W., Inc., In re ................................................. 21-56Stanley Works v. Snydergeneral Corp. ....................................... 22-74Star Leasing v. Michael’s Cooperage ...................................2-15, 2-16Starnes v. Stofferahn .................................................................... 29-4Starr v. City & Cnty. of San Francisco ...................................... 18-24State v. Brevard Cnty. .....................................................18-20, 18-24


T–56

State v. Ford Motor Co. ............................................................... 28-2State v. Sch. Bd. of Sarasota Cnty. ............................................. 18-20State Bank of Albany v. United States ....................................... 18-31State Bank of Fraser v. United States .................................. App. 6J-4State ex rel. Celebrezze v. Tele-Commc’ns, Inc. ........................ 18-21State ex rel. Charleston Bldg. Comm’n v. Dial ......................... 18-21State ex rel. Fatzer v. Armory Bd. .............................................. 18-21State ex rel. Hays v. Robertson .................................................. 28-26State ex rel. Jameson v. Denny .................................................. 18-16State ex rel. Kane v. Goldschmidt ..................................18-21, 18-24State ex rel. Lay v. Arthur Greenfield, Inc. ................................ 28-21State ex rel. Miller v. Pace ........................................................... 24-8State ex rel. Nev. Bldg. Auth. v. Hancock .................................. 18-25State ex rel. Thomson v. Giessel ....................................18-21, 18-22State ex rel. Wyo. Farm Loan Bd. v. Herschler .......................... 18-24State Farm Mut. Auto. Inc. Co. v. Campbell .............................. 25-7State of New York v. Coyle .......................................................... 6-55Stauffer Chem. Co. v. Keysor-Century Corp. ...................28-8, 28-12Steinmetz v. Toyota Motor Credit Corp. ................................... 27-29Steinway & Sons v. Comm’r ....................................................... 3-83Stellman, In re ............................................................................. 21-9Stenger v. R.H. Love Galleries, Inc. ............................................. 24-4Step Plan Servs., Inc. v. Koresko .................................................. 28-8Stern v. Marshall ....................................................................... 21-73Stewart v. Dutra Constr. Co. ..............................................9-24, 9-25Stewart Title Guar. Co. v.

Old Republic Nat’l Title Ins. Co. ................... 21-8, 21-15, 21-43Stobie Creek Invs., LLC v. United States .................................. 3-123Stoiber v. SEC .................................................................24-13, 24-14Stone v. Kirk ................................................................................ 24-8Stone v. Southfield Leasing, Inc. ................................................ 29-24Storage Tech. Corp., In re ...............................................21-78, 21-93Storebin v. Niagara Mach. & Tool Works Corp. .......................... 29-8Storie v. Southfield Leasing, Inc. ............................ 7-95, 7-96, 19-22Storwal Int’l, Inc. v. Thom Rock Realty Co. ....................28-7, 28-28Story v. Kennecott Copper Corp. ................................................. 6-39Strauss Paper Co. v. RSA Exec. Search, Inc. ................................ 6-19Streets & Beard Farm P ’ship, In re ......................... 21-6, 21-7, 21-18Stumpf v. McGee (In re O’Connor) ........................................... 21-36STX Panocean (UK) Co. v. Glory Wealth Shipping Pte Ltd. ........ 9-44Subway Rests., Inc. v. Riggs ....................................................... 28-28Summerhill Neighborhood Dev. Corp. v.

Telerent Leasing Corp. ........................................................ 6-120Summit Inv. & Dev. Corp. v. Leroux ......................................... 21-60Sun v. Mercedes Benz Credit Corp. ........... 2-19, 6-120, 6-123, 20-62



Sun Pipeline Co. v. Conewago Contractors, Inc. ....................... 22-32Sun Runner Marine, Inc., In re ................................................. 21-62Sundance Cruises Corp. v. Am. Bureau of Shipping ................... 9-32Sundial Asphalt Co., In re ..............................................21-18, 21-64Sundial Asphalt Co. v. U.P.C. Investors Corp.

(In re Sundial Asphalt Co.) ................................................. 21-18Sunrise Fed. Sav. Bank v. Verez Assurance, Inc. ........................ 25-29Sunshine Kitchens v. Alanthus Corp. .......................................... 24-8Sunterra Corp., In re ................................................................. 21-61Super Pumper, Inc. v. Nerland/Oil, Inc.

(In re Nerland Oil) ........................................................ App. 6J-1Superior Toy & Mfg. Co., In re ................................................. 21-72Svege v. Mercedes-Benz Credit Corp. ........................................ 29-14Swift Dodge v. Comm’r ................................. 3-15, 3-68, 3-72, 16-60

T

Taggatz, In re ..................................................................21-62, 21-63TAK Broad. Corp, In re ............................................................. 21-53TAK Broad. Corp. v. Trinity Broad. of Fla., Inc.

(In re TAK Broad. Corp.) .................................................... 21-53TAL Fin. Corp. v. CSC Consulting, Inc. ..........................2-18, 21-67Tarricone, Inc., In re .................................................................. 21-46Taylor & Martin, Inc. v. Hiland Dairy, Inc. ......................28-6, 28-18Teachers Ins. & Annuity Ass’n v. Tribune Co. ............................ 6-12Telecom Int’l Am. Ltd. v. AT&T Corp. ............................6-92, 21-90Tenna Corp., In re ..................................................................... 21-72Tenn. Natural Gas Lines v. Comm’r ........................................... 3-28Teperich v. N. Judson-San Pierre High Sch.

Bldg. Corp. ...............................................................18-22, 18-24Terrell, In re ............................................................ 21-7, 21-8, 21-18Terrell v. Albaugh (In re Terrell) ..........................................21-7, 21-8Terrydale Liquidating Trust v. Barness ....................................... 19-14Tetra Techs., Inc. v. Harter ........................................................ 28-19Texaco, Inc. v. A.A. Gold, Inc. ..................................................... 6-94Texaco, Inc. v. La. Land & Exploration Co. ............................... 21-59Texas v. EPA ............................................................................... 22-48Tex. Health Enters., Inc., In re .................................................. 21-48Tex. Nat’l Bank of Houston v. Aufderheide ................................. 7-11Tex. Pub. Bldg. Auth. v. Mattox ................................................. 18-21Texscan Corp., In re .................................................................... 21-8TFG-Ill., L.P. v. United Maint. Co. ............................................... 2-7The Barnstable ............................................................................ 9-30


T–58

Theatre Holding Corp. v. Mauro ........................ 21-32, 21-33, 21-84Thinking Machs. Corp., In re ........................................21-30, 21-64Thinking Machs. Corp. v. Mellon Fin. Serv. Corp.

(In re Thinking Machs. Corp.) ................................21-30, 21-64Tholl v. Advantedge Quality Cars, LLC .................................... 29-31Thomas v. ABX Air, Inc. ............................................................. 29-8Thomas v. Ala. Mun. Elec. Auth. .............................................. 18-24Thomas v. Comm’r ............................................................3-40, 3-44Thomas B. Hamilton Co., In re ................................................ 21-63Thomas Commc’ns, Inc., In re ................................................. 21-58Thompson v. Liquichimica of Am., Inc. ..................................... 6-19Thompson v. St. Nicholas Nat’l Bank ......................................... 23-4Thompson & Green Mach. Co. v. United States ...................... 18-31Thornhill v. Ronnie’s I-45 Truck Stop ......................................... 29-2Thorp Fin. Corp. v. Wright ........................................................ 28-21Three Sisters Partners, L.L.C. v. Harden

(In re Shangri-La, Inc.) ........................................................ 21-46Tidewater Mem’l Hosp., Inc., In re ......... 21-22, 21-75, 21-76, 21-77Tidewater Mem’l Hosp., Inc. v. Bowen

(In re Tidewater Mem’l Hosp., Inc.) ............ 21-22, 21-75, 21-76TIFD III-E, Inc. v. United States ............................................... 3-132Tiller Constr. Corp. v. Nadler .........................................28-19, 28-21Timberline Dev. LLC v. Kronman ............................................... 6-19Tinterorias Ibericas De Peleteria, S.A. v. Gafco, Inc. ................... 28-8Tipco Corp. v. City of Billings ................................................... 18-17Tippecanoe Cnty. v. Indian Mfrs. Ass’n .................................... 18-16TMS Assocs. v. Kroh Bros. Dev. Co.

(In re Kroh Bros. Dev. Co.) ................................................. 21-38Tocha v. Richardson ................................................................... 29-21Tomlin v. White Dairy Ice Cream Co. ...................................... 28-19Tonry, In re .....................................................................21-10, 21-58Torchia v. Fisher ........................................................................ 29-23Torres v. Banc One Leasing Corp. ..................................20-62, 27-31Torres v. Comm’r ........................ 3-15, 3-16, 3-23, 3-26, 3-36, 3-109Toshiba Master Lease, Ltd. v. Ottawa Univ. ................................ 6-92Tower Air, Inc., In re ................................................................... 7-64Tower & Trestle Eng’g, Inc. v. Star Ins. Co. .............................. 28-20Towers v. Chickering & Gregory

(In re Pac.-Atl. Trading Co.) ................................................ 21-26Town of Roxbury v. Rodrigues ..................................................... 6-19Tractebel Energy Mktg., Inc. v. AEP Power Mktg., Inc. ............... 6-11TradeWinds Envt’l Restoration, Inc. v.

Brown Bros. Constr., LLC ..........................................28-5, 28-18Trailer Rental Co. v. Buchmeier ................................................ 21-97



Trans World Airlines, Inc., In re ................. 2-19, 6-120, 6-125, 7-69,............................................................ 7-70, 21-27, 21-31, 21-66,....................................................... 21-75, 21-77, 21-101, 21-105

Transamerica Commercial Fin. Corp. v. Citibank, N.A.(In re Sun Runner Marine, Inc.) ......................................... 21-62

Transamerica Corp. v. United States ........... 3-52, 3-59, 15-13, 15-18Transamerica Leasing Inc. v. Inst. of London Underwriters ...... 25-29Transp. Equip. Rentals, Inc. v. Ivie .............................................. 6-84Transp. Ins. Co. v. El Chico Rests. .............................................. 28-9Trans-radio Press Serv., Inc. v. Whitmore .................................... 28-6Travellers Int’l AG v. Robinson ................................................. 21-73Treasure Island Land Trust, In re .............................................. 19-10Tree Source Indus., In re ........................................................... 21-29Tree Source Indus. v. Midway Engineered Wood Prods.

(In re Tree Source Indus.) ................................................... 21-29Trehan v. Von Tarkanyi .............................................................. 6-130Trevek Enters., Inc. v. Victory Contracting Corp. .............28-9, 28-14Triangle Labs., Inc., In re .......................................................... 21-17Tribune Co. & Subsidiaries v. Comm’r ..................................... 3-120Triplex Marine Maint., Inc., In re ......................................2-8, 21-13Triton Container Int’l Ltd. v. M/S Itapage ................................... 9-38Truly Warner Co. v. Kaufman Hats, Inc. ................................... 28-28Tufts v. Comm’r .......................................................................... 3-13Tulsa Port Warehouse Co., In re .......................................2-10, 15-36Turner v. United States (In re G.S. Omni Corp.) ...................... 21-78TW, Inc., In re ........................................................................... 21-42TW, Inc. v. Angelastro (In re TW, Inc.) ..................................... 21-42Twist Cap, In re ......................................................................... 6-146Twyne’s Case ............................................................................... 6-51

U

UAL Corp., In re ..........................................................21-28, 21-104UFITEC, S.A. v. Carter ............................................................. 24-22U-Haul Co. of E. Bay, Inc. v. State Farm Mut. Auto. Ins. Co. .... 29-19UL Radio Corp., In re ............................................................... 21-55Uni Imaging Holdings, LLC, In re ............................. 2-9, 2-10, 20-8Unified Sch. Dist. No. 207 v. Northland Nat’l Bank ................ 18-21Union Bank v. Wolas (In re ZZZZ Best Co.) ............................ 21-71Union Brokerage Co. v. Jensen .................................................. 28-18Union Carbide Foreign Sales Corp. v. Comm’r ........................... 3-85Union Elec. Co. v. Comm’r ......................................................... 3-90Union Mut. Life Ins. Co. v. Chrysler Corp. .......................2-34, 6-92UnionBanCal Corp. v. United States ................ 3-2, 3-54, 3-98, 3-99


T–60

Unitcast, Inc., In re ................................................................... 21-31United Air Lines, Inc. v. Hewins Travel Consultants, Inc. ....... 10-28United Airlines, Inc., In re

(Appeal of Nat’l Processing Co., LLC) ......... 21-44, 21-46, 21-63United Airlines, Inc. v.

HSBC Bank USA, N.A. .............................. 15-32, 15-34, 15-40,........................................................... 15-41, 21-14, 21-16, 21-90

United Airlines, Inc. v. U.S. Bank N.A. ...................................... 7-72United Airlines, Inc. v. W.E. Johnson Equip. Co. ........................ 29-4United Am. Fin. Corp., In re ...................................................... 2-22United Cigar Stores Co., In re .................................................. 6-143United Corp., In re .................................................................... 15-34United Food & Comm. Workers Union v.

Family Snacks, Inc. (In re Family Snacks, Inc.) .................. 21-41United Hous. Found., Inc. v. Forman ...................... 24-6, 24-7, 24-9United Mercantile Agencies v. Jackson ..................................... 28-21United Merchs. & Mfrs., Inc., In re ...............................6-129, 6-130United Press Int’l, Inc. v. Hernreich ............................................ 28-5United States v. Aguirre-Gonzalez ............................................. 18-18United States v. Arthur Young & Co. .......................................... 16-9United States v. Atl. Research Corp. ........................................... 22-9United States v. Bess ........................................................... App. 6J-2United States v. Bestfoods, Inc. ................................................... 22-8United States v. Bethlehem Steel Corp. ..................................... 22-25United States v. Boldt ................................................................ 22-29United States v. Booker ............................................................... 6-34United States v. Brashier ........................................................... 24-26United States v. Broderson ........................................................ 3-123United States v. CDMG Realty Co. .......................................... 22-74United States v. Conservation Chem. Co. ................................ 22-21United States v. Consumer Health Servs. of Am., Inc. .... 21-76, 21-77United States v. CPS Chem. Co. ............................................... 22-29United States v. Durham Lumber Co. ................................. App. 6J-2United States v. Earth Scis. ....................................................... 22-28United States v. Envtl. Waste Control, Inc. ............................... 22-21United States v. Estate of Romani (In re Romani) .............. App. 6J-5United States v. Fleet Factors Corp. ..................... 22-8, 22-11, 22-14United States v. F/V Sylvester F. Whalen ..................................... 9-26United States v. Gilbert Assocs., Inc. .................................. App. 6J-6United States v. Gulf Park Water Co. ........................................ 22-28United States v. Hill .................................................................. 22-25United States v. Int’l Bus. Machs. Corp. ..................................... 12-7United States v. Jones ............................................. 22-8, 22-32, 24-9United States v. Kayser-Roth Corp. ............................................. 22-8



United States v. Leonard ............................................................. 24-7United States v. Locke ................................................................... 9-6United States v. Md. Bank & Trust ........................................... 19-20United States v. McCombs .................................................. App. 6J-1United States v. McDermott .............................. App. 6J-1, App. 6J-3United States v. Microsoft Corp. ................................................. 12-7United States v. Midwest Serv. & Supply Co. ........................... 21-77United States v. Mirabile ........................................................... 19-21United States v. Nat’l Bank of Commerce .......................... App. 6J-2United States v. Newmont USA Ltd. .............................19-20, 19-21United States v. Numisgroup Int’l Grp. ...................................... 6-34United States v. Odabashian ..................................................... 22-16United States v. Oklahoma ................................................. App. 6J-5United States v. Ortiz ................................................................ 22-26United States v. Pesses ...................................................22-14, 22-16United States v. Poling ........................................................ App. 6J-2United States v. Praylou ............................................................ 29-23United States v. Prod. Plated Plastics, Inc. ................................ 22-25United States v. Saporito ........................................................... 20-47United States v. Sheyenne Tooling & Mfg. ................................ 22-29United States v. Speers ........................................................ App. 6J-5United States v. Textron Inc. ..................................................... 16-10United States v. Trident Crusader ............................................... 9-24United States v. Walerko Tool & Eng’g Corp. ............................ 22-25U.S. Bank Nat’l Ass’n v. UAL Corp. (In re UAL Corp.) .......... 21-104U.S. Fin., Inc., In re .................................................................. 21-41U.S. Fire Ins. Co. v. Minn. State Zoological Bd. ....................... 18-25U.S. for Use & Benefit of Bernadat v.

Golden W. Constr. Co. ......................................................... 28-7U.S. for Use of James F. O’Neil Co. v. Malan Constr. Corp. ........ 28-7U.S. Leasing Corp. v. City of Chicopee ..................................... 18-18U.S. Leasing Corp. v. Franklin Plaza Apts., Inc. ......................... 2-29U.S. Trust Co. v. Anderson ....................................................... 18-31U.S. Wireless Data, Inc., In re .................................................. 21-46United Sys. of Ark. v. Stamison ................................................ 28-30United Trucking Serv., Inc., In re .............................................. 21-31Unitrin Preferred Ins. Co. v. Chapman ..................................... 29-22Universal Clearing House Co., In re ......................................... 19-10Universal Underwriters Ins. Co. v. Stokes ................................ 25-21Univ. Med. Ctr., In re .....................................................21-77, 21-78Univ. of Utah v. Salt Lake Cnty. ................................................ 18-26Univ. Plaza Shopping Ctr. v. Stewart ........................................... 29-7Unocal Corp. v. Kaabipour ........................................................ 15-31Unsecured Creditors’ Comm. v. Strobeck Real Estate, Inc.

(In re Highland Superstores, Inc.) ....................................... 21-65


T–62

Upstairs Gallery, Inc., In re ....................................................... 21-70Upstairs Gallery, Inc. v. Macklowe W. Dev. Co.

(In re Upstairs Gallery, Inc.) ............................................... 21-70Urban Retail Props. v. Loews Cineplex Entm’t Corp. ................ 21-28Uribe v. Merchs. Bank ................................................................. 28-9US Airways Grp. v. British Airways PLC .................................... 6-19Utility Air Regulatory Grp. v. EPA ..................................22-48, 22-49

V

Vacold LLC v. Cerami .................................................................. 6-11Valley Media, Inc., In re ............................................................ 21-24Valley Motors, Inc., In re ........................................................... 21-54Van Schaick v. Carr ..................................................................... 23-4Vanderpark Prop., Inc. v. Buchbinder (In re Windmill Farms) .... 21-18Vanguard Airlines, Inc., In re .................................................. 21-106Vanguard Airlines, Inc. v. Int’l Aero Components, Inc.

(In re Vanguard Airlines, Inc.) ....................... 7-71, 7-72, 21-106Vargas v. Enter. Leasing Co. ....................................................... 29-21Varsity Carpet Serv. v. Richardson (In re Colortex Indus.) ........ 21-31Velez v. Craine & Clark Lumber Corp. ..................................... 29-16Vermont, In re ............................................................................. 7-67Vernon Sand & Gravel, Inc., In re ............................................ 21-31VFS Leasing Co. v. G.F. Kelly, Inc. ............................................ 6-120Victoria Station, Inc., In re ........................................................ 21-37Victory Mkts., Inc., In re ................................................21-29, 21-35Video Eng’g Co. v. Foto-Video Elecs., Inc. ................................... 28-8Video Update, Inc., In re ............................................................... 2-9Vill. Green Realty Trust, In re ................................................... 19-10Vill. Rathskeller, Inc., In re .......................................................... 6-73Vines v. Romar Beach, Inc. ........................................................ 28-22Visconti v. Pepper Partners Ltd. ................................................. 22-74Von Kalinowski v. Comm’r ....................................................... 3-147Vornado, Inc. v. Corning Glass Works ...................................... 28-10Vreeland v. Ferrer ...................................... 7-96, 20-13, 20-23, 29-23Vulcan Steam Shovel Co. v. Flanders ........................................ 28-29

W

Waddell v. Comm’r .................................................................... 3-147Waddell Coal Co. v. Comm’r ....................................................... 3-90Wagner & Wagner Auto Sales, Inc. v. Tarro ................................. 28-2Wainer v. A.J. Equities, Ltd. ....................................................... 21-52



Walden v. Auto. Brokers, Inc. .................................................... 28-21Walter E. Heller & Co. v. Convalescent Home ............................ 2-12Walter E. Heller W., Inc. v. Foothill Capital Corp.

(In re N.M. Ice Mach. Co.) ................................................. 20-84Waltman v. Cantor .................................................................... 25-29Wards Co. v. Conn. Post L.P. ..................................................... 28-27Warehouse Club, Inc., In re ....................................................... 21-27Warfield v. Alaniz ........................................................................ 24-3Warsco v. Oshkosh Savings & Trust Co. .............................App. 6L-2Wash. Mut. Bank, F.A. v. Allstate Ins. Co. ................................ 25-30Wash. Pub. Power Supply Sys. Sec. Litig., In re ......................... 18-40Waterville Indus., Inc. v. Fin. Auth. of Me. ............................... 22-13Watts, In re ................................................................................ 21-62Wausau Underwriters Ins. Co. v. QBE Ins. Corp. ..................... 25-27Wayne Cnty. Citizens Ass’n for Better Tax Control v.

Wayne Cnty. Bd. of Comm’rs ............................................. 18-21Webster Clothes, Inc., In re ....................................................... 21-24Wegner, In re ....................................................................21-7, 21-18Wegner Farms Co., In re ........................................................... 21-62Wells, In re ................................................................................ 21-64Wells v. Jackie Fine Arts, Inc. ...................................................... 24-8Wells Fargo & Co. v. United States ........................... 3-2, 3-21, 3-53,

.................................................................. 3-54, 3-63, 3-98, 3-99,

............................................................... 3-119, 15-14, 16-5, 16-6Wells Fargo Bank v. B.C.B.U. ...................................................... 2-34Wells Fargo Bank v. BrooksAmerica Mortg. Corp. ....................... 2-34Wells Fargo Bank v. TACA Int’l Airlines, S.A. ..................2-19, 20-63Wells Fargo Bank Minn. N.A. v.

BrooksAmerica Mortg. Corp. .............................................. 20-68Wells Fargo Bank Minn. N.A. v.

Nassau Broad. Partners, L.P. ....................................20-45, 20-68Wells Fargo Bank Nw., N.A. v.

RPK Capital XVI, LLC & RPK Capital Mgmt., LLC .......... 7-104Wells Fargo Equip. Fin., Inc. v. Circuit-Wise, Inc.

(In re Circuit-Wise, Inc.) ..................................................... 21-13Wells Fargo Fin. Leasing, Inc. v.

Mountain Rentals of Gatlinburg, Inc. .....................20-51, 20-68Wengenroth v. Formula Equip. Leasing, Inc. ............................. 20-23Werbosky v. Ford Motor Credit Co. ........................................... 27-29Wert v. Jefferds Corp. ................................................................... 29-6Wes Dor, In re ........................................................................... 6-142West Virginia v. Hassett (In re OPM Leasing Servs., Inc.) ......... 21-84W. Contracting Corp. v. Comm’r ................................................ 3-53


T–64

W. Elecs., Inc., In re ................................................................... 21-59W. Enters., Inc. v. Arctic Office Machs., Inc. ............................... 6-84W. Oil Ref. Co. v. Lipscomb ....................................................... 28-17W. Outdoor Adver. Co. of Neb. v. Berbiglia, Inc. ....................... 28-23W. Pac. Airlines, Inc., In re ....................................... 7-68, 7-70, 8-24W. Real Estate Fund, Inc., In re ................................................. 21-65Westfarm Assocs. v. Wash. Suburban Sanitary Comm’n ........... 22-10Westinghouse Credit Corp. v. D’Urso ....................................... 21-75Westship, Inc. v. Trident Shipworks, Inc. .................................. 15-41Westside Printworks, Inc., In re ................................................ 21-47Westwood Pharm., Inc. v. Nat’l Fuel Gas Distrib. Corp. .......... 22-10Westworld Cmty. Healthcare, Inc., In re ........................21-22, 21-47Wheeling-Pittsburgh Steel Corp., In re ...................................... 21-56Whinnery v. Bank of Onalaska (In re Taggatz) .......................... 21-62Whitcomb & Keller Mortg. Co., In re ............................21-23, 21-32White v. Comm’r ......................................................................... 3-28White River Corp., In re ............................................................ 21-70White Rose Food Corp. v.

N.Y. Prop. Ins. Underwriting Ass’n .................................... 25-30Wilkinson, In re ........................................................................ 21-13Willcuts v. Bunn ........................................................................ 18-30Wm. G. Roe & Co. v. State ....................................................... 28-27William L. Bonnell Co. v. Katz .................................................. 28-33Williams, In re .......................................................................... 21-18Williams Erectors of Suffolk Cnty. v.

Mulach Steel Corp. ........................................ 28-7, 28-11, 28-12Williams Land Co. v. United States .......................................... 18-31Williamsburg Developers LLC v. J. Jill LLC ................................. 28-4Williamson, In re .......................................................................... 2-8Williamson-Dickie Apparel Mfg. Co. v. Hanger, Inc. .................. 28-8Wil-Low Cafeterias, Inc., In re .......................................21-36, 21-51Wilmington Trust Co. v. Aerovias de Mexico, S.A. de C.V. ....... 6-122Wilmington Trust Co. v. Cnty. Of Allegheny ............................ 18-30Wilson v. Carmac ...................................................................... 29-22Wilson v. Peace .......................................................................... 28-27Wiltsie v. United States ............................................................. 18-31Windmill Farms, In re ............................................................... 21-18Wingspread Corp., In re ............................................................ 21-97Winkler v. Trico Fin. Corp. .......................................................... 24-8Winston, In re ............................................................................... 2-7Winston v. City of Spokane ....................................................... 18-24Winston v. Mandor ...................................................................... 6-40Winston Corp. v. Park Elec. Co. ................................................ 28-21Winter Storm Shipping Ltd. v. TPI .............................................. 9-43



Winthrop Res. Corp. v. Eaton Hydraulics, Inc. ..............6-120, 6-127Wisconsin v. LaCount ................................................................. 24-6Wise v. Grumman Credit Corp. .....................................28-18, 28-33Wiskup v. Liberty Buick ...................................... 27-29, 27-30, 27-31Witzenburger v. State ex rel. Wyo. Cmty. Dev. Auth. .....18-21, 18-25W.L. Scott, Inc. v. Madras Aerotech, Inc. .................................... 2-15W.M. Schlosser Co. v. Sch. Bd. of Fairfax Cnty., Va. ................. 18-16Wolf v. Buchman ......................................................................... 2-15Wometco Home Theatre, Inc. v. Lumbermens Mut. Cas. Co. ... 25-29Wood v. Stratos Prod. Dev., LLC (In re Ahaza Sys., Inc.) .......... 21-71Woodmont Corp. v. Rockwood Ctr. P ’ship .................................. 28-7Woods v. Interstate Realty Co. .................................................... 28-7Woodsam, Inc. v. Comm’r ........................................................... 3-23Woodward v. Comm’r ................................................................ 3-157Woodward v. Fox W. Coast Theatres ......................................... 28-28Worcester Felt Pad Corp. v. Tucson Airport Auth. ..................... 28-27Work Clothes Outlet, Inc. v. M&S Purchasing, Inc. ................. 28-30World Trade Ctr. Props., LLC v.

Hartford Fire Ins. Co. ................................................7-79, 25-38WorldCom, Inc., In re ................................. 2-8, 15-34, 20-14, 21-14WorldCom, Inc. v. Gen. Elec. Global Asset Mgmt. Servs.

(In re WorldCom, Inc.) ....................................................... 21-14Wortman v. Griff ....................................................................... 28-13

X

Xerox Corp. v. United States ..................................................... 16-17XYOQUIP, Inc. v. Mims ............................................................ 28-24

Y

Yamaha Motor Corp., USA v. Calhoun ..................................... 29-25Yates Dev., Inc., In re ................................................................ 21-43Yates Dev., Inc. v. Old Kings Interchange, Inc.

(In re Yates Dev., Inc.) ........................................................ 21-43Yellow Mfg. Acceptance Corp. v. Am. Oil Co. ........................... 28-32Yocum v. United States ............................................................. 16-51Yonkers Hamilton Sanitarium, Inc., In re ................................. 21-77York & York Constr. Co. v. Alexander ......................................... 28-8York Mfg. Co. v. Colley ............................................................. 28-17Young Elec. Sign Co. v. Vetas .................................................... 6-121


T–66

Z

Zaitchick v. Am. Motorists Ins. Co. .......................................... 25-14Zaleha, In re .............................................................................. 15-34Zerkle Trucking Co., In re .................................... 2-10, 15-34, 15-36Zions Credit Corp. v. Rebel Rents, Inc. &

Perry Valley Rentals, Inc. (In re Rebel Rents, Inc.) .... 20-12, 21-33Zmuda v. Comm’r ..................................................................... 3-108Zurich Am. Ins. Co. v. ABM Indus., Inc. .......................25-13, 25-32ZZZZ Best Co., In re ................................................................ 21-71



FEDERAL STATUTES

United States Code (U.S.C.)

TITLE 1

§ 3 ......................................9-25

TITLE 5

§ 500 et seq. .....................22-30

TITLE 7

§ 1361 et seq. ......... App. 20G-2

TITLE 11(see also Bankruptcy Code infra)

§ 21(a) ........................ App. 6J-5§ 77(c)(6) ..........................21-94§ 77B ................................21-51§ 101 et seq. ............... App. 6J-1§ 101(5) ............................21-83§ 101(9) ............................21-91§ 101(9)(A)(v) ...................13-17,

....................... 19-9, 19-10§ 101(41) .........................13-17,

....................... 19-9, 21-91§ 101(44) .................. 8-16, 8-20§ 103(g) ...........................21-102§ 105 ..............................21-100§ 105(a) ............................21-24§ 108 ................................21-20§ 109(a) ..............................19-9§ 301 ..................................21-6§ 303(a) ..............................19-9§ 303(h) ..............................21-6§ 325 ..................................7-70§ 341 ..................................8-19§ 343 ..................................8-19§ 361 .................... 21-30, 21-87§ 362 ....................... 8-17, 8-19,

.................... 13-59, 21-21,

........ 21-29, 21-77, 21-100

§ 362(a) ............... 21-10, 21-36,........ 21-85, 21-97, 21-102

§ 362(a)(3) ........................21-34§ 362(b) ............................21-10§ 362(b)(2)(D) .....................21-4§ 362(b)(10) ......................21-10§ 362(d) ............................21-12§ 362(e) .............................21-11§ 362(f) .............................21-11§ 362(f)(2) ...........................21-5§ 362(h) ............................21-11§ 363 .................. 21-29, 21-100§ 363(a) ............................21-86§ 363(c)(2) ........................21-86§ 363(d) ..........................21-100§ 363(e) .............................21-93§ 365 ..................... 13-7, 21-16,

.................... 21-35, 21-43,

.......... 21-45, 21-49, 21-60§ 365(a) ................. 8-24, 21-12,

.................... 21-17, 21-32,

.......... 21-37, 21-71, 21-82§ 365(a)(2)(A) ....................21-36§ 365(b) ....... 21-5, 21-12, 21-52§ 365(b)(1) ............. 21-4, 21-46,

..................... 21-48, 21-77§ 365(b)(1)(A) ........ 21-27, 21-48§ 365(b)(1)(B) ........ 21-46, 21-47§ 365(b)(1)(C) ...................21-52§ 365(b)(2) ............... 7-66, 8-17,

....................... 21-4, 21-46§ 365(b)(3)(D) ...................21-55§ 365(b)(4) ........................21-79§ 365(c) ..............................21-5,

..................... 21-57, 21-58§ 365(c)(1) ............. 21-5, 21-58,

.......... 21-59, 21-60, 21-81§ 365(c)(1)(A) ........ 21-59, 21-94


T–68

§ 365(c)(2) .............21-5, 21-44,......... 21-58, 21-81, 21-95

§ 365(c)(3) ......................... 21-5§ 365(d) ........................... 21-36§ 365(d)(1) ............21-32, 21-75§ 365(d)(2) .............21-4, 21-19,

.....................21-20, 21-32§ 365(d)(3) ...................... 21-26,

.....................21-27, 21-28§ 365(d)(4) ............21-37, 21-96§ 365(d)(5) ...............7-71, 8-24,

.......... 12-11, 21-6, 21-14,

........ 21-16, 21-25, 21-26,

......... 21-27, 21-28, 21-30§ 365(d)(10) ..........21-12, 21-25§ 365(e)(1) ......................... 21-4§ 365(e)(2) ....................... 21-57§ 365(e)(2)(A) ................... 21-58§ 365(f) ..................21-5, 21-52,

......... 21-56, 21-59, 21-68§ 365(f)(1) .............21-59, 21-60§ 365(f)(2)(B) .................... 21-52§ 365(f)(3) ........................ 21-56§ 365(g) ................21-41, 21-44,

.....................21-65, 21-68§ 365(g)(1) ... 6-168, 8-24, 21-5,

......... 21-50, 21-65, 21-68§ 365(g)(2) ..............21-4, 21-51§ 365(h) .................6-54, 21-67,

.....................21-68, 21-82§ 365(h)(1)(B) ................... 21-65§ 365(h)(2) ....................... 21-65§ 365(i) .................21-67, 21-68§ 365(k) ..................21-5, 21-52§ 365(n) ........................... 21-82§ 365(p) ........................... 21-36§ 365(p)(1) ............12-11, 21-36§ 365(p)(2) ............12-11, 21-32§ 365(p)(3) ....................... 21-36§ 501(d) ........................... 21-75§ 502(b)(6) ....................... 21-67§ 502(c) .................21-38, 21-83§ 502(g) ............................ 6-168

§ 502(g)(1) ...................... 21-38,.....................21-50, 21-82

§ 503(b) ... 21-26, 21-72, 21-105§ 503(b)(1) ..............21-4, 21-41§ 503(b)(1)(A) ................... 21-26§ 506(a) ........................... 6-168§ 507(a)(2) ...................... 21-41,

...................21-72, 21-105§ 509 ............................... 21-73§ 516(6) ............................. 9-65§ 524(e) ............................ 6-142§ 541(a) ............................. 14-9§ 541(c)(1) ....................... 21-10§ 544 ............................. 21-106§ 544(a) ............................. 7-72§ 544(a)(1) ..........21-69, 21-105§ 544(a)(2) ..........21-69, 21-105§ 544(A) ........................... 14-11§ 544(b) ........................... 21-69§ 547 ........ 21-69, 21-70, 21-72§ 547(b) ..............21-70, 21-106§ 547(b)(4)(B) ................... 21-70§ 547(b)(5) ....................... 21-72§ 547(c)(2) ....................... 21-70§ 548 ....................20-91, 21-69§ 548(a) ......................... 21-106§ 553 ............................... 21-76§ 553(a) ........................... 21-77§ 721 ............................. 21-102§ 726(a)(1) ....................... 21-41§ 726(b) ................21-41, 21-72§ 727(a)(1) ....................... 21-40§ 727(a)(9) ....................... 21-40§ 1101(2) ......................... 21-40§ 1102(a)(1) ....................... 8-19§ 1104 ............................... 8-19§ 1104(a) ......................... 21-31§ 1104(b) ......................... 21-31§ 1105 ............................... 8-19§ 1107 ............................... 8-19§ 1107(a) ........................ 21-37,

...................21-69, 21-106§ 1108 ............................. 21-69



§ 1110 ........... 7-65, 7-67, 7-68,.............. 7-69, 7-70, 7-71,.............. 7-72, 7-73, 7-74,.............. 7-75, 7-76, 7-77,.............. 8-24, 9-64, 9-65,........ 9-66, 17-70, 21-100,... 21-102, 21-105, 21-106

§ 1110(a) .................7-69, 7-71,.....................7-72, 21-106

§ 1110(a)(1) ... 7-70, 7-73, 7-76,..... 17-70, 21-100, 21-102

§ 1110(a)(2) ................... 21-102§ 1110(a)(2)(B) .................. 7-67,

.....................7-69, 21-105§ 1110(a)(3)(A) ......7-77, 21-102§ 1110(a)(3)(A)(i) ......7-77, 9-65§ 1110(a)(3)(A)(ii) ............. 7-74,

.........................9-64, 9-65§ 1110(a)(3)(B) ................... 7-74§ 1110(c) ...............7-72, 21-100§ 1110(c)(1) ..........7-69, 21-105§ 1110(c)(2) ....................... 7-69§ 1110(d) ........................... 7-73§ 1110(d)(1) ....................... 7-76§ 1112(b)(7) ..................... 21-39§ 1112(b)(8) ..................... 21-39§ 1123 ............................. 21-38§ 1123(b)(2) ..................... 21-35§ 1126(c) .......................... 21-39§ 1127 ............................. 21-40§ 1127(b) ......................... 21-40§ 1128(b) ......................... 21-38§ 1129 ..................21-38, 21-40§ 1129(a)(1) ..................... 21-35§ 1129(a)(7) ............8-19, 21-24§ 1129(a)(8) ..................... 21-38§ 1129(a)(9) ..................... 21-39§ 1129(b)(2) ..................... 21-93§ 1129(b)(2)(A)(i) ............. 21-12§ 1129(c) ............................ 8-19§ 1141(d)(3) ..................... 21-40§ 1161 ............................... 8-19§ 1163 ............................... 8-16§ 1164 ............................... 8-16

§ 1165 ............................... 8-16§ 1166 ............................... 8-16§ 1167 ............................... 8-16§ 1168 ........... 8-17, 8-19, 8-20,

.............. 8-21, 8-22, 8-23,

....... 8-24, 21-102, 21-105§ 1168(a)(1) .... 8-17, 8-18, 8-19§ 1168(a)(1)(B)(ii) ............... 8-23§ 1168(a)(1)(B)(iii) .............. 8-24§ 1168(a)(2) .............8-17, 8-18,

.....................8-20, 21-102§ 1168(a)(2)(B) ......8-19, 21-102§ 1168(a)(2)(B)(iii) .............. 8-19§ 1168(c)(1) ....................... 8-19§ 1168(c)(2) ..............8-19, 8-22§ 1168(c)–(e) ...................... 8-19§ 1168(d)(1) ....................... 8-22§ 1168(d)(2) ....................... 8-22§ 1168(e) ............................ 8-23§ 1169 ............................... 8-16§ 1170 ............................... 8-16§ 1170–74 .......................... 8-16§ 1172 ............................... 8-16§ 1174 ............................... 8-17§ 1201 ............................. 21-20§ 1301 ............................. 21-20

TITLE 12

§ 1 et seq. .......................... 23-7§ 24 .........................23-5, 23-7,

.......... 23-8, 23-14, 23-15,

......... 23-16, 23-23, 23-26§ 24a(a)(1) ........................ 23-31§ 24a(a)(2)(A) ................... 23-30§ 24a(a)(2)(C) ................... 23-31§ 24a(a)(2)(E) ................... 23-31§ 24a(a)(3) ........................ 23-31§ 24a(a)(7) ........................ 23-31§ 24a(b)(1)(A) ................... 23-30§ 29 ......................23-20, 23-26§ 84 ......................23-16, 23-22§ 92a ................................ 19-12§ 221 et seq. .................... 23-59§ 248 .................... App. 27A-26


T–70

§ 330 ............................... 23-60§ 348(a) ................ App. 27A-26§ 358 .................... App. 27A-26§ 365 ................................. 6-54§ 365(a) ............................. 6-54§ 371c ....... 23-14, 23-16, 23-22§ 371c-1 ................23-16, 23-22§ 632 .................... App. 27A-26§ 1461 et seq. .................. 23-49§ 1464(c)(2)(B) ................. 23-51§ 1464(c)(4)(B) ................. 23-54§ 1467a ............................ 23-55§ 1467a(c)(9) .................... 23-56§ 1467a(m)(3)(C) ............. 23-56§ 1811 et seq. .................. 23-60§ 1813 ............................. 22-12§ 1813(s) ............... App. 27A-14§ 1821(e)(1) ..................... 21-53§ 1831a ............................ 23-60§ 1831e ............................ 23-64§ 1831w ........................... 23-63§ 1843(a)(2) ..................... 23-33§ 1843(j)(3)–(7) ................ 23-45§ 1843(k)(1) ..................... 23-40§ 1843(k)(6) ..................... 23-41§ 1843(l)(1) ...................... 23-41§ 1843(l)(2) ...................... 23-41§ 1861 et seq. .................. 23-29§ 1862 ............................. 23-29§ 1864(d) ......................... 23-29§ 1865(b) ......................... 23-29§ 1865(c) .......................... 23-29§ 3101 .................. App. 27A-14

TITLE 15

§ 1 ..................................... 7-72§ 18a ................................ 20-92§ 18a(a) .............................. 6-48§ 18a(c) ...................6-48, 20-93§ 18a(g) ............................ 20-93§ 19 ........................ App. 27A-1§ 77(a)–(aa) ...................... 13-25§ 77aaa–77bbbb ............... 24-24§ 77b(a)(11) ..................... 24-30§ 77(d)(2) ......................... 13-25

§ 77f(e) ............................. 24-34§ 77g(a)(2) ........................ 24-34§ 78c(a)(4)(A) ................... 24-22§ 78c(a)(80) ...................... 24-34§ 78o(a)(2) ....................... 24-22§ 79 ................................. 11-10§ 79b(a)(4) ....................... 11-10§ 79b(a)(7) ....................... 11-10§ 1012(a) ......................... 25-39§ 1601 et seq. ................... 27-5,

....................... App. 27A-2§ 1601–65b ........................ 27-6§ 1604 .................... App. 27A-1§ 1640(f) ......27-6, App. 27A-15§ 1667 ............................... 27-7§ 1667–67e ........................ 27-6§ 1667a .....................27-7, 27-8§ 1667a(11) ..................... 27-31§ 1667b .............................. 27-8§ 1667b(3) ....................... 27-30§ 1667c .............................. 27-9§ 1667e ............................ 27-13§ 1667f ................... App. 27A-1§ 2601 et seq. ................... 9-69,

.......................App. 20G-2§ 2606 ......................8-44, 22-6§ 2614(1) ........................... 9-69§ 7001 et seq. ......... App. 27A-3

TITLE 16

§ 791–825u ...................... 11-15§ 791a–825r ..................... 11-10§ 796(17) ......................... 11-14§ 796(18) ......................... 11-14§ 824a(b) .......................... 11-14§ 824a-3 .......................... 11-14§ 824b .............................. 11-14§ 824c .............................. 11-14§ 1532(6) ......................... 22-55§ 1532(19) ....................... 22-55§ 1532(20) ....................... 22-55§ 1533(a)(3)(A) ................. 22-55§ 1533(b)(2) ..................... 22-55§ 1536 ............................. 22-55§ 1536(a)(2) ..................... 22-55



§ 1536(a)(3) ..................... 22-56§ 1536(b)(3)(A) ................. 22-56§ 1536(b)(4) ..................... 22-56§ 1536(c) .......................... 22-56§ 1538(a)(1) ..................... 22-55§ 1539 ............................. 22-55§ 1539(a)(1)(B) ................. 22-56§ 1539(a)(2)(A) ................. 22-56§ 1539(a)(2)(B) ................. 22-57§ 1539(a)(2)(C) ................ 22-57

TITLE 17

§ 109(b)(1) ....................... 12-30

TITLE 18

§ 1001(a) ..................App. 7D-1§ 1956 .................... App. 6B-48

TITLE 19

§ 651 et seq. ...........App. 20G-2

TITLE 26(see also infra)

§ 38 ..................................... 3-7§ 46–50 ................................ 3-7§ 470 ................................. 3-67§ 1245 ............................... 8-42§ 6321 ....................... App. 6J-1§ 6321–27 .................. App. 6J-1§ 6323 ...... App. 6J-2, App. 6J-4§ 6323(a) .................. App. 6J-2,

.......................... App. 6J-3§ 6323(b) ................... App. 6J-2§ 6323(c) ................... App. 6J-3,

.......................... App. 6J-4§ 6323(d) ................... App. 6J-4§ 6323(f) .................... App. 6J-1§ 6323(h)(1) ............... App. 6J-3

TITLE 29

§ 1001 et seq. .................... 26-2§ 1111(a) ......................... 19-22

TITLE 31

§ 3713 ...................... App. 6J-1,......... App. 6J-5, App. 6J-6

§ 3713(a)(1)(A) ........... App. 6J-5

TITLE 33

§ 407 ................................. 9-70§ 411 ................................. 9-70§ 1251 et seq. ................. 22-85,

.......................App. 20G-2§ 1251(a) ......................... 22-25§ 1311(a) ..............22-25, 22-27§ 1312 ............................. 22-26§ 1317(a) ..................8-44, 22-6§ 1317(b)(1) ..................... 22-26§ 1319(a)(1) ..................... 22-27§ 1319(b) ......................... 22-27§ 1319(c)(2) ..................... 22-28§ 1319(c)(2)(A) ................. 22-27§ 1319(g)(2)(B) ................. 22-27§ 1321 ............................. 19-22§ 1321(b)(2)(A) ..........8-44, 22-6§ 1342 ............................. 22-26§ 1362(5) ......................... 22-27§ 1362(6) ......................... 22-27§ 1362(7) ......................... 22-27§ 1362(11) ....................... 22-26§ 1362(12) ....................... 22-27§ 1362(14) ............22-26, 22-27§ 1365 ............................. 22-29§ 1901–15 .......................... 9-70§ 2701 et seq. .........9-49, 22-30§ 2701–61 .......................... 8-46§ 2701(8) ......................... 22-30§ 2701(9) ........................... 8-46§ 2701(23) ......................... 8-46§ 2701(26) ......................... 8-46§ 2701(26)(B)(ii) ................. 9-53§ 2701(26)(B)(iii) ................ 8-47§ 2701(32) ..............8-46, 22-31§ 2701(39) ......................... 8-47§ 2701(42) ......................... 8-47§ 2701(44) ......................... 8-47


T–72

§ 2702(a) .................8-46, 9-53,.....................22-30, 22-31

§ 2702(b) ......................... 22-31§ 2702(b)(1) ..................... 22-31§ 2703(a) ......................... 22-32§ 2703(a)(1)–(3) ................. 8-47§ 2704 ............................. 22-30§ 2708 ............................... 9-54§ 2718 ............................... 9-54

TITLE 41

§ 15 ................................. 21-58

TITLE 42

§ 300h(d) ......................... 22-70§ 1002(a)(2) ..................... 22-43§ 2014 ............................. 19-23§ 2210 ............................. 19-23§ 2601 et seq. ................. 22-85,

.......................App. 20G-2§ 4901 et seq. .........App. 20G-2§ 6901 et seq. .........App. 20G-2§ 6901–6992k .................. 22-19§ 6902(a) ......................... 22-19§ 6902(b) ......................... 22-19§ 6903(5) ......................... 22-20§ 6903(15) ....................... 22-21§ 6903(27) ....................... 22-20§ 6921 ......................8-44, 22-6§ 6921(b)(2)(A) ................. 22-70§ 6921–39b ...................... 22-19§ 6922 ............................. 22-21§ 6922(a)(1) ..................... 22-24§ 6923 ............................. 22-21§ 6923(a)(1) ..................... 22-24§ 6924 ............................. 22-21§ 6924(a)(1) ..................... 22-24§ 6926 ............................. 22-23§ 6927 ............................. 22-24§ 6928 ..................22-21, 22-22§ 6928(c) .......................... 22-24§ 6928(d) ......................... 22-25§ 6928(e) .......................... 22-25§ 6928(g) .......................... 22-24

§ 6929 ............................. 22-23§ 6937 ............................. 22-24§ 6941–49a ...................... 22-19§ 6972(a) ......................... 22-24§ 6972(b) ..............22-23, 22-24§ 6972(b)(1)(A) ................. 22-24§ 6973 ............................. 22-24§ 6991(1)(B) ..................... 22-22§ 6991(3) ..............22-22, 22-23§ 6991(4) ..............22-22, 22-23§ 6991(7) ......................... 22-22§ 6991(10) ....................... 22-22§ 6991(10)(A) ................... 22-22§ 6991–91m .................... 22-19§ 6991b(h)(9) ................... 22-11§ 6991b(h)(9)(A) .............. 22-23§ 6991b(h)(9)(B) ............... 22-23§ 7401 et seq. ................. 22-32,

.......................App. 20G-2§ 7407 ............................. 22-33§ 7407(d)(1)(A)(i) ............. 22-35§ 7409 ............................. 22-33§ 7410 ............................. 22-33§ 7411(a)(4) ..................... 22-36§ 7412 ......................8-44, 22-6§ 7412(b)(1) ..................... 22-38§ 7412(b)(2) ..................... 22-38§ 7412(b)(3) ..................... 22-38§ 7413(a)(1) ..................... 22-42§ 7413(b) ..............22-42, 22-43§ 7413(b)(1) ..................... 22-42§ 7413(c)(1) ..................... 22-44§ 7413(c)(2) ..................... 22-44§ 7413(c)(3) ..................... 22-44§ 7413(c)(5) ..........22-43, 22-44§ 7413(c)(5)(C) ................. 22-44§ 7413(c)(5)(D) ................ 22-44§ 7413(d)(1) ..........22-41, 22-42§ 7413(d)(3) ..................... 22-42§ 7413(d)(4) ..................... 22-42§ 7475(a) ......................... 22-34§ 7475(a)(4) ..................... 22-35§ 7479 ..................22-34, 22-47§ 7479(1) ......................... 22-34



§ 7479(3) ......................... 22-35§ 7501(2) ......................... 22-35§ 7501(3) ......................... 22-36§ 7501(4) ......................... 22-36§ 7502(c)(5) ..................... 22-35§ 7503(a)(2) ..................... 22-36§ 7503(c) .......................... 22-36§ 7511a(c) ........................ 22-36§ 7511a(d) ........................ 22-36§ 7511a(e) ........................ 22-36§ 7511c(a) ........................ 22-35§ 7511c(b)(2) .........22-35, 22-36§ 7521 et seq. .................. 22-41§ 7602(j) .......................... 22-36§ 7604(a) ......................... 22-43§ 7604(b)(1) ..................... 22-43§ 7604(b)(2) ..................... 22-43§ 7641 et seq. .................. 22-41§ 7651 et seq. .................. 22-41§ 7661 et seq. .................. 22-38§ 7661a(a) .............22-38, 22-47§ 7661b(a) ........................ 22-38§ 7671 et seq. .................. 22-41§ 9601 et seq. .........App. 20G-2§ 9601(9) ........................... 22-5§ 9601(9)(A) ....................... 8-44§ 9601(10) ......................... 22-6§ 9601(14) ...............8-44, 8-46,

.......................22-6, 22-85§ 9601(20) ....8-45, 19-20, 22-11§ 9601(20)(A) .................... 8-45,

.........................22-6, 22-8§ 9601(20)(E)(i) .......8-45, 22-12§ 9601(20)(E)(ii)(II) .......... 22-16§ 9601(20)(F)(i)(I) ............ 22-13§ 9601(20)(F)(i)(II) .......... 19-20,

................................ 22-14§ 9601(20)(F)(ii)(I) ........... 22-14§ 9601(20)(F)(ii)(II) .......... 22-14§ 9601(20)(F)(iii) .............. 22-14§ 9601(20)(F)(iv)(I) ........... 22-14§ 9601(20)(F)(iv)(II) ......... 22-14§ 9601(20)(F)(iv)(III) ........ 22-14§ 9601(20)(F)(iv)(IV) ........ 22-15§ 9601(20)(F)(iv)(V) ......... 22-15

§ 9601(20)(F)(iv)(VI) ........ 22-15§ 9601(20)(F)(iv)(VII) ....... 22-15§ 9601(20)(F)(iv)(VIII) ...... 22-15§ 9601(20)(F)(iv)(IX) ........ 22-15§ 9601(20)(G)(i) ......8-46, 22-12§ 9601(20)(G)(iii)(I)–(III) ...22-15§ 9601(20)(G)(iv) .....8-45, 8-46,

.......................9-54, 22-12§ 9601(20)(G)(iv)(I) .......... 22-12§ 9601(20)(G)(iv)(II) ......... 22-12§ 9601(20)(G)(iv)(V) ......... 22-12§ 9601(20)(G)(iv)(VI) ....... 22-12§ 9601(20)(G)(iv)(VII) ...... 22-12§ 9601(20)(G)(vi) .....8-45, 8-46,

.......................9-54, 22-13§ 9601(22) ......................... 22-6§ 9601(35) ....................... 22-10§ 9601(35)(B) ................... 22-10§ 9601(35)(B)(ii) ............... 22-18§ 9601(39) ....................... 22-16§ 9601(39)(A) ................... 22-18§ 9601(40) ....................... 22-18§ 9601–75 .................11-9, 22-5§ 9602 ............................... 8-44§ 9603 ............................... 22-6§ 9603(a) ........................... 22-6§ 9603(b) ........................... 22-6§ 9604 ............................... 22-5§ 9606 ............................... 22-5§ 9606–75 .......................... 8-43§ 9607 ....8-44, 8-45, 22-5, 22-8§ 9607(a) ..................8-43, 22-7§ 9607(a)(4) ....................... 22-8§ 9607(a)(4)(B) ................... 8-45§ 9607(b) ........ 8-44, 22-7, 22-9§ 9607(b)(3) ..................... 22-10§ 9607(e) .......................... 22-87§ 9607(e)(2) ....................... 8-44§ 9607(l) .......................... 22-87§ 9607(n) ........................ 19-21,

.....................22-11, 22-13§ 9607(n)(1) ..................... 22-13§ 9607(n)(3) ..................... 22-13§ 9607(n)(5)(i)(X) ............. 22-13§ 9607(o)(1) ..................... 22-17


T–74

§ 9607(o)(2) ..................... 22-17§ 9607(o)(4) ..................... 22-17§ 9607(p)(1) ..................... 22-17§ 9607(p)(2) ..................... 22-17§ 9607(p)(4) ..................... 22-17§ 9607(p)(7) ..................... 22-17§ 9607(q)(1) ..................... 22-18§ 9607(r) .......................... 22-18§ 9613 ............................... 22-5§ 9613(f) ............................ 22-8§ 9613(f)(1) ........................ 8-45§ 9622(g)(1) ..................... 22-10§ 9622(g)(7) ..................... 22-10§ 9622(g)(7)(B) ................. 22-11

TITLE 43

§ 1333 ................................. 9-8

TITLE 44

§ 3501 et seq. ......... App. 27A-2

TITLE 46

§ 115 ................................. 9-24§ 8902 ................................. 9-7§ 8904 ................................. 9-7§ 11,301 ............................ 9-20§ 12,101 ............................ 7-74§ 12,102(a) .......................... 9-9§ 12,102(b) .......................... 9-8§ 12,102(c) ......................... 9-13§ 12,103 ...................9-11, 9-56§ 12,103(a) .......................... 9-6§ 12,103(a)(2) ...................... 9-8§ 12,106 ...................9-16, 9-17§ 12,106(e) ...... 9-14, 9-15, 9-17§ 12,106(f)(2)(D) ................ 9-16§ 12,106(f)(3) ..................... 9-16§ 12,106(f)(4)(A) ................ 9-17§ 12,106(f)(4)(D) ................ 9-16§ 12,111(b) .......................... 9-9§ 12,111(c)(2)(A)(ii) ............ 9-19§ 12,112 .............................. 9-8§ 12,112(a)(2)(A) .................. 9-9

§ 12,112(a)(3) .................... 9-11§ 12,113 .............................. 9-4§ 12,113(a)(2) ...................... 9-9§ 12,113(b) .......................... 9-9§ 12,114(b) ...................9-4, 9-9§ 12,119(a)(4) .................... 9-16§ 12,119(a)(12) .................. 9-16§ 12,119(b)(1) .................... 9-16§ 12,119(b)(2) .................... 9-16§ 12,119(b)(4) .................... 9-16§ 12,119(c)(2)(D) ............... 9-16§ 12,119(c)(3)(B) ................ 9-17§ 12,134(3) ........................ 9-22§ 12,151 ............................ 9-13§ 30,101 ........................ 21-102§ 30,505 et seq. .....19-22, 29-25§ 30,505(a) .............9-30, 29-26§ 30,506 ............................ 9-30§ 30,506(a) ...................... 29-26§ 30,506(b) ...................... 29-26§ 30,506(e) ....................... 29-26§ 31,301 et seq. ................. 8-25§ 31,301(4) ........................ 9-36§ 31,301(5) ........................ 9-36§ 31,301(6) ........................ 9-38§ 31,321 .................9-24, 13-39§ 31,321(a)(1) ...........9-22, 9-23§ 31,321(b) ........................ 9-27§ 31,322(a) ........................ 9-24§ 31,325(c) ......................... 9-39§ 31,326 ............................ 9-24§ 31,326(b) ........................ 9-36§ 31,326(b)(1) .................... 9-38§ 31,326(b)(2) ...........9-36, 9-38§ 31,329 ............................ 9-24§ 31,329(d) ........................ 9-24§ 31,343 ............................ 9-35§ 50,501 .............................. 9-6§ 50,501(a) ........................ 9-11§ 50,501(d) ........................ 9-13§ 53,503 .............................. 9-7§ 53,701(13) ...................... 9-24§ 53,717 .............................. 9-8§ 55,102(b) .......................... 9-6



§ 55,103 .............................. 9-7§ 55,111 .............................. 9-7§ 56,101 ........... 9-7, 9-40, 9-41ch. 121 ......................7-66, 9-6,

............. 9-24, 9-64, 21-99ch. 313 ............ 8-25, 9-6, 9-20,

............... 9-24, 9-36, 9-64

TITLE 47

§ 9601 et seq. .................... 9-53

TITLE 49

§ 101(a) ............................. 8-11§ 103(c) .............................. 8-43§ 103(e)(1) ......................... 8-12§ 106 ................................... 7-7§ 1131 ............................... 8-43§ 1131(2) ........................... 8-43§ 1404 .....................7-91, 7-92,

............. 7-93, 7-95, 17-79§ 1801 et seq. .........App. 20G-2§ 5101 et seq. .................. 29-27§ 5125 ............................. 29-27§ 10,102(29) ...................... 9-65§ 10,102(30) ...................... 9-65§ 11,301 ........ 8-25, 8-26, 8-27,

.............. 8-28, 8-30, 8-32,

..... 8-57, 9-13, 9-64,13-39§ 11,301(a) ..............8-25, 8-27,

............... 8-28, 8-29, 9-64§ 11,301(d) ..... 8-28, 8-29, 8-33§ 11,301(e) ......................... 8-28§ 11,303 ............................ 8-25§ 20,101 .......................... 29-27§ 20,101 et seq. ............... 29-27§ 20,103(a) ...................... 29-27§ 20,106 ......................... 29-27,

.....................29-28, 29-29§ 20,106(a)(1)–(2) ............ 29-27§ 30,106 ......................... 14-33,

.....................20-13, 29-21§ 30,106(a) ...................... 29-21§ 30,106(a)(1) .................. 29-21§ 30,106(b)(2) .................. 29-21

§ 40,102 ....................7-7, 7-66,.......................7-74, 21-99

§ 40,102(18) ...................... 9-20§ 40,102(a) .................... 21-102§ 40,102(a)(11) .................. 7-61§ 40,102(a)(15) .........7-46, 7-48§ 40,102(a)(15)(B) .............. 7-47§ 40,102(a)(15)(C) ............. 7-48§ 40,102(a)(17) .................. 7-53§ 40,102(a)(19) .........7-35, 7-59§ 40,102(a)(32) ................ 29-24§ 40,102(a)(43) .................. 7-61§ 41,101 et seq. ................. 7-77§ 44,017(a)(12) .................. 7-64§ 44,101 ........................... 9-20,

.......App. 7C-2, App. 7F-2§ 44,101–112 ..............7-7, 7-42§ 44,101–113 ................... 20-28§ 44,101(a) ........................ 7-42§ 44,101(b) ........................ 7-42§ 44,102 ...................App. 7C-2§ 44,102(a)(1) ...........7-42, 9-20§ 44,102(a)(1)(A) ................ 7-46§ 44,102(a)(1)(B) ................ 7-47§ 44,102(a)(1)(C) ............... 7-52§ 44,102(a)(15) ................ 20-28§ 44,102(a)(17) .................. 7-60§ 44,103 .............................. 7-7§ 44,103(a) ........................ 9-20§ 44,103(a)(1) ...................... 7-9§ 44,103(c)(1) ...................... 7-9§ 44,103(c)(2) ...................... 7-9§ 44,107 ....................7-7, 8-28,

.......................9-22, 13-39§ 44,107(a) .......................... 7-7§ 44,107(a)(1) ................... 7-53,

.........................7-59, 9-22§ 44,107(a)(2) .................... 7-64§ 44,107(a)(2)(A) .......7-60, 7-61§ 44,107(a)(2)(B) .......7-60, 7-61§ 44,107(a)(2)(C) ............... 7-61§ 44,107(a)(2)(D) ............... 7-61§ 44,108(a) ...............7-10, 7-13§ 44,108(b) ........................ 7-13§ 44,108(c)(1) ...........7-11, 7-12


T–76

§ 44,112 ........ 7-91, 7-92, 7-93,.............. 7-95, 7-96, 9-30,......... 17-79, 19-22, 29-23

§ 44,112(a)(1) .................... 7-93§ 44,112(a)(2) .................... 7-93§ 44,112(a)(3) .................... 7-93§ 44,112(b) ........................ 7-93§ 44,301–310 ..........7-82, 17-79

§ 44,302 ............................ 7-83§ 44,302(a) ........................ 7-82§ 44,303 ............................ 7-83§ 44,303(b) ........................ 7-82§ 44,705 .............................. 7-7§ 47,107(a)(1) .................... 4-50ch. 447 ...............21-99, 21-102

Bankruptcy Code(U.S.C. Title 11)

§ 77 ................................... 8-18§ 77(j) ................................ 8-18§ 101(9)(A)(v) ................... 19-10§ 101(31) ......................... 21-70§ 105(a) ........................... 21-24§ 108(b) ................21-20, 21-21§ 361 ............................. 21-101§ 362 .....................7-67, 20-80,

.......... 21-3, 21-11, 21-12,

........ 21-17, 21-34, 21-81,

...................21-98, 21-101§ 362(a) .... 21-10, 21-23, 21-67§ 362(a)(3) ....................... 21-11§ 362(b)(3) ....................... 21-13§ 362(d) ......................... 21-100§ 362(d)(2) ....................... 21-33§ 362(h) ........................... 21-11§ 363 .......................7-70, 7-67,

....................20-80, 21-12,

....... 21-54, 21-95, 21-101§ 363(c) .......................... 21-100§ 363(e) ................21-29, 21-30,

....... 21-83, 21-95, 21-103§ 363(f) ............................ 21-83§ 363(m) .......................... 21-55§ 364 ......................7-70, 20-80§ 365 ............. 2-11, 7-67, 7-68,

... 7-70, 13-7, 10-26, 21-3,

... 21-5, 21-6, 21-9, 21-11,

........ 21-15, 21-16, 21-21,

........ 21-23, 21-55, 21-68,

........ 21-72, 21-79, 21-84,

........ 21-87, 21-92, 21-95,

... 21-100, 21-103, 21-104§ 365(a) ....... 8-24, 21-3, 21-23,

....................21-41, 21-68,

...................21-80, 21-105§ 365(a)(2)(A) ................... 21-36§ 365(b) ...... 21-4, 21-45, 21-95§ 365(b)(1) ....................... 21-38§ 365(b)(1)(A) ........21-27, 21-48§ 365(b)(1)(B) ........21-46, 21-47§ 365(b)(1)(C) .................. 21-80§ 365(b)(2) ...............7-67, 7-68,

...................21-98, 21-103§ 365(b)(2)(D) ................... 7-68,

.....................21-47, 21-48§ 365(b)(3)(D) .................. 21-55§ 365(b)(4) ............21-24, 21-79§ 365(c) ............................ 21-56§ 365(c)(1) ....................... 21-61§ 365(c)(1)(A) ................... 21-60§ 365(c)(2) ....................... 21-63§ 365(d) ......................... 21-102§ 365(d)(1) ....................... 21-51§ 365(d)(2) ............21-23, 21-36§ 365(d)(3) ...........21-26, 21-27,

.....................21-28, 21-79§ 365(d)(4) ...................... 21-32,

.....................21-34, 21-96§ 365(d)(4)(B) ................... 21-35§ 365(d)(5) .............7-70, 21-13,

....... 21-67, 21-79, 21-103



§ 365(d)(10) .............7-70, 21-6,....................21-12, 21-16,.....................21-25, 21-26

§ 365(e) .............................. 21-4§ 365(e)(1) ....................... 21-57§ 365(e)(2) ....................... 21-57§ 365(e)(2)(A) ................... 21-60§ 365(e)(2)(B) ................... 21-62§ 365(f) ....... 21-4, 21-51, 21-55§ 365(f)(1) ........................ 21-60§ 365(f)(2) ........................ 21-56§ 365(f)(2)(B) .................... 21-52§ 365(f)(3) ........................ 21-55§ 365(g) .................21-36, 21-67§ 365(g)(2)(B) ................... 21-50§ 365(h) .................6-93, 6-168,

.....................10-27, 21-67§ 365(h)(1) ....................... 24-45§ 365(h)(1)(B) ................... 21-65§ 365(h)(2) ....................... 21-65§ 365(i) ............................ 10-27§ 365(p) ........................... 21-38§ 502(a) ........................... 21-73§ 502(b) ........................... 21-73§ 502(b)(2) ....................... 6-130§ 502(b)(6) ...........6-142, 10-27,

......... 10-28, 10-29, 24-42§ 502(h) ........................... 21-85§ 503(b) .......................... 21-26,

...................21-72, 21-105§ 503(b)(1) ......................... 7-71§ 503(b)(1)(A) ........21-39, 21-50§ 507(a)(1) ....................... 21-50§ 507(a)(2) ...................... 21-50,

...................21-72, 21-105§ 524(e) ............................ 10-29§ 541 ............................... 21-55§ 541(a)(1) ....................... 21-10§ 541(c)(1) ....................... 21-10§ 542 ............................... 20-80§ 542(b) ........................... 21-86

§ 544 .......................7-71, 7-72,......... 21-12, 21-13, 21-69

§ 544(a) ........................... 20-81§ 544(b) ........................... 20-81§ 546(c) .................21-11, 21-81§ 547 .....................6-141, 7-67,

......... 20-81, 21-13, 21-17§ 547(b)(5) ....................... 21-72§ 548 ....................20-81, 21-17§ 549 ....................21-24, 21-85§ 549(a) ........................... 21-28§ 552(b) ................21-87, 21-96§ 553(a) ........................... 21-76§ 554 ............................... 21-51§ 726(b) ........................... 21-72§ 1104(b) ......................... 21-31§ 1107 ............................. 21-81§ 1110 .....................6-73, 7-19,

............ 7-32, 7-106, 8-21,

............ 8-22, 13-60, 21-3,

...... 21-27, 21-98, 21-101,

..... 21-103, 21-104, 24-42§ 1110(a) ................7-69, 21-98§ 1110(a)(1) ................... 21-103§ 1110(a)(2) ................... 21-103§ 1110(a)(3)(A)(ii) .............. 9-64§ 1110(c) ........................ 21-100§ 1110(c)(1) ................... 21-105§ 1111(b) ..................6-44, 6-45§ 1121(b) ......................... 21-33§ 1123(b)(2) ..................... 21-37§ 1126 ............................. 21-38§ 1129 ............................... 7-67§ 1141(d) ......................... 21-38§ 1161 et seq. .................... 8-16§ 1168 ............. 6-73, 8-3, 8-27,

............ 8-39, 8-56, 13-60,

........ 21-3, 21-98, 21-100,

..... 21-101, 21-103, 24-42§ 1168(a) ......................... 21-98§ 1168(c) ........................ 21-100


T–78

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

§ 22(iv) .............................. 18-9§ 30B ................................... 3-7§ 38 ..........................3-7, 3-163§ 38(c) .............................. 3-161§ 38(c)(1) ......................... 3-161§ 42 ................................. 3-118§ 45 ......................3-118, 3-159§ 45D .............................. 3-118§ 46–48 ............................ 3-151§ 46–50 ................................ 3-7§ 47 ......................3-111, 3-118§ 48 ....3-7, 3-118, 3-147, 3-160§ 48(a) ............................... 3-87§ 48(a)(1) ......................... 3-162§ 48(a)(2)(B) ..................... 3-162§ 48(a)(2)(B)(i) .................. 3-147§ 48(a)(2)(B)(iii) ................ 3-148§ 48(a)(2)(B)(x) ................. 3-148§ 48(a)(3) ..............3-161, 3-162§ 48(a)(3)(A)(i) ................. 3-161§ 48(a)(5) ......................... 3-160§ 48(b)(2)(A) ..................... 3-147§ 48(b)(2)(B)(i)–(xi) ........... 3-147§ 48(d) ....................3-97, 3-164§ 49(e) .............................. 3-159§ 50(a) ............................. 3-163§ 50(a)(1)(B) ..................... 3-163§ 50(a)(4) ......................... 3-164§ 50(b) ............................. 3-161§ 50(b)(1) ......................... 3-163§ 50(b)(3) ......................... 3-163§ 50(b)(4)(A) ..................... 3-163§ 50(b)(4)(D) .................... 3-163§ 50(d)(4) ......................... 3-162§ 50(d)(5) ......................... 3-164§ 54(j) .............................. 3-165§ 54(j)(4) .......................... 3-165§ 55 ............. 3-205, App. 6F-13§ 55–59 ............................ 3-205§ 56 .........................App. 6F-13§ 56(a)(1) ......................... 3-206

§ 56(g)(4)(A) ..................... 3-206§ 56(g)(4)(A)(i) .................. 3-206§ 57 .........................App. 6F-13§ 57(a)(5) ......................... 18-35§ 58 .........................App. 6F-13§ 59 ............. 3-205, App. 6F-13§ 59A .......................App. 6F-13§ 61(a) .................... App. 18A-6§ 62 ................................. 3-108§ 103 ...App. 18A-7, App. 18A-8§ 103(a) ........18-9, App. 18A-2,

...App. 18A-7, App. 18A-8§ 103(b) ............................. 3-79§ 103(b)(1) ....................... 18-32§ 103(c) ................... App. 18A-2§ 103(c)(1) ..............18-9, 18-10§ 103(c)(2) ......................... 18-9§ 109 ........................3-86, 3-87§ 114 ............................... 16-76§ 141(b) ........................... 18-33§ 141(b)(2) ....................... 18-34§ 141(b)(3) ....................... 18-33§ 141(b)(6) ....................... 18-33§ 141(e) ............................ 18-32§ 142(a) ........................... 18-34§ 142(b)(1) ....................... 18-35§ 144(a) ........................... 18-32§ 145(a) ........................... 18-34§ 146 ............................... 18-35§ 147(b) ........................... 18-35§ 147(d) ........................... 18-34§ 147(f) ............................ 18-35§ 147(g) ............................ 18-34§ 148 ............................... 18-37§ 148(d) ........................... 18-36§ 148(f)(4)(B) .................... 18-36§ 148(f)(4)(C) ................... 18-37§ 148(f)(4)(D) ................... 18-37§ 149(a) ........................... 18-38§ 149(b) ........................... 18-38§ 149(e) ........18-38, App. 18A-8



§ 149(e)(1) ....................... 18-37§ 149(e)(2) ....................... 18-37§ 150(a)(3) ....................... 18-33§ 162 ....................3-108, 16-61§ 162(a)(3) ................3-11, 3-55§ 163 ........ 3-154, 16-41, 16-61§ 163(d) ................3-153, 3-154§ 163(e) ............................ 3-154§ 163(f) ............................ 3-154§ 163(f)(2)(A)(ii) ............... 3-154§ 163(f)(2)(B) .........3-154, 3-156§ 163(h) ........................... 3-154§ 163(i) ............................ 3-154§ 163(j) ............................ 3-154§ 163(l) ............................ 3-154§ 163(m) .......................... 3-218§ 165 ....................3-108, 3-210§ 167 ...................3-108, 3-139,

........ 3-157, 16-61, 20-71,

.................... App. 20A-18,

..................... App. 20A-19§ 167(a) ............................. 3-85§ 167(c)(2) ......................... 3-85§ 167(f) .................3-141, 3-151§ 167(h) ........................... 3-125§ 167(m) .......................... 3-141§ 168 ...................3-138, 3-139,

............. App. 6F-13, 8-40,

....................16-14, 16-17,

.....................16-21, 16-33§ 168(b)(1) ........... App. 20A-18,

..................... App. 20A-19§ 168(b)(2) ........... App. 20A-18,

..................... App. 20A-19§ 168(d)(3) .............1-18, 3-144,

........................App. 6F-13§ 168(d)(3)(A) .................. 3-145§ 168(d)(3)(A)(i) ............... 3-145§ 168(f)(2) ................App. 6F-13§ 168(f)(6) .......................... 3-87§ 168(f)(8) ...............3-82, 3-103§ 168(g) ................3-143, 3-206,

............... App. 6F-6, 8-40,

.....................16-37, 16-51

§ 168(g)(1) ..... 3-147, App. 6F-8§ 168(g)(1)(A) ........16-12, 16-22§ 168(g)(1)(B) ........16-12, 16-14§ 168(g)(2) ..............8-40, 16-51§ 168(g)(3) .............3-144, 8-40,

.....................16-37, 16-51§ 168(g)(3)(A) .......3-223, 16-13,

....................16-14, 16-18,

.....................16-21, 16-51§ 168(g)(3)(C) ........16-21, 16-22§ 168(g)(4) ...........3-147, 16-12,

.....................16-13, 16-31§ 168(g)(4)(B) ..........3-148, 8-41§ 168(g)(4)(B)(i) .................. 8-41§ 168(g)(4)(B)(ii) ................. 8-41§ 168(g)(4)(C) ................... 16-13§ 168(g)(4)(D) .................. 3-148§ 168(g)(4)(E) .................. 3-148,

.......................8-40, 16-12§ 168(g)(4)(H) .......3-148, 16-12§ 168(g)(4)(L) ........3-148, 16-12§ 168(g)(5) ...............App. 6F-13§ 168(g)(7) ....................... 3-143§ 168(h) ...... 3-163, App. 6F-13,

.......................8-40, 16-22§ 168(h)(1)(C) .......3-149, 16-15§ 168(h)(2) ............3-149, 16-18§ 168(h)(2)(A)(iii) ............. 3-163§ 168(h)(2)(B) ........3-163, 16-12§ 168(h)(2)(C) .................. 3-163§ 168(h)(3)(A) .................. 3-149§ 168(h)(3)(B) ................... 16-22§ 168(h)(5) ....................... 3-163§ 168(h)(6) ............3-163, 16-22§ 168(i)(2) et seq. ............. 16-18§ 168(i)(3) ....................... 16-15,

.....................16-21, 16-26§ 168(i)(3)(B) .................... 16-15§ 168(i)(8) .......................... 3-87§ 168(i)(10) ................App. 6F-8§ 168(k) ...................3-27, 3-92,

....................3-150, 3-152,

........... 3-221, 8-40, 20-71§ 168(k)(2)(E)(ii) ............... 3-151


T–80

§ 169 ................................. 3-10§ 178 ................................. 3-87§ 183 ............................... 3-108§ 189 ................................. 3-87§ 197 ................................. 3-85§ 199 ............................... 16-23§ 212 ............................... 3-108§ 265 ....................16-24, 18-35§ 265(a)(2) ....................... 16-35§ 265(b)(3)(C) .................. 18-35§ 265(b)(3)(D) .................. 18-35§ 269 ............................... 3-190§ 280F ............................... 3-75§ 291 .......................App. 6F-13§ 312(k)(3) ....................... 16-51§ 318 ................................ 3-21,

...App. 6A-20, App. 18A-5§ 338 ............................... 16-74§ 338(a) ........................... 16-75§ 351 ....................3-189, 3-191§ 362 ............................... 3-189§ 367 ....................16-82, 16-83§ 367(d) ........................... 16-83§ 368(c) ............................ 3-127§ 381 ............................... 16-74§ 382 ............................... 3-190§ 414(d) ................. App. 6A-51,

...App. 6A-53, App. 26A-2§ 414(e) ................... App. 26A-2§ 441 ....................3-138, 3-145§ 443 ............................... 3-145§ 446(b) ........................... 3-190§ 448 ....................3-132, 3-153§ 453(i) .............................. 3-49§ 465 .......................3-10, 3-70,

............ 3-108, App. 6F-13§ 467 ............... 1-8, 3-16, 3-18,

.............. 3-38, 3-48, 3-72,

.............. 3-79, 3-81, 3-83,

.............. 3-94, 3-95, 3-96,

........ 3-138, 3-153, 3-154,

........ 3-166, 3-167, 3-168,

........ 3-169, 3-170, 3-171,

........ 3-172, 3-173, 3-176,

........ 3-177, 3-178, 3-180,

........ 3-181, 3-182, 3-183,

........ 3-184, 3-185, 3-186,

........ 3-187, 3-188, 3-203,

... 3-204, 5-18, 5-25, 5-26,

..... 5-27, 5-28, 6-37, 6-38,

....6-89, 6-162, App. 6B-4,

...App. 6F-12, App. 6H-21,

..........13-15, 14-96, 16-17,

...........16-41, 16-42, 16-44§ 467(a) ................3-153, 3-173§ 467(b)(1) ....................... 3-172§ 467(b)(1)(A) ................... 3-181§ 467(b)(1)(B) ................... 3-181§ 467(b)(2) ............3-181, 3-187§ 467(c)(5) ....................... 3-187§ 467(d) ........................... 3-169§ 467(d)(1)(B) ................... 3-172§ 467(e)(1) ....................... 3-188§ 467(f) ............................ 3-153§ 469 .....................3-10, 3-108,

........................App. 6F-13§ 470 ............. 3-10, 3-66, 3-97,

............ 3-98, 3-149, 16-8,

........ 16-10, 16-14, 16-15,

........ 16-16, 16-18, 16-19,

........ 16-21, 16-22, 16-23,

......... 16-24, 16-25, 16-27§ 470(d) ........................... 16-25§ 470(d)(1) ......................... 3-98§ 470(g) ............................ 16-22§ 482 ........ 3-118, 3-190, 3-191§ 483 ................................. 3-17§ 501 ............................... 16-12§ 501(a) ........................... 3-165§ 501(c) ............................ 3-165§ 501(c)(3) ...................... 14-37,

.....................18-34, 18-35§ 521 ............................... 3-163§ 581 ............................... 3-156§ 671 ....................3-125, 3-126§ 671–76 .......................... 3-127§ 671–77 .......................... 3-125§ 672–78 .......................... 3-125§ 677 ............................... 3-125§ 678 ............................... 3-127



§ 701 ............................... 3-190§ 702(a) ........................... 3-131§ 704 ............................... 3-190§ 704(b) ........................... 3-105§ 704(d) ........................... 3-132§ 706 ....................3-132, 3-137§ 752 ............................... 3-132§ 761 ............................... 3-137§ 761(a) ...............3-134, 3-135,

.....................3-138, 16-47§ 861 ...................... App. 6F-12,

...App. 6H-21,16-23,16-32§ 861–63 .......................... 16-23§ 861(a)(1) ....................... 3-155§ 861(a)(4) .............3-199, 8-42,

.....................16-29, 16-34§ 861(b) ........................... 16-29§ 861(e) ................3-199, 16-31,

.....................16-32, 16-33§ 861(e)(1) ......................... 8-42§ 861(f) ............................ 3-199§ 862(a)(4) .............3-199, 8-42,

.....................16-29, 16-34§ 862(b) ........................... 16-29§ 863(c)(2) ....................... 3-199§ 863(c)(3) ....................... 16-30§ 863(d) ................3-199, 16-33§ 863(e) ............................ 16-33§ 864(c) ............................ 16-36§ 864(e) ............................ 3-200§ 864(f)(1) ........................ 16-41§ 865(c) ............................ 16-30§ 865(c)(3)(B) ................... 16-31§ 871 ............................... 3-155§ 871(h) ........................... 3-155§ 881 ............................... 3-155§ 881(c) ............................ 3-155§ 881(c)(3)(A) ................... 3-156§ 901 ............................... 3-198§ 901(m) .......................... 16-75§ 904 ....... 3-198, 3-199, 3-200,

........ 16-28, 16-36, 16-37,

......... 16-41, 16-42, 16-43§ 904(a) ..................3-198, 8-42§ 904(c) ............................ 16-52

§ 904(d) ..................3-198, 8-42§ 904(d)(2)(F) ................... 16-53§ 904(f) ............................ 3-199§ 921–27 .......................... 3-206§ 936 ............................... 16-35§ 941 et seq. .................... 16-76§ 951 et seq. .................... 16-11§ 951(a) ........................... 16-49§ 951(a)(1) ...................... 16-71,

.....................16-72, 16-75§ 951(b) ........................... 16-49§ 952(a) ................16-49, 16-50§ 952(c) ............................ 16-49§ 952(c)(1)(B)(iii) .............. 16-49§ 952(c)(1)(B)(vi) .............. 16-49§ 954 ...................16-50, 16-57,

......... 16-65, 16-77, 16-78§ 954(a)(1) ....................... 16-50§ 954(a)(4) ....................... 16-77§ 954(c)(1) ....................... 16-50§ 954(c)(1)(A) ........16-50, 16-54§ 954(c)(2) ....................... 16-77§ 954(c)(2)(A) .......16-54, 16-57,

......... 16-58, 16-62, 16-78§ 954(c)(3)(A)(ii) ............... 16-54§ 954(d)(3) ...................... 16-55,

.....................16-67, 16-68§ 954(e) ............................ 16-50§ 954(f) ............................ 16-77§ 954(h) ...............16-50, 16-63,

.....................16-64, 16-76§ 954(h)(2) ...........16-64, 16-68,

......... 16-70, 16-71, 16-73§ 954(h)(2)(A) .................. 16-65§ 954(h)(2)(B)(i) ....16-66, 16-67§ 954(h)(2)(B)(iii) ............. 16-66§ 954(h)(3) ...........16-65, 16-67,

....................16-68, 16-70,

.....................16-71, 16-73§ 954(h)(3)(A) .......16-69, 16-80§ 954(h)(3)(A)(ii)(II) ......... 16-77§ 954(h)(3)(B) ........16-69, 16-80§ 954(h)(3)(C) .................. 16-69§ 954(h)(3)(D) .................. 16-69§ 954(h)(3)(E)(i)–(iii) ........ 16-67


T–82

§ 954(h)(4)(A) .................. 16-67§ 954(h)(4)(C) .................. 16-67§ 954(h)(5)(A) .................. 16-67§ 954(h)(5)(B) ................... 16-69§ 954(h)(7)(A)–(D) ........... 16-72§ 956 ............................... 16-78§ 956(c)(2)(D) .................. 16-78§ 957 ............................... 16-49§ 957(a) ........................... 16-79§ 964 ............................... 16-49§ 964(a) ........................... 16-51§ 988 ...................3-201, 3-202,

.....................3-203, 3-210§ 988(a)(1)(A) ................... 3-203§ 988(a)(3) ....................... 3-203§ 989(a) ........................... 16-68§ 1012 ............................... 3-26§ 1019 ............................... 3-87§ 1031 ..... 3-133, 3-150, 3-192,

......... 3-193, 3-194, 3-196§ 1031(a)(2) ..........3-193, 3-194§ 1033 ............................. 3-150§ 1231 ............................. 3-191§ 1234 ............................... 3-66§ 1250 ............................. 3-144§ 1271–75 ........................ 3-153§ 1272–75 ........................ 3-166§ 1274 ............................... 3-17§ 1275 ............................. 3-185§ 1441 ............................. 3-155§ 1442 ............................. 3-155§ 1491 ............................. 3-127§ 1504 ..................3-129, 3-189§ 1504(a) ......................... 3-131§ 1504(b) ..............3-144, 16-35§ 4701 ............................. 3-154§ 4975 ...... 19-21, App. 20Q-22§ 6011 ..... 3-208, 3-211, 3-216,

..........3-219, App. 20A-30§ 6011(g) .......................... 3-208§ 6110(j)(i) .............. App. 18A-8§ 6111 ..... 3-212, 3-215, 3-217,

..........3-220, App. 20A-30§ 6111(a) ..............3-212, 3-217§ 6111(b)(1)(A) ................. 3-212

§ 6111(b)(1)(B) ................. 3-213§ 6111(d) ......................... 3-211§ 6112 ...... 3-211, 3-216, 3-217§ 6112(a) ......................... 3-215§ 6112(b) ......................... 3-216§ 6112(b)(1) ..................... 3-215§ 6201 ....................... App. 6J-1§ 6321 ....................... App. 6J-1§ 6322 ....................... App. 6J-1§ 6323 ..... App. 6J-1, App. 6J-2,

......... App. 6J-4, App. 6J-5§ 6323(a) .................. App. 6J-1,

......... App. 6J-2, App. 6J-3§ 6323(b) ................... App. 6J-2§ 6501(c)(10) ................... 3-216§ 6601 ............................. 3-218§ 6662 ............................. 3-218§ 6662(a) ......................... 3-218§ 6662(b)(2) ..................... 3-218§ 6662(b)(6) ..................... 3-117§ 6662(d)(1)(B) ................. 3-218§ 6662(d)(2)(C)(iii) ........... 3-153§ 6662(i) .......................... 3-117§ 6662A ................3-218, 3-219§ 6662A(a) ..............3-218, 16-9§ 6662A(b)(2) ................... 3-219§ 6662A(c) ..............3-219, 16-9§ 6664(c) .......................... 3-218§ 6664(d) ......................... 3-219§ 6664(d)(1) ..................... 3-219§ 6664(d)(2) ..................... 3-219§ 6664(d)(2)(A) .....3-218, 3-219§ 6664(d)(3)(A) ................ 3-219§ 6664(d)(3)(B)(ii) ............. 3-219§ 6707(a) ......................... 3-217§ 6707(b)(1) ..................... 3-217§ 6707(b)(2) ..................... 3-217§ 6707(c) .......................... 3-217§ 6707(e) .......................... 3-217§ 6707A ........................... 3-216§ 6707A(d) ....................... 3-217§ 6707A(d)(2) ................... 3-217§ 6707A(e) ..............3-216, 16-9§ 6708(a)(1) ..................... 3-217§ 6708(a)(2) ..................... 3-218



§ 6708(b) ......................... 3-218§ 7701(a)(9) ..................... 16-79§ 7701(a)(30) ......... App. 6A-30,

...App. 6A-42, App. 6A-58§ 7701(b) ......................... 15-12§ 7701(e) ...............16-17, 16-21§ 7701(g) ............................ 3-13§ 7701(h) ........1-15, 3-68, 3-69,

............... 3-70, 3-71, 3-72,

...... 3-73, 3-74, 3-75, 3-76,

......... 14-89, 16-27, 16-59,

......... 16-60, 20-10, 20-11,

...App. 20H-2, App. 20H-4§ 7701(h)(2) ....................... 3-68§ 7701(h)(2)(A) ................ 20-11§ 7701(h)(2)(B) ................. 20-11§ 7701(h)(2)(C) .................. 3-75§ 7701(h)(3) ....................... 3-70

§ 7701(h)(3)(A) .................. 3-72§ 7701(h)(3)(B) ................... 3-71§ 7701(o) .............3-106, 3-108,

....................3-117, 3-118,

....................3-119, 3-120,

......... 3-121, 3-122, 3-123§ 7701(o)(1) .........3-116, 3-117,

.....................3-120, 3-121§ 7701(o)(1)(A) ................. 3-121§ 7701(o)(1)(B) ......3-121, 3-122§ 7701(o)(2) ..........3-121, 3-122§ 7701(o)(5)(C) ................ 3-117§ 7704 ............................. 3-130§ 7871 ............................... 18-9§ 7871(a)(4) ....................... 18-9§ 7872 ............................. 16-43§ 7872(c)(1)(D) ................ 16-43§ 7872(c)(1)(E) ................. 16-43

Statutes by Name

Act to Prevent Pollution from Ships ............................................ 9-70Administrative Procedure Act .................................................... 22-30Affordable Health Care Choices Act of 2009

§ 452 ................................................................................... 3-116Air Transportation Safety and System Stabilization Act .............. 7-82American Competitiveness and Corporate Accountability

Act of 2002 ......................................................................... 3-116American Housing Rescue and Foreclosure Prevention

Act of 2008 ......................................................................... 16-41American Jobs Creation Act of 2004

generally ..................... 3-149, 3-198, 3-207, 3-211, 3-215, 3-216,.....................3-218, 16-7, 16-8, 16-17, 16-18, 16-20, 16-21,..................16-57, 16-58, 16-62, 16-67, 16-68, 16-76, 16-83

§ 401(a) ............................................................................... 16-41§ 415 ................................................................................... 16-77§ 415(a) ............................................................................... 16-77§ 849(b)(1) ...........................................................................16-10

American Recovery and Reinvestment Act of 2009generally ...................................................... 3-151, 3-159, 3-160,

..........................................................5-5, 18-5, 18-6, 20-71§ 1603 ................................................................................. 3-164§ 1603(c) ............................................................................. 3-164§ 1603(f) ............................................................................. 3-165


T–84

American Taxpayer Relief Act of 2012 ................. 3-151, 16-8, 16-76Anti-Assignment Act ................................................................. 21-60Asset Conservation, Lender Liability, and Deposit

Insurance Protection Act of 1996(see Lender Liability Act) ...............8-43, 8-45, 8-46, 22-8, 22-11

Atomic Energy Act ..................................................................... 19-23Bank Holding Company Act Amendments of 1970 .................. 23-34Bank Holding Company Act of 1956

generally ....................................................... 23-32, 23-33, 23-39§ 4(c) ................................................................................... 23-55§ 4(c)(6) ............................................................................... 23-33§ 4(c)(8) .................................23-29, 23-30, 23-33, 23-34, 23-35,

.......................................23-36, 23-40, 23-44, 23-45, 23-61§ 4(k)(4) .............................................................................. 23-41§ 4(k)(5) .............................................................................. 23-41

Bank Secrecy Act .............................................................. App. 20A-3Bank Service Company Act ....................................................... 23-29Bankruptcy Abuse Prevention and Consumer Protection

Act of 2005 ................................7-68, 21-6, 21-36, 21-37, 21-50Bankruptcy Act

generally .....................................6-129, 21-6, 21-7, 21-33, 21-37§ 70b ................................................................................... 21-19

Bankruptcy Reform Act of 1978 ....................................... App. 6A-56§ 77(j) .................................................................................... 8-18§ 1168 ................................................................................... 8-17

Bankruptcy Reform Act of 1994generally ............................................................. 7-70, 8-22, 21-6§ 201(b) ................................................................................. 8-19

Canadian Transportation Act (CTA)§ 6 ......................................................................................... 8-32§ 87 ....................................................................................... 8-31§ 90(2) ................................................................................... 8-31§ 92 ....................................................................................... 8-31§ 104 ............................................................................8-31, 8-33§ 104(1) ................................................................................. 8-31§ 105 ..............................................8-31, 8-32, 8-33, 8-57, 13-39§ 105(1) ................................................................................. 8-31§ 105(2) ................................................................................. 8-31§ 105(3) ................................................................................. 8-31

Cape Town Treaty Implementation Act of 2004 ...............7-18, 7-26,............................................................................ 7-30, 7-35, 7-36

Capital Markets Efficiency Act of 1996 ....................................... 8-16Civil Aeronautics Board Sunset Act of 1984 ............................... 7-77



Clayton Act ...................................................................... App. 27A-1§ 7A .................................................................................... 20-92

Clean Air Actgenerally ................................... App. 20G-2, 22-6, 22-32, 22-33,

......................................22-34, 22-39, 22-40, 22-41, 22-42,

........................... 22-43, 22-44, 22-48, 22-49, 22-50, 22-70§ 111 ................................................................................... 22-38§ 112 ..........................................................................8-44, 22-38§ 202(a) ............................................................................... 22-47§ 222(b)(1) ...........................................................................22-38

Clean Water Act .................................................. 22-6, 22-25, 22-26,........................................................... 22-27, 22-28, 22-29, 22-85

Climate Change Health Protection and Promotion Act ............ 22-46Coast Guard and Marine Transportation Act of 2004

generally ............................................................. 9-15, 9-52, 9-53§ 608 ............................................................................9-15, 9-18§ 608(a)(2) ....................................................................9-16, 9-17§ 608(a)(4)(A) ........................................................................ 9-16§ 608(c) ................................................................................. 9-17§ 608(c)(2) ............................................................................. 9-17§ 703(a) ................................................................................. 9-53

Coast Guard Authorization Act ................................................... 9-14Common Sense Product Liability and Legal Reform

Act of 1995 ........................................................................... 7-97Communications Satellite Act of 1962 ..................................... 16-12Community Reinvestment Act of 1977 ............. 23-31, 23-41, 23-62Competitive Equality Banking Act of 1987 ........... 23-5, 23-7, 23-14,

...................................................................... 23-15, 23-16, 23-38Comprehensive Environmental Response,

Compensation and Liability Actgenerally ..........................................8-44, 8-46, 8-47, 9-52, 9-53,

................................ 9-54, 11-9, 19-20, 20-22, App. 20G-2,

............. App. 20G-3, 21-39, 22-5, 22-6, 22-7, 22-8, 22-10,

... 22-11, 22-12, 22-13, 22-14, 22-15, 22-16, 22-17, 22-18,

...............22-19, 22-22, 22-23, 22-24, 22-30, 22-32, 22-62,

.......................... 22-66, 22-67, 22-73, 22-74, 22-78, 22-79,

..................................................22-80, 22-81, 22-85, 22-86§ 106 ..................................................................................... 22-9§ 107(a) ............................................................ 8-45, 22-9, 22-68§ 107(e) ............................................................................... 22-87§ 107(n) .............................................................................. 19-21§ 113 ..................................................................................... 22-9§ 113(f)(1) ....................................................................8-45, 22-9§ 113(f)(3)(B) ......................................................................... 8-45§ 127 ..................................................................................... 8-43


T–86

Consolidated Appropriation Act .................................................. 8-43Consumer Credit Protection Act

§ 108 ..........................................................................App. 27A-2§ 112 ..........................................................................App. 27A-2§ 130 ..........................................................................App. 27A-2§ 131 ..........................................................................App. 27A-2§ 185 ..........................................................................App. 27A-2

Consumer Deposit Security Act ................................................ 27-29Consumer Leasing Act ..........................27-5, 27-6, 27-7, 27-8, 27-9,

...............................................27-10, 27-13, 27-21, 27-29, 27-30,

.......................................27-31, 27-32, 27-33, 27-35, App. 27A-2Deficit Reduction Act of 1984 (DEFRA) .................. 3-11, 3-48, 3-49,

.............................................................. 3-73, 3-95, 3-142, 3-143,

...................................................................... 3-144, 3-153, 3-167Department of Transportation Act of 1966 ................................. 8-12Depository Institutions Deregulation and Monetary Control

Act of 1980 ......................................................................... 23-49Dodd-Frank Wall Street Reform and Consumer Protection Act

generally ...................................................... 13-25, 14-65, 14-75,.........................................14-81, 24-33, 24-47, 24-48, 27-5

§ 621 ................................................................................... 14-82§ 939A .....................................................................14-77, 14-78§ 1029 ................................................................................... 27-5§ 1061 ................................................................................... 27-5§ 1100A ................................................................................ 27-5§ 1100E ................................................................................. 27-5

Economic Growth and Regulatory Paperwork ReductionAct of 1996 ......................................................................... 23-39

Economic Recovery Tax Act of 1981generally .........................................3-11, 3-27, 3-141, 3-142, 5-5§ 168(f)(8) ............................................................................... 1-7

Economic Stimulus Act of 2008 ............................. 3-151, 5-5, 20-71Economic Stimulus Act of 2009 ................................................ 20-71Electronic Signatures in Global and National

Commerce Act ................................................27-34, App. 27A-3Emergency Planning and Community Right-To-Know Act

§ 302 ................................................................................... 22-43Employee Retirement Income Security Act of 1974

generally ......................................6-34, 6-35, 6-46, 13-27, 14-34,.................14-74, 14-99, 15-25, 19-21, 19-22, 24-43, 26-4,.................................. 26-7, 26-12, App. 26B-1, App. 26B-3

§ 3(3) ..........................................App. 20Q-22, 26-5, App. 26A-2§ 3(14) ................................................................................... 26-3§ 3(20) ................................................................................. 26-13



§ 3(21) ................................................................................... 26-3§ 3(32) ...........App. 6A-51, App. 6A-53, App. 26A-2, App. 26B-4§ 3(33) ....................................................App. 26A-2, App. 26B-4§ 3(42) ...............................................................26-5, App. 26B-2§ 401(c) ................................................................................. 26-6§ 406 .................................................... App. 6A-28, App. 6A-51,

........................................... App. 6A-53, 13-26, App. 26A-1§ 406(a) ................................ 26-2, 26-3, 26-8, 26-9, App. 26A-3§ 406(b) ................................................26-2, 26-3, 26-10, 26-11,

........................................... 26-13, App. 26A-1, App. 26A-3§ 407(e) ............................................................................... 26-14§ 408(b)(17) ........................................... 26-9, 26-10, App. 26B-4§ 408(e) ............................................................................... 26-14§ 480(b)(17) ................................................................App. 26A-2§ 502(1) ......................................................................App. 6A-33§ 502(i) ................................................. App. 6A-33, App. 26A-1Title I ................................................... App. 6A-46, App. 6A-51,

................................... App. 6A-53, 14-37, 26-2, 26-5, 26-6Endangered Species Act

generally ............................................22-54, 22-57, 22-58, 22-80§ 7 ....................................................................................... 22-55§ 10 ..........................................................................22-55, 22-56

Energy Policy Act of 1992 ............................................................. 5-5Exchange Act. See Securities Exchange Act of 1934Farm Credit Act ........................................................................ 22-12Federal Aviation Act of 1958

generally .................................... 7-6, 7-7, 7-10, 7-11, 7-12, 7-13,...................................... 7-22, 7-35, 7-42, 7-43, 7-44, 7-47,.............................7-53, 7-74, 7-91, App. 7F-1, 8-28, 19-22

§ 32 ..................................................................................... 29-24§ 401 ..................................................................................... 7-77§ 418 ..................................................................................... 7-77§ 504 ..................................................................................... 9-30§ 1404 .............................................................. 7-91, 7-92, 17-79

Federal Deposit Insurance Actgenerally ...................................................................App. 27A-14§ 24 .............................................................. 23-60, 23-61, 23-62§ 28 ..................................................................................... 23-64§ 46 ..................................................................................... 23-63

Federal Deposit Insurance Corporation ImprovementAct of 1991 ......................................................................... 23-60

Federal Insecticide, Fungicide and Rodenticide Act ..........App. 20G-2Federal Power Act

generally ...................................................................11-11, 11-17


T–88

§ 201(e) ............................................................................... 11-12§ 203 ................................................................................... 11-14§ 204 ................................................................................... 11-14

Federal Railroad Safety Act (FRSA) ..................... 29-27, 29-28, 29-29Federal Reserve Act .................................................................... 23-59

§ 14 ..........................................................................App. 27A-26§ 25(b) ......................................................................App. 27A-26§ 132–135 ................................................................App. 27A-25

Federal Tax Lien Act of 1966 ............. App. 6J-1, App. 6J-5, App. 6J-6Federal Water Pollution Control Act ...................... 8-44, App. 20G-2Financial Institutions Reform, Recovery and Enforcement

Act of 1989 ..............................................................13-12, 23-52Financial Modernization Act ............................. 23-31, 23-40, 23-41,

........................................................... 23-44, 23-55, 23-56, 23-63Fracturing Responsibility and Awareness of Chemicals Act

(FRAC Act) ......................................................................... 22-70Freedom of Information Act ........................................................ 16-5Garn-St Germain Depository Institutions Act of 1982 ............. 23-51Glass-Steagall Act .............................................................23-5, 23-39Gramm-Leach-Bliley Act ......................... 23-30, 23-32, 23-39, 24-22Hart-Scott-Rodino Antitrust Improvements

Act of 1976 ......................................... 6-48, 20-90, 20-92, 20-93Hazardous and Solid Waste Amendments

of 1984 .......................................................... App. 20G-2, 22-19Hazardous Material Transportation

Act (HMTA) ................................................... App. 20G-2, 29-27Health Care and Education Reconciliation

Act of 2010 ............................3-106, 3-108, 3-116, 3-117, 15-12Hiring Incentives to Restore Employment Act of 2010 ............. 16-41Home Owners’ Loan Act ................................... 23-47, 23-49, 23-51,

........................................................... 23-54, 23-55, 23-56, 23-64Homeland Security Act ........................................................7-83, 9-7ICC Termination Act of 1995 ......................... 8-13, 8-14, 8-15, 8-25Inspector General Act of 1978 .................................................... 8-14International Banking Act of 1978 ................................. App. 27A-14Interstate Commerce Act .......................................................... 16-32

§ 20c ............................................................................8-25, 8-57Investment Advisers Act of 1940

§ 202(a)(22) ......................................................................... 14-37Investment Company Act of 1940

generally .....................................................................24-18, 26-4§ 2(13) ................................................................................. 14-36§ 2(a)(37) ............................................................................. 14-36§ 2(a)(48) ............................................................................. 14-36



§ 3(a)(1) ............................................................................... 24-26§ 3(a)(2) ....................................................................14-37, 14-38§ 3(a)(5)(A) ...............................................................14-37, 14-38§ 3(b)(1) ............................................................................... 14-35§ 3(b)(3) ............................................................................... 24-27§ 3(c) ........................................................................24-26, 24-28§ 3(c)(1) ........................................................ 14-35, 14-82, 24-28§ 3(c)(1)(A) .......................................................................... 24-28§ 3(c)(5) ....................................................................14-35, 24-28§ 3(c)(5)(B) .......................................................................... 18-43§ 3(c)(7) ....................................................................14-82, 24-28§ 8 ....................................................................................... 14-35Rule 3a-7 ............................................................................. 14-35Rule 18f-2 ...........................................................................14-37

Job Creation and Worker AssistanceAct of 2002 ...................................................... 3-150, 5-6, 20-71

Jobs and Growth Tax Relief ReconciliationAct of 2003 ...................................................... 3-150, 5-6, 20-71

Jumpstart Our Business Startups (JOBS) Act ............................ 24-33Labor-Management Relations Act

§ 302 ................................................................................... 19-22Lempert-Keene-Seastrand Oil Spill Prevention and

Response Act ........................................................................ 9-55Lender Liability Act (Asset Conservation, Lender Liability,

and Deposit Insurance Protection Act of 1996) .....22-12, 22-13,........................................................... 22-14, 22-16, 22-23, 22-32

Limitation of Liability Act ....................... 19-22, 29-25, 29-26, 29-27Line Item Veto Act .................................................................... 16-64Maritime Transportation Security Act of 2002

§ 205 ..................................................................................... 9-35McCarran-Ferguson Act ............................................................ 25-39Merchant Marine Act of 1936 ....................................................... 9-8Money Laundering Control Act of 1986 .......................... App. 6B-48National Bank Act ................................................. 6-84, 19-12, 23-4,

................................................................. 23-7, 23-8, 23-9, 23-10National Environmental Policy Act ........................................... 22-56Noise Control Act of 1972 ...............................................App. 20G-2Norman Y. Mineta Research and Special Programs

Improvement Act .................................................................. 8-15Occupational Safety and Health Act ................................App. 20G-2Oil Pollution Act of 1990 ......................8-46, 8-47, 9-49, 9-51, 9-52,

.......................................... 9-54, 9-55, 9-71, 22-30, 22-31, 22-32§ 1002(a) ............................................................................... 9-53

Omnibus Consolidated Appropriations Act of 1997 ................. 22-11Outer Continental Shelf Act ......................................................... 9-8


T–90

Patient Protection and Affordable Care Act ............................... 3-116Pension Protection Act of 2006 (PPA)

generally ..................................................26-4, 26-5, 26-9, 26-12§ 1 ....................................................................................... 6-139§ 3 ............................................................................6-139, 6-140

Permitted Act ....................................................App. 6F-4, App. 6F-7Petroleum Mktg. Practices Act .......................................21-19, 21-58Price-Anderson Act .................................................................... 19-23Privacy Act of 1974 ..........................................App. 7C-2, App. 7F-2Public Utility Holding Company Act of 1935

generally ......................................................... 3-33, 11-15, 11-16§ 2(a)(3) ............................................................................... 11-10§ 2(a)(4) ............................................................................... 11-10§ 2(a)(7) ............................................................................... 11-10§ 79b(a)(3) ........................................................................... 11-10

Public Utility Regulatory PoliciesAct of 1978 ....................................... 11-14, 11-15, 11-16, 11-17

Railway Labor Act ....................................................................... 8-16Refuse Act of 1899 ...................................................................... 9-70Resource Conservation and Recovery Act of 1976 ..........App. 20G-2,

.................................................22-6, 22-19, 22-20, 22-21, 22-22,

................................................22-23, 22-24, 22-25, 22-28, 22-85Resource Conservation and Restoration Act ............................. 22-70Revenue Act of 1918

§ 213(b)(4) ............................................................................. 18-9Revenue Act of 1938

§ 22(b)(4)(A) ........................................................................ 18-11Revenue and Expenditure Control Act of 1968 ........................... 18-5Risk Insurance Program Reauthorization Act of 2007 ..... 25-17, 25-18Safe, Accountable, Flexible, Efficient Transportation

Equity Act ................................................................14-33, 20-13Safe Drinking Water Act ............................................................ 22-70Sarbanes-Oxley Act of 2002

generally ...................................................................14-63, 24-32§ 108(d) ................................................................................... 4-6

Securities Act of 1933generally ............................... 6-25, 6-33, 6-35, 6-46, App. 20P-8,

......................App. 20Q-5, 21-9, 24-2, 24-17, 24-25, 24-27§ 2(13) ................................................................................. 14-35§ 2(a)(1) .......................................................... 18-39, 24-3, 26-13§ 2(a)(4) ....................................................................24-29, 26-13§ 2(a)(11) ............................................................................. 24-30§ 2(a)(19) ............................................................................. 24-34§ 2(a)(37) ............................................................................. 14-36



§ 3 ................................................... 20-95, 24-16, App. 20A-5§ 3(a) .................................................8-16, 13-25, App. 20Q-9§ 3(a)(2) .........................................14-37, 18-39, 18-40, 24-16§ 3(a)(4) ...........................................................................24-16§ 3(a)(5)(A) ....................................................................... 14-37§ 3(a)(6) ..................................................................8-15, 24-16§ 3(a)(11) ......................................................................... 24-16§ 3(b) ..................................................................... App. 20Q-9§ 4 ............................................................ 13-25, 20-95, 24-16§ 4(1½) .................................................................20-95, 20-96§ 4(a)(1) ..................................App. 20A-4, App. 20O-5, 24-16§ 4(a)(2) ....................... 13-25, App. 20A-4, App. 20O-5, 24-3,

................24-10, 24-16, 24-18, 24-19, 24-20, 24-21, 24-39§ 4(a)(6) ...........................................................................24-19§ 4(e) .......................................................................App. 20A-4§ 5 ........................................13-25, 14-38, 20-95, App. 20A-5§ 5(a) ............................................................................... 14-40§ 5(b) ............................................................................... 14-40§ 5(c) ................................................................................ 14-40§ 11 .............................................................14-59, App. 20A-4§ 12 ................................................................................. 14-59§ 12(a)(2) ..............................................................14-58, 14-59Regulation D ............................................ 13-25, 14-39, 24-21

Rule 501 ............................................................App. 6M-7Rule 501(a)(1) ............................... App. 26B-3, App. 26B-4Rule 502(b) ................................................................ 24-19Rule 502(c) ................................................................ 24-19Rule 502(d) ................................................................ 24-19Rule 504 ....................................................................24-19Rule 505 ....................................................................24-19Rule 506 ....................................................................24-19Rule 506(b) .....................................................24-19, 24-20Rule 506(c) .....................................................24-19, 24-20Rule 506(d) ................................................................ 24-20

Regulation S .........................................................24-39, 24-40Rule 131 ...............................................................18-40, 24-29Rule 144 ...............................................................20-95, 24-18Rule 144(c) ...................................................................... 24-18Rule 144(e) ...................................................................... 24-18Rule 144A .................................1-24, App. 6M-7, 13-4, 13-25,

.......................... 13-44, 14-36, 14-38, 14-39, 14-41, 14-59,

.................20-95, 24-2, 24-18, 24-20, 24-21, 24-29, 24-31,

...............24-34, 24-35, 24-36, 24-38, 24-39, 24-40, 24-41,

................24-43, 24-44, 24-45, 24-46, 24-49, 26-12, 26-14


T–92

Rule 144A(a)(1) ................................................................ 14-36Rule 144A(a)(1)(i)(D) ....................................................... 14-37Rule 144A(a)(1)(i)(E) ........................................................ 14-37Rule 144A(e) .................................................................... 24-20Rule 155 .......................................................................... 24-19Rule 159 ...............................................................14-58, 14-59Rule 159(a) ...................................................................... 14-58Rule 193 .......................................................................... 14-75Rule 415 .......................................................................... 14-47Rule 424 .......................................................................... 14-65Rule 436 ...............................................................24-48, 24-49Rule 436(g) ...................................................................... 24-48

Securities Exchange Act of 1934generally ............................13-44, 14-46, 14-47, 14-52, 14-66,

...............................App. 14B-1, 21-9, 24-21, 24-24, 24-27,

..................................................24-30, 24-31, 24-41, 24-47§ 3(a)(4) ........................................................................... 24-22§ 3(a)(8) ........................................................................... 24-29§ 3(a)(10) ................................................................24-3, 24-10§ 3(a)(80) ......................................................................... 24-34§ 3a(77) ........................................................................... 14-76§ 6 ................................................................................... 24-20§ 10(b) ............................................................................. 18-40§ 13 ...........................................................14-59, App. 20A-13§ 13(a) ............................................................................. 14-65§ 15 ................................................................................. 14-37§ 15(a)(1) ......................................................................... 24-22§ 15(d) ..................................................................14-59, 14-65§ 15G .............................................................................. 14-81§ 17 ......................................................................App. 20A-15§ 17A ............................................................................... 24-45Rule 3b-5 ......................................................................... 18-40Rule 10b-5 ..............................................................6-33, 18-40Rule 12g-3-2(b) .....................................................24-20, 24-21Rule 13a-14(e) ........................................................ App. 14B-2Rule 13a-18 ............................................................ App. 14B-2Rule 15c2-8 ..................................................................... 14-57Rule 15c2-12 ................................................................... 18-41Rule 15c2-12(b)(1) ........................................................... 18-41Rule 15c2-12(b)(5) ........................................................... 18-43Rule 15c2-12(c) ................................................................ 18-43Rule 15c2-12(e)(7) ........................................................... 18-41Rule 15c2-12(f)(2) ............................................................ 18-42Rule 15d-14(e) ........................................................ App. 14B-2



Rule 15d-18 ............................................................... App. 14B-2Rule 15d-18(b) ....................................................................14-61Rule 15d-18(c) ..................................................................... 14-62Rule 15Ga-1 ........................................................................ 14-76Rule 17g-5 ...........................................................................14-77Rule 17g-7 ...........................................................................14-77

Sherman Act .......................................................................7-72, 7-73Shipping Act of 1916

§ 9 ........................................................................................... 9-7Small Business Investment Act of 1958

§ 301(c) ............................................................................... 14-36§ 301(d) ............................................................................... 14-36

Small Business Liability Relief and BrownfieldsRevitalization Act ............................... 22-5, 22-16, 22-18, 22-80

Solid Waste Disposal Act§ 3002 ................................................................................... 8-44

Solid Waste Disposal Act Amendments of 1980 ....................... 22-19Statute of Elizabeth ............................................................ App. 6K-1Superfund Amendments and Reauthorization

Act of 1986 ........................................................ 8-43, 22-5, 22-9Superfund Recycling Equity Act .................................................. 8-43Tax Equity and Fiscal Responsibility

Act of 1982 ............................................. 3-11, 3-103, 3-142, 5-6§ 210 ..................................................................................... 3-68

Tax Increase Prevention and Reconciliation Act of 2005§ 103 ..................................................................................... 16-8§ 513 ..........................................................................16-7, 16-76

Tax Reform Act of 1986 .......... 3-10, 3-11, 3-27, 3-68, 3-142, 3-143,........................ 3-153, 3-159, 3-199, 3-201, 3-202, 3-204, 3-206,..........................5-6, 5-14, 5-15, 16-11, 16-77, 18-1, 18-5, 18-33

Tax Relief, Unemployment Insurance Reauthorization, andJob Creation Act of 2010 .................. 3-150, 3-151, 3-164, 20-71

Taxpayer Relief Act of 1997 ....................................................... 3-153Terrorism Risk Insurance Act of 2002 (TRIA) ............................ 9-45Terrorism Risk Insurance Extension Act of 2005 ........................ 9-45Terrorism Risk Insurance Program Reauthorization

Act of 2007 ........................................................................... 9-45Toxic Substances Control Act

generally ...................................... 9-69, App. 20G-2, 22-6, 22-85§ 2606 ................................................................................... 8-44

Transportation Act of 1920 ......................................................... 8-15Transportation Equity Act of 2005 ............................................ 14-33Trust Indenture Act of 1939

generally ..............................................19-6, 19-14, 19-15, 19-16


T–94

§ 304(b) ............................................................................... 24-24§ 310(a) ....................................................................24-24, 24-25§ 310(b) ............................................................................... 24-25§ 313 ................................................................................... 24-24§ 314 ................................................................................... 24-24§ 315 ................................................................................... 24-24§ 316 ................................................................................... 24-24

Truth in Lending Actgenerally ..................................... 27-6, App. 27A-2, App. 27A-17§ 130 ..........................................................................App. 27A-8§ 130(f) ............................................. App. 27A-14, App. 27A-15§ 131 ..........................................................................App. 27A-8§ 182(10) ....................................................................App. 27A-6§ 183(b) ....................................................................App. 27A-23§ 183(c) ....................................................................App. 27A-22§ 185 ..........................................................................App. 27A-8§ 185(b) ....................................................................App. 27A-24§ 186(a) ......................................................................App. 27A-8

Truth in Mileage Act of 1986 ............................... 20-13, App. 20H-1Uniting and Strengthening America by Providing Appropriate

Tools Required to Intercept and ObstructTerrorism Act of 2001 ..........................App. 6A-66, App. 6B-48,......................................... App. 6B-58, 13-31, 13-32, App. 13K-1

War Risk Insurance Act ....................................................7-82, 17-79Water Quality Improvement Act of 1970 .................................. 19-22Wendell H. Ford Aviation Investment and Reform

Act for the 21st Century ...................................................... 8-19Worker, Homeownership, and Business Assistance

Act of 2009 ......................................................................... 16-41

Public Laws

74-381 (Bankruptcy Reform Act of 1978) ................................... 8-1884-511 (Bank Holding Company Act of 1956) .......................... 23-3391-607 (Bank Holding Co. Act Amendments of 1970) ............. 23-34

§ 103(4) .............................................................................. 23-3593-597 (Privacy Act of 1974) ...............................................App. 7F-294-240 (Truth in Lending Act)

§ 3 ........................................................................................ 27-694-435 (Hart-Scott-Rodino Antitrust Improvements

Act of 1976) .............................................................20-90, 20-92



94-580 (Resource Conservation and Recovery Act of 1976) ...... 22-1996-221 (The Depository Institutions Deregulation and

Monetary Control Act of 1980)§ 401 ................................................................................... 23-49§ 624 ..................................................................................... 27-7

96-482 (Solid Waste Disposal Act Amendments of 1980) ........ 22-1997-34 (Economic Recovery Tax Act of 1981) ............................... 3-1197-248 (Tax Equity and Fiscal Responsibility Act of 1982) ......... 3-1197-320 (Garn-St Germain Depository Institutions

Act of 1982) ........................................................................ 23-5198-369 (Deficit Reduction Act of 1984) ...................................... 3-1198-616 (Hazardous and Solid Waste Amendments of 1984) ..... 22-1999-499 (Superfund Amendments and Reauthorization

Act of 1986) ....................................................... 8-43, 22-5, 22-999-514 (Tax Reform Act of 1986) ...................................3-159, 18-3399-579 (Truth in Mileage Act of 1986)

§ 2(a) ................................................................................... 20-13100-86 (Competitive Equality Banking Act of 1987) ................ 23-14101-73 (Financial Institutions Reform, Recovery and

Enforcement Act of 1989) ................................................... 23-52101-380 (Oil Pollution Act of 1990) ........................................... 9-51102-242 (Federal Deposit Insurance Corporation Improvement

Act of 1991) ........................................................................ 23-60103-272 (Federal Aviation Act) ...................................................... 7-7103-325

§ 336(a) ................................................................................. 27-7103-394 (Bankruptcy Reform Act of 1994) ................................. 7-70

§ 201(b) ................................................................................. 8-19§ 1168(c)(2) ........................................................................... 8-22§ 1168(d)(1) .......................................................................... 8-22§ 1168(d)(2) .......................................................................... 8-22

104-88 (ICC Termination Act of 1995) ..............................8-14, 9-65§ 205 ..................................................................................... 8-25

104-208 (Economic Growth and Regulatory Paperwork ReductionAct of 1996)§ 2208 ................................................................................. 23-39

104-208 (Asset Conservation, Lender Liability, andDeposit Insurance Protection Act of 1996 (1996CERCLA Amendments)) ....................................................... 27-7§ 2501–05 ........................................................ 8-43, 8-45, 22-11

104-208 (Omnibus Consolidated Appropriations Act of 1997) ... 22-11104-290 (Capital Markets Efficiency Act of 1996)

tit. I § 101 ............................................................................ 8-16


T–96

104-324 (Coast Guard Authorization Act)§ 1113 ................................................................................... 9-14

105-34§ 1175(a) ............................................................................. 16-64

106-102 (Gramm-Leach-Bliley Act) ........................................... 23-39106-113 (Consolidated Appropriation Act) ................................. 8-43106-181 ....................................................................................... 7-70106-184 (Wendell H. Ford Aviation Investment and Reform

Act for the 21st Century) ..................................................... 8-19107-18 (Small Business Liability Relief and

Brownfields Revitalization Act) ............................................. 22-5107-42 (Air Transportation Safety and System Stabilization Act)

§ 201(a) ................................................................................. 7-82107-56 (Uniting and Strengthening America by Providing

Appropriate Tools Required to Intercept and ObstructTerrorism Act of 2001) ...............App. 6B-58, 13-31, App. 13K-1

107-118 (Small Business Liability Relief andBrownfields Revitalization Act) ........................................... 22-80§ 221 ................................................................................... 22-18

107-147 (Job Creation and Worker Assistance Act of 2002) ..... 3-150107-295 (Maritime Security Transportation Action of 2002) ...... 9-34107-296 (Homeland Security Act) ........................................7-83, 9-7107-297

§ 105 ..................................................................................... 9-45108-27 (Jobs and Growth Tax Relief Reconciliation

Act of 2003) ........................................................................ 3-150108-293 (Oil Pollution Act of 1990)

§ 703(a) ................................................................................. 8-47§ 703(b) ................................................................................. 8-47

108-293 (Coast Guard and Maritime TransportationAct of 2004) .......................................................................... 9-52§ 608 ..................................................................................... 9-15§ 703(a) ................................................................................. 9-53

108-297 (The Cape Town Treaty ImplementationAct of 2004) ................ 7-18, 7-26, 7-30, 7-35, 7-36, 7-60, 17-34

108-357 (American Jobs Creation Act of 2004) ........................ 16-62108-426 (Norman Y. Mineta Research and

Special Programs Improvement Act) ..................................... 8-15109-8 (Bankruptcy Abuse Prevention and

Consumer Protection Act of 2005) ....................................... 7-68109-55 (Transportation Equity Act of 2005) ............................. 14-33109-59 (Safe, Accountable, Flexible, Efficient Transportation

Equity Act) .......................................................................... 20-13109-144 (Terrorism Risk Insurance Extension Act of 2005) ....... 9-45



109-304 ......................................................................................... 9-6110-160 (Terrorism Risk Insurance Program Reauthorization

Act of 2007) .......................................................................... 9-45110-181

§ 378 .................................................................................... 7-83110-185 (Economic Stimulus Act of 2008) ............................... 3-151111-3 (American Recovery and Reinvestment

Act of 2009) ........................................................................ 3-151111-5 (American Recovery and Reinvestment

Act of 2009) ...............................................................3-159, 18-5111-92 (Worker, Homeownership, and Business

Assistance Act of 2009) ...................................................... 16-41111-147 (Hiring Incentives to Restore Employment

Act of 2010) ........................................................................ 16-41111-152 (Health Care and Education Reconciliation

Act of 2010) ........................................................................ 15-12111-203 (Dodd-Frank Wall Street Reform and

Consumer Protection Act) ............................. 14-65, 24-33, 27-5111-312 (Tax Relief, Unemployment Insurance Reauthorization,

and Job Creation Act of 2010) .................................3-150, 3-151112-106 (Jumpstart Our Business Startups (JOBS) Act) ............ 24-33112-240 (American Taxpayer Relief

Act of 2012) ................................................... 3-151, 16-8, 16-76Indiana Pub. L. No. 74-1998 ..................................................... 27-21


T–98

STATE STATUTES

AlabamaAla. Code

§ 7-2A-106 ......................................................................... 27-16§ 7-2A-214 ......................................................................... 27-17§ 8-9A-1 ...................................................................... App. 6K-2§ 10A-1-7.21 ....................................................28-8, App. 28A-1§ 10A-2-15.02 ..................................................28-7, App. 28A-1§ 10A-2-15.43 ................................................28-34, App. 28A-1§ 32-8-60.1 ......................................................................... 29-31§ 40-12-51 .......................................................................... 27-14

Alabama Constitutionart. XIII, § 255.01 ..................................................... App. 28B-1

AlaskaAlaska Stat.

§ 09.25.450 to .490 .............................................................. 22-4§ 10.06.710 ...............................................................App. 28A-1§ 10.06.713 ...............................................................App. 28A-1§ 10.06.718 ...............................................................App. 28A-1§ 34.40.010 ................................................................. App. 6K-3

ArizonaArizona Constitution

art. IX, § 8 .......................................................................... 18-19Ariz. Rev. Stat.

§ 10-1501 ..................................................................App. 28A-1§ 10-1502 ..................................................................App. 28A-1§ 28-324 ..................................................................29-18, 29-20§ 44-1001 .................................................................... App. 6K-2§ 44-1061 .................................................................... App. 6K-2

ArkansasArk. Code Ann.

§ 4-27-1501 ...............................................................App. 28A-1§ 4-27-1502 ...............................................................App. 28A-1§ 4-59-201 ................................................................... App. 6K-2§ 8-1-301 to -312 ................................................................. 22-4§ 23-112-301(a)(2) .............................................................. 27-14

Ark. Code R.§ 3 et seq. ........................................................................... 27-28



CaliforniaCal. Civ. Code

§ 1802.6 ............................................................................... 6-83§ 2985.7 et seq. ..................................................................27-21§ 2985.7(d) ......................................................................... 27-22§ 2986.3 ............................................................................. 27-22§ 3439 ......................................................................... App. 6K-2§ 3440 et seq. .............................................................. App. 6K-2

Cal. Code Regs., tit. 17§ 95101 .............................................................................. 22-52§ 95840 .............................................................................. 22-52§ 95856 .............................................................................. 22-52

Cal. Com. Code§ 10,106 ............................................................................. 27-16§ 10,528(1) ........................................................................... 2-20

California Constitutionart. XVI, § 18 ..................................................................... 18-19

Cal. Corp. Code§ 191 .........................................................................App. 28A-1§ 191(d) ..................................................................... App. 28B-1§ 2203 .......................................................................App. 28A-1§ 2258 .......................................................................App. 28A-1§ 2259 .......................................................................App. 28A-1

Cal. Fin. Code§ 7701 ................................................................................ 23-63§ 7702 ................................................................................ 23-63§ 7720 ................................................................................ 23-63

Cal. Gov’t Code§ 5951 .................................................................................. 18-7§ 8670 et seq. ....................................................................... 9-55§ 8670(z) ............................................................................... 9-55

Cal. Veh. Code§ 17,150 ............................................................................. 14-33

ColoradoColorado Laws 2000, ch. 265 .................................................... 27-24Colo. Rev. Stat.

§ 5-1-301(12) ...................................................................... 27-25§ 5-1-301(14) ...................................................................... 27-25§ 5-2-203 ............................................................................ 27-25§ 5-3-101 ............................................................................ 27-23§ 5-6-201 ............................................................................ 27-26§ 5-6-202 ............................................................................ 27-20§ 7-90-801 .................................................................App. 28A-2


T–100

§ 7-90-802 .................................................................App. 28A-2§ 12-6-108 .......................................................................... 27-14§ 13-25-126.5 ....................................................................... 22-4§ 13-90-107 .......................................................................... 22-4§ 38-8-101 ................................................................... App. 6K-2§ 38-10-114 ................................................................. App. 6K-2

Uniform Consumer Credit Code .............................................. 27-24§ 2-203 ............................................................................... 27-25§ 3-203 ............................................................................... 27-25

Connecticut1999 Conn. Legis. Serv. P.A. 99-278 ......................................... 27-212002 Conn. Legis. Serv. P.A. 02-81 ................................27-21, 27-35Conn. Gen. Stat.

§ 14-15 ............................................................................... 27-14§ 14-154a ........................................................................... 29-18§ 22a-134 et seq. ................................................................ 22-68§ 33-920 ....................................................................App. 28A-2§ 33-921 ....................................................................App. 28A-2§ 34-500 et seq. .................................................................. 13-17§ 34-517(a) ........................................................................... 19-7§ 34-523(a) ........................................................................... 19-7§ 42-151 et seq. .................................................................. 27-27§ 42-152 ............................................................................. 27-27§ 42-390 et seq. .................................................................. 27-21§ 42a-2-402 ................................................................. App. 6K-2§ 52-552a .................................................................... App. 6K-2

Unfair Trade Practices Act ......................................................... 27-24Uniform Commercial Code ....................................................... 27-29Uniform Consumer Leasing Act ............................................... 27-21

DelawareBusiness Trust Act ....................................................................... 19-4Business Trust Statute

§ 3804 ................................................................................ 14-86§ 3804(a) ............................................................................ 14-86

Del. Code tit. 6§ 9-202 ................................................................................. 19-6§ 1301 ......................................................................... App. 6K-2§ 2732 ................................................................................ 27-27

Del. Code tit. 8§ 122(4) ................................................................................ 23-3§ 373 .........................................................................App. 28A-2§ 378 .................................................. 28-14, 28-15, App. 28A-2



§ 380 .................................................................................. 19-12§ 383 .........................................................................App. 28A-2§ 384 .........................................................................App. 28A-2

Del. Code tit. 12§ 3302(a) ............................................................................ 19-13§ 3303 ................................................................................ 19-14§ 3328 ................................................................................ 19-18§ 3328(b) ............................................................................ 19-21§ 3328(c) ............................................................................. 19-19§ 3325 ................................................................................ 19-12§ 3801 et seq. ..............................................................19-3, 19-4§ 3801(g) ....................................................................19-5, 19-10§ 3803(a) .............................................................................. 19-7§ 3805(b) .............................................................................. 19-5§ 3805(c) ............................................................................... 19-5§ 3806 .................................................................................. 19-4§ 3806(a) .............................................................................. 19-7§ 3806(b)(8) ........................................................................ 19-18§ 3806(b)(9) ........................................................................ 19-18§ 3806(c) ............................................................................. 19-14§ 3807 ................................................................................ 13-17§ 3808 .................................................................................. 19-5§ 3815 .................................................................................. 19-5§ 3821 .................................................................................. 19-5

Del. Code tit. 12, ch. 38 ........................................................... 13-17Del. Code tit. 21

§ 6302 ................................................................................ 27-14Del. Code tit. 25

§ 503 .................................................................................... 6-57§ 503(a) ................................................................................ 19-4

Statutory Trust Act .............................19-3, 19-4, 19-5, 19-10, 19-18

District of ColumbiaD.C. Code

§ 28-3101 .................................................................... App. 6K-2§ 29-101.06 ...............................................................App. 28A-2§ 29-105.05 ...............................................................App. 28A-2§ 29-105.2 .................................................................App. 28A-2

FloridaFla. Stat.

§ 320.27 ............................................................................. 27-14§ 324.021(9)(b) ................................................................... 29-20§ 324.021(9)(b)(2) ...............................................................29-21§ 376.308(3)(c) ................................................................... 22-87


T–102

§ 521.001 et seq. ................................................................ 27-21§ 521.003(4) ....................................................................... 27-20§ 607.1501 ................................................................App. 28A-2§ 607.1502 ................................................................App. 28A-2§ 680.106 ........................................................................... 27-16§ 726.101 .................................................................... App. 6K-2

GeorgiaGa. Code

§ 14-2-122 .................................................................App. 28A-2§ 14-2-1501 ....................................................28-34, App. 28A-2§ 14-2-1502 ...............................................................App. 28A-2§ 18-2-70 ..................................................................... App. 6K-2§ 40-2-39 ............................................................................ 27-14

HawaiiHaw. Rev. Stat.

§ 412:5-201 ........................................................................ 23-58§ 414-431 ..................................................................App. 28A-2§ 414-432 ..................................................................App. 28A-2§ 437-1.1 ............................................................................ 27-14§ 437-1.2 ............................................................................ 27-14§ 437-28 ............................................................................. 27-19§ 481L-2 ............................................................................. 27-20§ 481L-2 et seq. .................................................................. 27-21§ 487A-1 ............................................................................. 27-27§ 651C-1 ..................................................................... App. 6K-2

IdahoIdaho Code

§ 28-41-301 ........................................................................ 27-26§ 28-42-301 ........................................................................ 27-26§ 30-1-1501 ...............................................................App. 28A-2§ 30-1-1502 ...............................................................App. 28A-2§ 49-2417 ........................................................................... 29-18§ 55-907 ...................................................................... App. 6K-2§ 55-910 ...................................................................... App. 6K-2

Illinois205 Ill. Comp. Stat.

5/5 ...................................................................................... 23-595/35.1 ................................................................................. 23-59105/1-6 ............................................................................... 23-63

215 Ill. Comp. Stat.5/126.11 ............................................................................. 23-73



5/126.14 ............................................................................. 23-735/126.15 ............................................................................. 23-735/126.20 ............................................................................. 23-735/126.24 ............................................................................. 23-735/126.27 ............................................................................. 23-735/126.28 ............................................................................. 23-735/126.32 ............................................................................. 23-73

415 Ill. Comp. Stat.5/21.3 ................................................................................. 22-875/22.2(j)(1) .......................................................................... 22-745/22.2(j)(6) .......................................................................... 22-76

740 Ill. Comp. Stat.160/1 ........................................................................... App. 6K-2

805 Ill. Comp. Stat.5/13.70 ......................................................................App. 28A-25/13.75 ......................................................................App. 28A-2

815 Ill. Comp. Stat.125/1 ......................................................................... App. 28B-1165/1 et seq. ....................................................................... 27-29636/10.45 ...........................................................................27-22636/10.5–636/95 ................................................................. 27-21

Consumer Deposit Security Act ................................................ 27-29Ill. Admin. Code tit. 35

§ 742 .................................................................................. 22-66

IndianaInd. Admin. Code, tit. 45

§ 1.1-1-16 ............................................................................. 6-50Ind. Code

§ 9-23-2.5-4 ........................................................................ 27-20§ 9-23-2.5-8 ........................................................................ 27-21§ 9-23-2.5-8(2) ....................................................................27-21§ 13-22-2-68 to -69 .............................................................. 22-4§ 13-28-4-1 to -11 ................................................................ 22-4§ 23-1-49-1 ................................................................App. 28A-3§ 23-1-49-2 ................................................................App. 28A-3§ 24-4.5-2-105(4) ..................................................................6-83§ 24-4.5-6-201 ....................................................................27-26§ 32-18-2-1 .................................................................. App. 6K-2

IowaIowa Code

§ 321F.2 .............................................................................. 27-14§ 455K.1–.13 ........................................................................ 22-4


T–104

§ 490.1501 ................................................................App. 28A-3§ 490.1502 ................................................................App. 28A-3§ 537.1301(13) ................................................................... 27-20§ 537.2501(2) ..................................................................... 27-20§ 537.2502 ......................................................................... 27-25§ 537.3202 ..............................................................27-20, 27-23§ 537.6201–.6202 ............................................................... 27-26§ 537.6202 ......................................................................... 27-26§ 684.1 ........................................................................ App. 6K-2

KansasKan. Admin. Code

§ 75-6-26 ............................................................................ 27-23§ 16a-1-301(15) .......................................................27-24, 27-25§ 16a-1-301(16) .................................................................. 27-20§ 16a-2-501(2) .................................................................... 27-20§ 16a-2-502 ........................................................................ 27-25§ 16a-3-202 ........................................................................ 27-20§ 17-7303 ..................................................................App. 28A-3§ 17-7307 ..................................................................App. 28A-3§ 17-7308 ..................................................................App. 28A-3§ 33-103 ...................................................................... App. 6K-2§ 33-201 ...................................................................... App. 6K-2§ 50-624 ............................................................................. 27-18§ 50-639 ............................................................................. 27-18§ 60-3332 to -3339 .............................................................. 22-4

KentuckyKy. Rev. Stat.

§ 14A.9-010 ...............................................................App. 28A-3§ 14A.9-020 ...............................................................App. 28A-3§ 190.030 ........................................................................... 27-14§ 224.01-040 ........................................................................ 22-4§ 224.01-400(23)(a) ............................................................ 22-87§ 378.040 .................................................................... App. 6K-2

LouisianaLa. Civ. Code art. 2036 et seq. ........................................... App. 6K-3La. Rev. Stat.

§ 12:302 ....................................................................App. 28A-3§ 12:302(K) ................................................................ App. 28B-1§ 12:314 ....................................................................App. 28A-3§ 12:314.1 .................................................................App. 28A-3§ 12:315 ....................................................................App. 28A-3



§ 12:315(B) ......................................................................... 28-14§ 32:1254(A)(10) ................................................................. 27-14

MaineMe. Rev. Stat. tit. 9-A

§ 1-301(13) ......................................................................... 27-20§ 2-501(2) ...........................................................................27-20§ 2-502 ............................................................................... 27-26§ 3-202 ............................................................................... 27-20§ 6-201 ............................................................................... 27-26§ 8-207 ............................................................................... 27-23

Me. Rev. Stat. tit. 10§ 1123–24 ...........................................................................27-27§ 1126 ................................................................................ 27-27

Me. Rev. Stat. tit. 11§ 2-316(5) ...........................................................................27-17§ 2-1214 ............................................................................. 27-17

Me. Rev. Stat. tit. 13-A§ 1201 ................................................................................ 28-34

Me. Rev. Stat. tit. 13-C§ 1501 .......................................................................App. 28A-3§ 1502 .......................................................................App. 28A-3

Me. Rev. Stat. tit. 14§ 3571 ......................................................................... App. 6K-2

MarylandMd. Code Com. Law I

§ 2A-106 ............................................................................. 27-16§ 2A-214.1 .......................................................................... 27-18§ 2A-214.1(4) ..................................................................... 27-18§ 14-2001 et seq. ................................................................ 27-21§ 15-201 ...................................................................... App. 6K-2§ 15-210.1 .......................................................................... 20-91

Md. Code Com. Law II§ 14-2001(g) ....................................................................... 27-22§ 14-2001(k) ....................................................................... 27-18§ 14-2004(a) ....................................................................... 27-18§ 14-2005(a) ....................................................................... 27-18

Md. Code Corps. & Ass’ns§ 7-103 ......................................................................App. 28A-3§ 7-104 ...................................................................... App. 28B-1§ 7-301 .............................................................28-5, App. 28A-3§ 7-302 ...........................................................28-15, App. 28A-3§ 7-305 ......................................................................App. 28A-3


T–106

Md. Code Tax-Gen.§ 11-505 ............................................................................. 20-46

MassachusettsMass. Gen. Laws ch. 106

§ 2A-214A(2) ...................................................................... 27-18Mass. Gen. Laws ch. 109A

§ 1 ............................................................................... App. 6K-2Mass. Gen. Laws ch. 156D

§ 15.01 ......................................................................App. 28A-3§ 15.02 ......................................................................App. 28A-3

Mass. Gen. Laws ch. 231§ 85A .................................................................................. 29-18

MichiganMich. Comp. Laws

§ 257.11 ............................................................................. 27-14§ 257.233b(2) ..................................................................... 27-27§ 257.248(5) ....................................................................... 27-14§ 257.401(3) ....................................................................... 29-18§ 324.14801–.14810 ............................................................. 22-4§ 324.20126(4) ................................................................... 22-74§ 324.20138(1) ................................................................... 22-87§ 445.992 ........................................................................... 27-19§ 450.2012 ................................................................App. 28A-4§ 450.2013 ................................................................ App. 28B-1§ 450.2051 ................................................................App. 28A-4§ 450.2055 ................................................................App. 28A-4§ 566.31 ...................................................................... App. 6K-2

MinnesotaMinn. Stat.

§ 114C.20 to .28 .................................................................. 22-4§ 303.03 .........................................................28-34, App. 28A-4§ 303.20 ....................................................................App. 28A-4§ 325G.31 et seq. ............................................................... 27-27§ 325G.35 .......................................................................... 27-27§ 336.2A-106 ...................................................................... 27-16§ 513.41 ...................................................................... App. 6K-2

MississippiMiss. Code

§ 15-3-3 ....................................................................... App. 6K-3§ 49-2-2 ................................................................................ 22-4§ 49-2-71 .............................................................................. 22-4



§ 49-17-43(7) ........................................................................ 22-4§ 49-17-427(3)(g) ..................................................................22-4§ 63-17-80 .......................................................................... 27-14§ 75-17-1(6) ........................................................................ 27-28§ 79-4-15.01 ..............................................................App. 28A-4§ 79-4-15.02 ..............................................................App. 28A-4§ 81-5-41 ................................................................... App. 28B-1

MissouriMo. Stat.

§ 351.572 ..................................................................App. 28A-4§ 351.574 ..................................................................App. 28A-4§ 428.005 .................................................................... App. 6K-2

MontanaMont. Code

§ 30-14-1101 et seq. ........................................................... 27-27§ 31-3-326 ................................................................... App. 6K-2§ 35-1-1026 ...............................................................App. 28A-4§ 35-1-1027 ...............................................................App. 28A-4

NebraskaNeb. Rev. Stat.

§ 21-20, 168 ...................................................28-35, App. 28A-4§ 21-20, 169 ..............................................................App. 28A-4§ 25-21, 239 ............................................................29-18, 29-20§ 25-21,254 to 25-21,264 .................................................... 22-4§ 30-2805 ...........................................................................28-35§ 36-701 ...................................................................... App. 6K-2§ 60-1401.02 ...................................................................... 27-14

NevadaNev. Rev. Stat.

§ 80.015 ....................................................................App. 28A-4§ 80.015(3)(C) ........................................................... App. 28B-1§ 80.015(3)(D) ........................................................... App. 28B-1§ 80.055 ....................................................................App. 28A-4§ 88A.260 ...........................................................................28-35§ 88A.310 ............................................................................. 19-7§ 88A.390 ............................................................................. 19-7§ 112.140 .................................................................... App. 6K-2§ 445C.010 to .120 .............................................................. 22-4§ 482.363 ...........................................................................27-14


T–108

New HampshireN.H. Rev. Stat.

§ 147-B:10 .......................................................................... 22-74§ 293-A:15.01 ............................................................App. 28A-4§ 293-A:15.02 ............................................................App. 28A-4§ 361-A:2 ............................................................................ 27-14§ 361-D:1 et seq. ................................................................ 27-21§ 361-D:1(VII) .................................................................... 27-22§ 361-D:5 ........................................................................... 27-22§ 361-D:19 ......................................................................... 27-22§ 545-A:1 ..................................................................... App. 6K-2

New JerseyN.J. Rev. Stat.

§ 13:1K-6 ............................................................................ 22-68§ 39:10-19 .......................................................................... 27-14§ 56:12-2 ............................................................................ 27-27§ 56:12-10 .......................................................................... 27-27§ 56:12-60 et seq. ............................................................... 27-21§ 56:12-61 .......................................................................... 27-22

N.J. Stat.§ 12A:2A-106 ..................................................................... 27-16§ 13:1D-125 to -133 ............................................................ 22-4§ 14A:13-3 .................................................................App. 28A-4§ 14A:13-11 ...............................................................App. 28A-4§ 18A:24-37 ........................................................................ 18-26§ 25:2-20 ..................................................................... App. 6K-2§ 56:12-6 ............................................................................ 27-27

New MexicoN.M. Stat.

§ 38-1-18 ................................................................... App. 28B-2§ 53-17-1 ...................................................................App. 28A-5§ 53-17-20 .................................................................App. 28A-5§ 56-10-14 ................................................................... App. 6K-2

New YorkMotor Vehicle Leasing Act ......................................................... 27-22N.Y. Banking Law

§ 96(12) .......................................................................1-7, 23-58§ 96(16) .................................................................................. 1-7§ 97(4-a)(a) ......................................................................... 23-59§ 380-j ................................................................................ 23-63



N.Y. Bus. Corp. Law§ 909 .................................................................................... 6-40§ 1301 .......................................................................App. 28A-5§ 1312 .......................................................................App. 28A-5

N.Y. Comp. Codes R. & Regs. tit. 3§ 100 .................................................................................. 23-59

N.Y. Debt. & Cred. Law§ 270 ........................................................................... App. 6K-2

N.Y. Est. Powers & Trusts Law§ 7-3.1 .................................................................................. 6-55§ 7-3.1(a) .............................................................................. 6-55§ 10-10.6 .............................................................................. 6-55

N.Y. Gen. Oblig. Law§ 1-101 et seq. ....................................................................27-29§ 5-321 ................................................................................. 6-28§ 5-702 ............................................................................... 27-27§ 5-901 ....................................................................6-137, 12-18§ 5-1401 ............................................................ 6-25, 6-52, 17-3§ 5-1402 ......................................................................6-25, 6-52§ 7-101 ....................................................................6-148, 20-26§ 7-101(1-c) ........................................................................ 20-26

N.Y. Ins. Law§ 107 .......................................................................23-68, 23-69§ 1401(b) ............................................................................ 23-67§ 1402 ................................................................................ 23-67§ 1403(c) ............................................................................. 23-71§ 1404(a)(4) ........................................................................ 23-71§ 1404(a)(5) ........................................................................ 23-69§ 1405(a)(1)–(6) ..................................................................23-68§ 1405(a)(2) ........................................................................ 23-68§ 1405(a)(4) ........................................................................ 23-68§ 1405(a)(5) ........................................................................ 23-67§ 1405(a)(7) ........................................................................ 23-68§ 1405(c) ............................................................................. 23-68§ 1412(a) .............................................................................. 23-4§ 1412(b) .............................................................................. 23-4§ 1413(a) .................................................................23-71, 23-72§ 1601(a)(1) ........................................................................ 23-71§ 1611(b) ............................................................................ 23-71§ 1701(a) ............................................................................ 23-69§ 3401 ................................................................................ 25-32§ 3404 .....................................................................12-45, 25-47

N.Y. Pers. Prop. Law§ 330 et seq. ............................................................27-21, 27-22§ 331 .................................................................................. 27-22


T–110

§ 331(5) .............................................................................. 27-22§ 332 .................................................................................. 27-22§ 333 .................................................................................. 27-22§ 334 .................................................................................. 27-22§ 335 .................................................................................. 27-22§ 337 .................................................................................. 27-22§ 340 .................................................................................. 27-23§ 341 .................................................................................. 27-23§ 343 .......................................................................27-22, 27-23§ 344–50 ............................................................................. 27-23§ 401(6) ................................................................................ 6-83

N.Y. Tax Law§ 1134 .................................................................................. 6-50

N.Y. U.C.C.§ 7-210 ............................................................................... 6-117

N.Y. Veh. & Traf. Law§ 388 .......................................................................14-33, 29-18§ 397-b ............................................................................... 20-12

North CarolinaN.C. Gen. Stat.

§ 39-23.1 ..................................................................... App. 6K-2§ 55-15-01 .................................................................App. 28A-5§ 55-15-02 .................................................................App. 28A-5

North DakotaN.D. Cent. Code

§ 10-19.1-142 ............................................................App. 28A-5§ 10-19.1-143 ............................................................App. 28A-5§ 13-02.1-01 ................................................................ App. 6K-2

OhioOhio Rev. Code

§ 1336.01 .................................................................... App. 6K-2§ 1703.02 .......................................................28-35, App. 28A-5§ 1703.28 ..................................................................App. 28A-5§ 1703.29 ..................................................................App. 28A-5§ 1703.30 .......................................................28-14, App. 28A-5§ 1703.99 .......................................................28-14, App. 28A-5§ 2307.78(B)(6) ..................................................................... 29-8§ 3745.70–.74 ....................................................................... 22-4§ 4517.02–.03 ..................................................................... 27-14



OklahomaOkla. Stat. tit. 14-A

§ 2-311 ............................................................................... 27-23§ 6-201 ............................................................................... 27-26§ 6-202 ............................................................................... 27-26

Okla. Stat. tit. 18§ 1132 .......................................................................App. 28A-5§ 1134 ................................................ 28-14, 28-15, App. 28A-5§ 1137 .......................................................................App. 28A-5

Okla. Stat. tit. 24§ 112 ........................................................................... App. 6K-2

Okla. Stat. tit. 47§ 8-101 ............................................................................... 29-20§ 8-102 ............................................................................... 29-20

OregonOr. Admin. R. 137-020-0040 .................................................... 27-24Oregon Constitution art. XI

§ 10 .................................................................................... 18-19Or. Rev. Stat.

§ 60.701 ....................................................................App. 28A-5§ 60.704 ....................................................................App. 28A-5§ 72A.1060 ......................................................................... 27-16§ 83.010(8) ........................................................................... 6-83§ 95.200 ...................................................................... App. 6K-2§ 180.545 ...........................................................................27-27§ 465.335 ...........................................................................22-87§ 468.963 ............................................................................. 22-4

Pennsylvania12 Pa. Cons. Stat.

§ 5101 ......................................................................... App. 6K-215 Pa. Cons. Stat.

§ 4122 .......................................................................App. 28A-5§ 4141 .......................................................................App. 28A-5

72 Pa. Cons. Stat.§ 4752-2 ............................................................................. 18-39

73 Pa. Cons. Stat.§ 2201 et seq. ..................................................................... 27-27§ 2205 ................................................................................ 27-27§ 2205(d) .................................................................27-19, 27-28§ 2209 ................................................................................ 27-27

Plain Language Consumer Contract Act ................................... 27-19


T–112

Rhode IslandR.I. Gen. Laws

§ 6-16-1 ....................................................................... App. 6K-2§ 6A-2.1-106 ...................................................................... 27-16§ 7-1.2-1401 ..............................................................App. 28A-5§ 7-1.2-1418 ..............................................................App. 28A-5§ 31-5-33(b) ........................................................................ 27-14§ 31-34-4 ............................................................................ 29-18§ 42-17.8-1 to -8 .................................................................. 22-4

South CarolinaS.C. Code

§ 27-23-10 ................................................................... App. 6K-3§ 33-15-101 ...............................................................App. 28A-6§ 33-15-102 ...............................................................App. 28A-6§ 37-2-203 .......................................................................... 27-26§ 37-3-203 .......................................................................... 27-26§ 37-6-201 .......................................................................... 27-26§ 37-6-202 .......................................................................... 27-26§ 48-57-10 to -110 ............................................................... 22-4

South DakotaS.D. Codified Laws

§ 1-40-33 to -37 ................................................................... 22-4§ 47-1A-1501 ............................................................App. 28A-6§ 47-1A-1502 ............................................................App. 28A-6§ 47-1A-1502.1 .........................................................App. 28A-6§ 47-1A-1502.2 .........................................................App. 28A-6§ 47-14B-3 .......................................................................... 28-35§ 54-8-2 ....................................................................... App. 6K-2§ 54-8A-1 .................................................................... App. 6K-2§ 57A-2A-106 ..................................................................... 27-16

TennesseeTenn. Code

§ 48-25-101 ...............................................................App. 28A-6§ 48-25-102 ...............................................................App. 28A-6§ 66-3-301 ................................................................... App. 6K-2

TexasTex. Bus. & Com. Code

§ 2A.106 ............................................................................. 27-16§ 24.001 ...................................................................... App. 6K-2



Tex. Bus. Orgs. Code§ 9.051 ......................................................................App. 28A-6§ 9.052 ......................................................................App. 28A-6§ 9.251 ...........................................................28-34, App. 28A-6

Tex. Fin. Code§ 341.502 ...........................................................................27-27

Tex. Ins. Code§ 424.052 ...........................................................................23-73§ 424.062 ...........................................................................23-73§ 424.064 ...........................................................................23-72§ 424.066 ...........................................................................23-73§ 424.067 ...........................................................................23-73§ 425.110 ...........................................................................23-72§ 425.119 ...........................................................................23-72§ 425.152 ...........................................................................23-72

Tex. Occ. Code§ 2301.251 ......................................................................... 27-14

Tex. Rev. Civ. Stat. Art. 4447cc ................................................... 22-4

UtahUtah Code

§ 16-10a-1501 ...........................................................App. 28A-6§ 16-10a-1502 .................................... 28-14, 28-15, App. 28A-6§ 19-7-101 to -109 ...............................................................22-4§ 25-6-1 ....................................................................... App. 6K-2§ 70A-2A-106 ..................................................................... 27-16§ 70C-2-102 ....................................................................... 27-26§ 70C-8-201 ....................................................................... 27-26§ 70C-8-202 ....................................................................... 27-26

Utah R. Evid. 508 ........................................................................ 22-4

VermontVt. Stat. tit. 9

§ 2285 ......................................................................... App. 6K-2Vt. Stat. tit. 9A

§ 2A-214 ............................................................................. 27-18Vt. Stat. tit. 11A

§ 15.01 ......................................................................App. 28A-6§ 15.02 ......................................................................App. 28A-6

VirginiaVa. Code

§ 10.1-1198 to -1199 ...........................................................22-4§ 11-1 .......................................................................... App. 6K-2


T–114

§ 13.1-613 .......................................... 28-14, 28-15, App. 28A-6§ 13.1-757 .................................................................App. 28A-6§ 13.1-758 ......................................................28-14, App. 28A-6§ 13.1-758(D) ..................................................................... 28-15§ 55-95 ........................................................................ App. 6K-2§ 55-96 ........................................................................ App. 6K-2

Virginia Constitution, art. VII§ 10 .................................................................................... 18-19

WashingtonProduct Liability Act .................................................................. 29-13Wash. Rev. Code

§ 9.24.040 .................................................................App. 28A-6§ 19.40.001 ................................................................. App. 6K-2§ 23B.15.010 .............................................................App. 28A-6§ 23B.15.020 .............................................................App. 28A-6§ 23B.18.010–.030 .................................................... App. 28B-2§ 39.94.010–.090 .................................................................. 18-7§ 46.70.021 ........................................................................ 27-14§ 62A.2A-106 ..................................................................... 27-16§ 63.10.020(4) .................................................................... 27-23§ 63.10.030 ........................................................................ 27-23§ 63.10.040 ........................................................................ 27-23§ 63.10.040(1)(p) ................................................................ 27-23§ 63.10.040(1)(p)(iv) ........................................................... 27-24§ 63.10.040(2) .................................................................... 27-24

West VirginiaW. Va. Code

§ 31D-15-1501 ..........................................................App. 28A-6§ 31D-15-1502 ..........................................................App. 28A-6§ 40-1A-1 .................................................................... App. 6K-2§ 46A-1-102 ....................................................................... 27-26§ 46A-2-111 ....................................................................... 27-23§ 46A-3-112 ....................................................................... 27-26§ 46A-6-109 ....................................................................... 27-27§ 46A-7-115 ....................................................................... 27-26

WisconsinConsumer Act ........................................................................... 27-19Wis. Stat.

§ 180.1501 ................................................................App. 28A-7§ 180.1502 ................................................................App. 28A-7§ 218.0101(23)(a) ............................................................... 27-14



§ 218.0114(1) ..................................................................... 27-14§ 241.05 ...................................................................... App. 6K-2§ 242.01 ...................................................................... App. 6K-2§ 421.101 et seq. ................................................................ 27-19§ 422.202(1) ....................................................................... 27-19§ 422.202(2s) ...................................................................... 27-19§ 422.305 ...........................................................................27-19§ 426.201 ...........................................................................27-26§ 429.101 et seq. ................................................................ 27-21§ 429.104(9) ....................................................................... 27-22§ 766.55(1) ......................................................................... 27-27§ 766.55(4m) ...................................................................... 27-27§ 766.56(b)–(c) ....................................................................27-27

WyomingWyo. Stat.

§ 13-1-202 ................................................................. App. 28B-2§ 17-16-1501 .............................................................App. 28A-7§ 17-16-1502 .............................................................App. 28A-7§ 34-14-101 ................................................................. App. 6K-2§ 35-11-1105 to -1106 ......................................................... 22-4§ 40-14-630 ........................................................................ 27-26§ 40-14-631 ........................................................................ 27-26


T–116

RULES, UNIFORM CODES,MODEL ACTS

Federal Rules of Bankruptcy Procedure

pt. VII .............................. 21-321007(a)(1) ........................ 21-741007(b) ............................ 21-351009(a) ............................ 21-721019(3) ............................ 21-732002(g) ............................. 21-742002(i) ............................. 21-743001 ................................ 21-733001(c) ............................. 21-733001(d) ............................ 21-733001(e)(3) ........................ 21-903001(e)(4) ........................ 21-903002(c) ............................. 21-753002(c)(4) ........................ 21-753003(b)(1) ........................ 21-723003(c)(3) ........................ 21-74

3005 ................................ 21-733005(a) ............................ 21-743018(a) ............................ 21-383020(d) ............................ 21-384001(a) ............................ 21-116006 ....................21-30, 21-32,

.....................21-41, 21-906006(a) ............................ 21-326006(b) ..................21-4, 21-19,

.....................21-32, 21-336006(c) ............................. 21-966006(d) ............................ 21-368013 ................................ 21-449014 .....................21-32, 21-339018 .............................. 21-1049020 ................................ 21-11

Uniform Commercial Code (U.C.C.)

ARTICLE 1

generally .... 2-35, 6-183, 20-12,..................20-85, 20-102,...................20-107, 21-12

§ 1-102(3) .......................... 2-25§ 1-103 ............................ 6-126§ 1-106(1) ........................ 20-66§ 1-201(35) ..................... 20-25,

.....................20-75, 21-14§ 1-201(37) ..................2-3, 2-4,

.................. 2-6, 2-8, 2-11,

............ 2-25, 2-30, 15-32,

........... 20-7, 20-46, 21-14§ 1-203 ............................... 2-3,

............................2-4, 2-6,

.................... 2-7, 2-8, 2-9,

.............. 2-10, 2-11, 2-25,

............ 2-30, 2-35, 15-32,

.......... 15-33, 15-35, 20-7,

......... 20-75, 21-14, 21-15§ 1-203(a) ....................... 15-33,

.......................20-7, 21-14§ 1-203(b) .............15-33, 21-14§ 1-203(b)(1) .................... 20-15§ 1-203(b)(1)–(4) .............. 15-33§ 1-203(b)(2) ...........20-8, 20-15§ 1-203(b)(3) ...........20-8, 20-15§ 1-203(b)(4) ...........20-8, 20-15§ 1-203(c) ........................ 21-14§ 1-203(c)(1)–(6) ....15-34, 21-15§ 1-203(c)(4) ...................... 20-9§ 1-203(c)(5) ...................... 20-9§ 1-203(c)(6) ...................... 20-9§ 1-203(d) ...................2-8, 20-8



§ 1-203(d)(1) .................... 20-15§ 1-203(d)(2) .................... 20-15§ 1-302 ................................ 2-4§ 1-302(b) .......................... 2-20§ 14-4 .............................. 6-127

ARTICLE 2

generally ......................2-3, 2-6,.............. 2-15, 2-21, 2-30,.............. 4-37, 6-81, 6-94,........ 6-121, 20-15, 20-32,....................20-62, 20-81,.....................27-14, 27-18

§ 2-102 .............................. 2-11§ 2-104 .............................. 2-28§ 2-104(1) ...............2-28, 29-17§ 2-201(2) ............................ 2-4§ 2-203 ............................ 27-25§ 2-207 ................................ 2-4§ 2-209(2) ...............2-28, 29-16§ 2-302 .....................6-24, 6-83§ 2-314 .............................. 6-82§ 2-315 .............................. 6-82§ 2-316 .............................. 6-82§ 2-316(2) ...................... 20-111§ 2-316(3) ...................... 20-111§ 2-318 ...................2-12, 29-14§ 2-401 .................20-25, 20-46§ 2-401(1) ...............6-51, 20-46§ 2-401(2) ...............6-51, 20-25§ 2-402 ..................... App. 6K-3§ 2-403 ............................ 12-17§ 2-403(2) ........................ 20-80§ 2-609 ..... 21-48, 21-49, 21-80§ 2-609(a) ........................ 21-48§ 2-718(1) ........................ 6-118§ 2-725 ................................ 2-4

ARTICLE 2A

generally .............. 1-4, 2-2, 2-3,................ 2-6, 2-11, 2-29,.............. 2-30, 2-31, 6-24,.............. 6-25, 6-82, 6-87,............ 6-92, 6-95, 6-115,

........ 6-118, 6-120, 6-121,

........ 6-125, 6-127, 6-139,

....... 7-6, 7-90, 8-28, 9-29,

... 9-30, 9-41, 9-61, 15-30,

.......... 15-32, 15-36, 20-7,

........ 20-12, 20-36, 20-68,

...................... App. 20A-9,

.................... App. 20A-23,

.........App. 20A-31, 21-69,

........ 27-12, 27-14, 27-15,

....................27-16, 27-18,

.....................27-19, 29-18§ 2A-101 ........App. 6K-3, 27-19§ 2A-102 .......................... 27-15§ 2A-103 ............................ 2-14§ 2A-103(1) ........................ 7-90§ 2A-103(1)(a) .................. 20-62§ 2A-103(1)(aa) ................ 20-60§ 2A-103(1)(e) .................. 15-37§ 2A-103(1)(g) ........2-13, 15-37,

......................27-19, 29-9,

.......................29-9, 29-17§ 2A-103(1)(g)(iii) ............ 12-23§ 2A-103(1)(h) ......12-33, 15-31§ 2A-103(1)(j) .............2-6, 2-10,

............. 9-29, 12-4, 12-33,

......................15-31, 15-32§ 2A-103(1)(l) ................. 12-23,

.....................15-37, 20-32§ 2A-103(1)(n) ................. 20-19§ 2A-103(1)(o) ................. 12-33§ 2A-103(1)(u) ................... 2-18§ 2A-103(4) ...................... 20-66§ 2A-103(g) ...................... 20-39§ 2A-104 ............................ 2-25§ 2A-105 ............................ 2-25§ 2A-106 ....15-37, 27-15, 27-16§ 2A-108 ..................2-20, 2-21,

.............. 2-22, 2-29, 6-24,

........... 6-83, 6-129, 15-37§ 2A-109 .......................... 15-37§ 2A-201 .............................. 2-4§ 2A-202 .......................... 20-56§ 2A-208(2) .............2-28, 29-16§ 2A-209 ..... 2-12, 15-37, 20-32


T–118

§ 2A-209(1) ...................... 20-52§ 2A-209(3) ........................ 2-13§ 2A-210–213 .................. 29-16§ 2A-210–214 .................. 20-50§ 2A-211 ....................2-4, 2-12,

.....................15-38, 20-54§ 2A-211(1) .............2-13, 20-76§ 2A-211(2) ...................... 20-51§ 2A-211(a) ...................... 12-24§ 2A-212 ....................2-4, 6-82,

........................6-94, 7-90,

......... 15-37, 15-38, 29-17§ 2A-212(1) ..................... 12-24,

.....................20-51, 29-17§ 2A-213 ....................2-4, 6-82,

............ 6-94, 7-90, 15-37,

......... 15-38, 20-51, 29-17§ 2A-214 ................2-13, 15-38,

....................20-51, 27-16,

......... 27-17, 27-18, 29-16§ 2A-214(1) ...................... 27-16§ 2A-214(2) ...........27-17, 27-18§ 2A-214(3) ...........27-17, 27-18§ 2A-214(3)(a) .......20-51, 27-17§ 2A-214(4) ..................... 20-51,

.....................27-17, 27-18§ 2A-216 ..............29-14, 29-16,

......... 29-17, 29-30, 29-31§ 2A-218 .......................... 20-54§ 2A-219 ...............15-37, 20-56§ 2A-219(1) ........................ 2-29§ 2A-220 ...............15-37, 20-56§ 2A-221 ...............15-37, 20-56§ 2A-302 ................... App. 6K-3§ 2A-303 ..................2-25, 2-26,

............... 2-32, 2-33, 6-49,

... 6-50, 9-41, 20-67, 20-69§ 2A-303(1)(a) .................... 2-26§ 2A-303(1)(b) .................... 2-26§ 2A-303(2) ... 2-25, 9-41, 20-93§ 2A-303(3) ..... 2-25, 6-49, 9-41§ 2A-303(4) ........................ 6-49§ 2A-303(4)(b) .........2-26, 20-69§ 2A-303(5) ...................... 12-26

§ 2A-303(5)(b)(ii) ............... 2-25§ 2A-303(7) ........................ 2-25§ 2A-304 .......................... 12-17§ 2A-305(2) .............2-28, 20-67§ 2A-306 .......................... 20-53§ 2A-307(3) ........................ 2-28§ 2A-308 ...............13-21, 13-22§ 2A-308(3) .....2-28, App. 6K-3,

.....................13-21, 20-46§ 2A-309 ................2-22, 13-38,

....................20-19, 20-20,

.....................20-47, 20-53§ 2A-309(1)(a) .........2-23, 20-64§ 2A-309(1)(e) .................... 2-23§ 2A-309(4) ........................ 2-23§ 2A-309(4)–(7) ................ 20-31§ 2A-309(5) ........................ 2-23§ 2A-309(5)(A) ................... 2-23§ 2A-309(5)(a) .................. 20-20§ 2A-309(5)(c) .................. 20-31§ 2A-309(6) ........................ 2-23§ 2A-309(8) .............2-23, 20-64§ 2A-310 ............................ 2-24§ 2A-310(1) .............2-24, 20-64§ 2A-310(2) ........................ 2-24§ 2A-310(4)(a) .................... 2-24§ 2A-310(4)(b) .................... 2-24§ 2A-310(5) .............2-24, 20-64§ 2A-401 .................2-15, 21-23§ 2A-402 .......................... 21-23§ 2A-403 .......................... 21-23§ 2A-407 ..................2-26, 2-27,

.............. 6-92, 6-93, 9-30,

....................15-37, 15-37,

......... 20-24, 20-39, 20-97§ 2A-407(1) .............2-34, 20-40§ 2A-501 ...............15-39, 20-66§ 2A-501(1) ....................... 2-15,

.....................6-116, 20-58§ 2A-501(2) ...................... 20-59§ 2A-501(4) ...................... 20-66§ 2A-502 ............................ 2-16§ 2A-503 ..... 2-21, 15-39, 15-40§ 2A-503(1) ........................ 2-15



§ 2A-504 ..............6-118, 15-39,....................20-59, 20-61,.....................20-62, 20-63

§ 2A-504(1) ............2-18, 6-118,........ 6-123, 6-124, 6-125,........ 6-126, 6-127, 6-128,........ 6-129, 15-39, 20-61,.....................20-65, 21-66

§ 2A-504(2) ...................... 20-64§ 2A-504(3)(b) ...................... 2-4§ 2A-505 .......................... 15-39§ 2A-505(1) ..............2-16, 2-21,

........... 2-22, 6-115, 20-60§ 2A-505(2) .............2-22, 20-60§ 2A-506(2) .......................... 2-4§ 2A-507 ..... 2-17, 20-61, 20-63§ 2A-507A ....................... 20-66§ 2A-508 .......................... 15-40§ 2A-508–522 ................. 15-38,

.....................15-39, 15-40§ 2A-508(1)(b) .................... 2-21§ 2A-508(1)(d) ................... 2-21§ 2A-508(6) ........................ 2-26§ 2A-510 .......................... 20-58§ 2A-516 .................2-26, 15-37§ 2A-517 ................2-26, 15-37,

.....................15-38, 20-39§ 2A-519 .................2-21, 20-61§ 2A-519(C) ..................... 21-81§ 2A-520 .......................... 21-81§ 2A-521 .......................... 20-66§ 2A-522 .......................... 21-81§ 2A-523 ..... 2-20, 15-39, 20-66§ 2A-523–531 .................. 20-59§ 2A-523–532 .................. 6-115§ 2A-523(1) ..........6-115, 20-58,

.....................20-59, 20-60§ 2A-523(1)(f) .................. 6-116§ 2A-523(2) ...........6-116, 20-59§ 2A-523(3) ...........6-117, 20-58§ 2A-524 .......................... 6-115§ 2A-525 ..... 2-16, 6-116, 15-39§ 2A-525(2) ...................... 20-64§ 2A-525(3) ...................... 20-64

§ 2A-526 ...............6-116, 21-11§ 2A-527 ................2-22, 6-116,

........ 20-59, 20-60, 20-63,

......... 20-65, 20-66, 21-66§ 2A-527(1) ...............2-16, 2-20§ 2A-527(2) .............2-16, 6-116§ 2A-527(3) ...............2-17, 2-20§ 2A-528 ................2-22, 6-116,

....................20-59, 20-60,

....................20-63, 20-65,

.....................20-66, 21-66§ 2A-528(1) ..............2-17, 2-19,

....................6-116, 6-117,

.....................6-118, 27-12§ 2A-528(1)(b) .................... 2-22§ 2A-528(2) ..............2-17, 2-18,

........... 2-22, 6-118, 6-125§ 2A-529 ................2-18, 6-116,

....................20-59, 20-60,

....................20-61, 20-63,

......... 20-65, 20-66, 21-66§ 2A-529(1) ...........6-116, 6-118§ 2A-529(1)(b) .................... 2-20§ 2A-529(3) ........................ 2-18§ 2A-530 ..................2-16, 2-17,

......... 6-119, 20-65, 21-66§ 2A-530(1) ...................... 20-65§ 2A-530(2) ...................... 20-65§ 2A-532 ...............6-118, 20-61

ARTICLE 3

generally .............20-85, 20-102§ 3-203 ............................ 27-25§ 3-305 .............................. 6-93§ 3-305(a) .......................... 2-33

ARTICLE 6

generally .............20-91, 20-114§ 6-102(1) ........................ 20-90§ 6-105 ............................ 20-90§ 6-201 ............................ 27-25§ 7-210 ............................ 6-117


T–120

ARTICLE 8

generally ...............6-154, 6-156§ 8-102 .................6-154, 6-157§ 8-102(a)(8) .................... 6-155§ 8-106 ............................ 6-155§ 8-106(c)(2) .................... 6-155§ 8-106(d)(2) .................... 6-155§ 8-106(f) ......................... 6-155§ 8-301(a)(2) .................... 6-155§ 8-301(a)(3) .................... 6-155§ 8-301(b)(2) .................... 6-155

ARTICLE 9

generally .............. 2-3, 2-5, 2-6,..... 2-25, 2-27, 2-30, 6-24,..... 6-25, 6-60, 6-69, 6-83,........ 6-154, 6-155, 6-156,..... 6-157, 7-6, 8-28, 9-60,.......... 9-61, 13-32, 13-37,........ 13-56, 15-32, 15-38,.......... 18-27, 18-28, 19-6,.......... 20-7, 20-19, 20-62,......... 20-68, 21-87, 27-28

§ 9-102 ..................2-31, 20-80,.....................20-82, 20-83

§ 9-102(11) ...................... 21-88§ 9-102(33) ...................... 21-88§ 9-102(48) ...................... 21-88§ 9-102(a) ........................ 14-11§ 9-102(a)(2)(vi) ............... 20-82§ 9-102(a)(3) .................... 20-95§ 9-102(a)(11) .........2-31, 20-82§ 9-102(a)(42) .................. 12-30§ 9-102(a)(44) .................. 20-20§ 9-102(a)(45) .................. 18-28§ 9-102(a)(61) ................... 2-31,

...................20-113, 21-89§ 9-102(a)(64) .........2-29, 21-87§ 9-103 .....................7-75, 8-30§ 9-104 ............................ 6-158§ 9-104(e) ........................ 18-27§ 9-105 ............................ 20-83

§ 9-107 .............................. 7-74§ 9-107(a) ........................ 12-33§ 9-108(a) .......................... 6-59§ 9-109 ....................9-60, 9-63,

....... 20-80, 20-81, 20-113§ 9-109(a)(1) ...................... 8-24§ 9-109(a)(3) ................... 14-11,

.....................20-80, 20-81§ 9-109(c) ............................ 7-6§ 9-109(c)(1) ...........8-25, 13-40§ 9-109(c)(2) .................... 18-27§ 9-109(d)(11) .................. 15-31§ 9-115 ............................ 6-154§ 9-203 .....................6-59, 6-60§ 9-203(a) .............6-154, 13-37§ 9-203(f) ......................... 21-87§ 9-206(1) .................2-33, 2-34§ 9-207 ............................ 27-29§ 9-301 .................. App. 6A-50,

..............App. 6A-55, 8-30§ 9-301(1) ........................ 13-38§ 9-301(a) .......................... 8-30§ 9-301(c) .......................... 8-30§ 9-307(f) ......................... 13-37§ 9-308 ............................ 14-31§ 9-309(3) ........................ 21-89§ 9-310(a) ........................ 6-158§ 9-311(a)(1) ........................ 7-6§ 9-312 ...............20-81, 20-102§ 9-312–314 .................... 20-81§ 9-312(a) ............6-157, 13-40,

....................20-81, 20-82,

.....................20-83, 21-88§ 9-313 ....................2-22, 2-23,

....... 14-32, 20-81, 20-113§ 9-313(a) ............6-137, 6-157,

....................13-40, 20-82,

.....................20-83, 21-88§ 9-313(d) ........................ 20-83§ 9-314 .................2-24, 20-113§ 9-314(a) .... 6-158, 20-82, 20-83§ 9-314(b) ........................ 6-158§ 9-315 ..... 20-75, 20-86, 21-87



§ 9-315(a) ........................ 20-86§ 9-315(a)(1) .........20-76, 20-80§ 9-315(a)(2) .................... 20-80§ 9-316(a)(2) .................... 13-41§ 9-317 .............................. 7-12§ 9-317(a) .......................... 7-12§ 9-317(a)(2) .............. App. 6J-3§ 9-317(c) ........................ 20-67§ 9-318(4) .......................... 2-26§ 9-318(a) ........................ 20-79§ 9-318(b) ........................ 20-79§ 9-320(a) .......................... 2-28§ 9-321(c) ........................ 20-67§ 9-322 ............................ 14-11§ 9-322(a)(1) ...................... 8-38§ 9-322(a)(2) .................... 20-79§ 9-324 ............................ 20-36§ 9-324(f) ......................... 12-33§ 9-328(1) ........................ 6-155§ 9-330 ..................2-31, 20-79,

....................20-81, 20-82,

......... 20-83, 20-84, 21-89§ 9-330(b) ..............2-32, 20-87,

.....................21-88, 21-89§ 9-330(c) ........................ 20-84§ 9-330(f) ......................... 20-87§ 9-333 ............................ 20-53§ 9-334 ............................ 20-20§ 9-334(f)(2) ..................... 20-31§ 9-335 ............................ 20-65§ 9-403 .......... 2-35, 6-92, 6-93,

......... 20-97, 20-98, 21-85§ 9-403(b) .................2-33, 2-34§ 9-404 .................20-97, 21-85

§ 9-405(a) ........................ 20-70§ 9-405(b) ........................ 20-70§ 9-406(a) ........................ 20-70§ 9-406(b) ........................ 20-70§ 9-406(c) ........................ 20-70§ 9-406(d) ........................ 21-58§ 9-407 ....................6-49, 6-50,

.....................20-67, 20-69§ 9-407(c) ........................ 20-69§ 9-501 ............................ 13-39§ 9-501(a) ........................ 13-37§ 9-504 .............................. 2-15§ 9-505 .......... 2-11, 2-25, 2-32,

.......... 6-33, 13-39, 15-36,

......... 15-37, 15-41, 21-88§ 9-509 ...............20-85, 20-102§ 9-509(a)(1) .......20-43, 20-107§ 9-509(b) ...........20-43, 20-107§ 9-511 ............................ 21-88§ 9-515(a) ........................ 13-40§ 9-515(d) ........................ 13-40§ 9-515(e) ........................ 13-40§ 9-602(5) .......................... 6-82§ 9-604 ............................ 20-65§ 9-607 ............................ 20-70§ 9-608(a)(4) ...................... 6-82§ 9-609 ............................ 20-64§ 9-609(c) ........................ 20-64§ 9-610 .............................. 2-20§ 9-610(b) ...............2-15, 13-35§ 9-611(c) ........................ 13-35§ 9-615 ............................ 15-39§ 9-619 .............................. 7-56§ 9-621(a) ........................ 13-35

Uniform Consumer Credit Code

generally .......................... 27-14§ 2-203 ............................ 27-25

§ 3-203 ............................ 27-25§ 6-201 ............................ 27-26


T–122

Other Uniform and Model Acts

Model Business Corporation Act

generally ................28-15, 28-35§ 15.01(b)(6) .....................28-29§ 15.01(b)(7) .....................28-30§ 15.01(b)(8) .....................28-32§ 15.01(b)(9) .....................28-28§ 15.01(b)(10) ...................28-21§ 15.02 ....................28-5, 28-13

§ 15.02(c) ............................28-9§ 15.02(e) ..........................28-10§ 106(f) .............................28-29§ 106(g) .............................28-30§ 106(h) ............................28-32§ 106(j) .............................28-20§ 124 .......................8-13, 28-52

Uniform Computer Information Transaction Act

generally ...........................12-33§ 102(a)(29) ......................12-34§ 102(a)(31) ......................12-34§ 103(a) ............................12-33§ 507 ................................12-34§ 508 ................................12-34§ 509 ................................12-34§ 510 ................................12-35

§ 510(a)(1) ........................12-34§ 510(a)(2) ........................12-34§ 510(a)(3) ........................12-34§ 510(a)(4)(A) ....................12-34§ 510(a)(4)(B) ....................12-35§ 510(b)(1) .............12-34, 12-35§ 510(b)(2) ........................12-34§ 511 ................................12-34

Uniform Consumer Leases Act

generally ...........................27-21§ 102(3) ............................27-35

§ 105 ................................27-35

Uniform Fraudulent Conveyance Act

generally ................... App. 6K-2,...............App. 6K-3, 13-21

§ 4 ....................................20-91

§ 4–7 .......................... App. 6K-1§ 4(b) ......................... App. 6K-1§ 7 ....................................20-91

Uniform Fraudulent Transfer Act

generally ................... App. 6K-2,...............App. 6K-3, 20-91

§ 4(b) ................................13-21§ 4(b)(2) ............................13-21

Uniform Products Liability Act (UPLA)

generally ...........................29-13

Uniform Recognition of Acknowledgments Act

generally .............................10-8



RESTATEMENTS

Restatement (Third) of Agency

§ 14B ................................................................................19-2, 19-13

Restatement (Second) of Contracts

§ 195 ........................................................................................... 6-28§ 250–57 .................................................................................... 21-22§ 356 ......................................................................................... 6-121

Restatement (Second) of Torts

§ 352 ........................................................................................... 29-6§ 388 ..................................................................................29-3, 29-4§ 388–90 ...................................................................................... 29-3§ 389 ........................................................................................... 29-3§ 390 ........................................................................................... 29-3§ 402A ................................................................................29-7, 29-9§ 402A(1) ..................................................................................... 29-7§ 402A(1)(a) ............................................................................... 29-10§ 407 ............................................................... 29-3, 29-4, 29-5, 29-6§ 408 ........................................................................................... 29-5§ 409 ........................................................................................... 29-3

Restatement (Second) of Trusts

§ 1 .......................................................................................App. 6L-1§ 2 .......................................................................................App. 6L-1

Restatement (Third) of Surety and Guaranty

§ 1 ............................................................................................. 20-90§ 34 ........................................................................................... 20-89§ 37–49 ...................................................................................... 20-89

Restatement (Third) of the Foreign Relations Lawof the United States

§ 402 ........................................................................................... 7-60


T–124

Restatement (Third) of Torts: Products Liability

generally .................................................................................... 29-10

Restatement (Third) of Trusts

§ 2 ............................................................................................... 19-2§ 5 ....................................................................................19-2, 19-13§ 77 ........................................................................................... 19-13§ 106 ..............................................................................19-18, 19-19



ADMINISTRATIVE AND EXECUTIVEMATERIALS

Code of Federal Regulations

TITLE 7

§ 230.501 et seq. ............. 14-39

TITLE 12

§ 5.34 .............................. 23-30§ 5.34(f) ........................... 23-30§ 5.35 .............................. 23-29§ 5.39 .............................. 23-31§ 5.39(i)(1) ....................... 23-31§ 5.39(i)(2) ....................... 23-31§ 7.3400 ..... 1-72, 23-11, 23-12§ 7.5001(c) ......................... 23-8§ 7.7376 ............................ 23-9§ 23.3(a) .......................... 23-18§ 23.3(b)(1) ...................... 23-19§ 23.3(b)(2) ...................... 23-19§ 23.3(b)(3) ...................... 23-19§ 23.4(b) .......................... 23-21§ 23.4(c) ........................... 23-21§ 23.4(d) .......................... 23-22§ 23.5 .............................. 23-22§ 23.6 .............................. 23-22§ 23.10 ............................ 23-23§ 23.11 ............................ 23-23§ 23.20 ............................ 23-23§ 23.21(a) ........................ 23-23§ 23.21(b) ........................ 23-24§ 23.21(c) ......................... 23-24§ 208 ............................... 23-59§ 208.71 et seq. ............... 23-63§ 213 ............................... 27-11§ 213.2 ............................ 27-10§ 213.2(e) ............. App. 27A-16,

..................... App. 27A-23§ 213.2(e)(1) ........... App. 27A-2§ 213.2(h) .............. App. 27A-2,

..................... App. 27A-24§ 213.2(m) ............ App. 27A-17

§ 213.2(o) ............. App. 27A-23§ 213.2(p) ............. App. 27A-15§ 213.3–213.4 .................. 27-10§ 213.3(a) ........................ 27-34§ 213.3(a)(2) ................... 27-10,

.................... App. 27A-18,

.................... App. 27A-19,

..................... App. 27A-23§ 213.3(a)(3) ......... App. 27A-19§ 213.3(b) ............ App. 27A-18,

..................... App. 27A-23§ 213.3(c) .............. App. 27A-16§ 213.4 .................. App. 27A-3,

...................... App. 27A-7,

.................... App. 27A-20,

..................... App. 27A-24§ 213.4(1) ............ App. 27A-21,

..................... App. 27A-26§ 213.4(a) ............... App. 27A-3§ 213.4(a)–(f) ................... 27-11§ 213.4(b) ............ App. 27A-19,

..................... App. 27A-22§ 213.4(b)–(e) ........ App. 27A-26§ 213.4(b)–(f) .......... App. 27A-3§ 213.4(c) ............. App. 27A-20,

..................... App. 27A-22§ 213.4(d) ....................... 27-13,

.................... App. 27A-19,

.................... App. 27A-20,

..................... App. 27A-21§ 213.4(e) ............. App. 27A-16,

..................... App. 27A-20§ 213.4(f) .............27-11, 27-13,

.................... App. 27A-15,

.................... App. 27A-20,

..................... App. 27A-22§ 213.4(f)(7) ......... App. 27A-20,

..................... App. 27A-23


T–126

§ 213.4(f)(8) .......... App. 27A-20§ 213.4(f)(9) .......... App. 27A-20§ 213.4(g) ......................... 27-11§ 213.4(g)(1) ........ App. 27A-17,

.................... App. 27A-20,

.................... App. 27A-21,

..................... App. 27A-23§ 213.4(g)(2) ........... App. 27A-3§ 213.4(h) ........................ 27-11§ 213.4(h)(3) ........... App. 27A-3§ 213.4(i) ............. App. 27A-21,

..................... App. 27A-22§ 213.4(i)(1) ............ App. 27A-3§ 213.4(j) ................ App. 27A-3§ 213.4(k) ............. App. 27A-17§ 213.4(l) .............. App. 27A-17§ 213.4(m) ........... App. 27A-18,

.................... App. 27A-21,

..................... App. 27A-22§ 213.4(m)(1) ......... App. 27A-3,

..................... App. 27A-22§ 213.4(n) ............. App. 27A-22§ 213.4(o) ............ App. 27A-20,

..................... App. 27A-22§ 213.4(q) ............ App. 27A-20,

.................... App. 27A-21,

..................... App. 27A-23§ 213.4(s) ................ App. 27A-7§ 213.5 ......27-10, App. 27A-23§ 213.7 ........27-10, App. 27A-8§ 213.7(a) ............ App. 27A-15,

..................... App. 27A-24§ 213.7(c) .............. App. 27A-24§ 213.7(d)(1) ......... App. 27A-24§ 213.7(d)(2)(i)–(v) ....................

..................... App. 27A-24§ 213.7(f)(1)(i) ....... App. 27A-25§ 213.7(f)(1)(ii) ...... App. 27A-25§ 225.2 ............................ 23-45§ 225.4(a) ........................ 23-36§ 225.4(a)(6) .................... 23-35§ 225.4(a)(6)(ii) ................ 23-36§ 225.4(b)(1) .................... 23-36§ 225.4(b)(2) .................... 23-36§ 225.22 .......................... 23-45

§ 225.23 .......................... 23-45§ 225.24 .......................... 23-44§ 225.25 .......................... 23-45§ 225.25(b)(5)(i)(D) .......... 23-43§ 225.25(b)(5)(ii) .............. 23-38§ 225.25(b)(5)(ii)(D) ......... 23-42§ 225.25(b)(5)(vi) ............. 23-38§ 225.26 .......................... 23-45§ 225.27 .......................... 23-45§ 225.28(b)(3) .................. 23-42§ 225.71 ................. App. 27A-1§ 225.85(a) ...................... 23-46§ 225.86(a) ...................... 23-44§ 225.87(a) ...................... 23-46§ 226 ................................. 27-6§ 226.2(a) ............... App. 27A-2§ 226.2(a)(16) ....... App. 27A-16§ 362.4(b)(5) .................... 23-62§ 362.4(b)(6) .................... 23-61§ 362.4(b)(6)(i) ................. 23-61§ 362.4(b)(6)(ii)(A) ........... 23-61§ 362.4(b)(6)(ii)(B) ............ 23-61§ 362.4(b)(6)(ii)(C) ........... 23-62§ 362.4(c) ......................... 23-62§ 362.4(d)(2) .................... 23-62§ 362.8(a) ........................ 23-62§ 362.11 .......................... 23-64§ 362.16 et seq. ............... 23-63§ 379-b ............................ 23-63§ 545.7-10a ..................... 23-49§ 545.53 .......................... 23-51§ 545.53(c)(2) .................. 23-52§ 545.78 .......................... 23-52§ 559.3 .................23-54, 23-55§ 559.4 ............................ 23-55§ 559.11 .......................... 23-55§ 584.2-1 ......................... 23-55pt. 23 ....................23-15, 23-18pt. 204 ............................. 23-28pt. 207 .................... App. 6A-27pt. 213 ......... 27-5, 27-6, 27-11,

.................... App. 27A-14,

..................... App. 27A-15pt. 213–213.4(d) .............. 27-13pt. 213–213.4(f) ............... 27-13



pt. 217 ............................. 23-28pt. 1013 ............................. 27-5

TITLE 14

§ 1.1 ................................ 7-106§ 39.1 ................................ 7-98§ 43 ................................... 7-98§ 47.2 ................................ 7-47§ 47.3 ....................... App. 7E-1§ 47.5(a) ............................ 7-43§ 47.5(b) ............................ 9-20§ 47.5(d) ............................ 9-20§ 47.7(a) ............................ 7-46§ 47.7(c)(1) ........................ 7-49§ 47.7(c)(2)(i) ..................... 7-49§ 47.7(c)(2)(ii) .................... 7-49§ 47.7(c)(2)(iii) ................... 7-49§ 47.7(c)(3) ...............7-50, 9-19§ 47.8 ................................ 9-21§ 47.8(a) ............................ 7-51§ 47.8(b) ............................ 7-52§ 47.8(c) ............................. 7-52§ 47.8(d) ............................ 7-52§ 47.9 ................................ 7-52§ 47.9(c) ............................. 7-52§ 47.9(e) ............................. 7-52§ 47.9(f) ............................. 7-52§ 47.11 ........... 7-54, App. 7G-2§ 47.11(b) .......................... 7-55§ 47.11(c) ........................... 7-55§ 47.11(d) .......................... 7-55§ 47.13(a) .......................... 7-62§ 47.13(d)(2) ...................... 7-62§ 47.13(d)(3)(i) ................... 7-62§ 47.13(e) ........................... 7-47§ 47.13(g) ........................... 7-62§ 47.15(i) .................. App. 7E-1§ 47.31(a)(1) ...................... 7-43§ 47.31(b) .......................... 7-43§ 47.33 .............................. 7-53§ 47.35 .....................7-53, 7-54§ 47.35(a) .......................... 7-54§ 47.35(b) .......................... 7-54§ 47.37 .............................. 7-54§ 47.37(a)(3)(ii) .................. 7-54

§ 47.37(b) .......................... 7-54§ 47.39(a) .......................... 7-58§ 47.39(b) .......................... 7-58§ 47.40 ..................... App. 7E-1§ 47.40(a)(1) ...................... 7-44§ 47.40(a)(2) ...................... 7-44§ 47.40(b) .......................... 7-44§ 47.40(c) ........................... 7-44§ 47.41 ..................... App. 7E-1§ 47.41(a)(5) ...................... 7-52§ 47.41(b) .......................... 7-53§ 47.41(b)(1) ...................... 7-44§ 47.47 .............................. 7-35§ 49.13(a) .......................... 7-62§ 49.17(a)(1) ...................... 7-60§ 49.17(a)(2) ...................... 7-64§ 49.17(c) ..................7-10, 7-56§ 49.19 .............................. 7-13§ 49.21 .............................. 7-62§ 49.31 .............................. 9-23§ 49.31(a) .......................... 7-59§ 49.33(b) .......................... 7-62§ 49.41(a) .......................... 7-62§ 49.43 .............................. 7-62§ 49.53(a) .......................... 7-61§ 49.53(b) .......................... 7-61§ 91.23 et seq. ................. 7-106§ 91.23(a)(1) .................... 7-106§ 91.23(a)(2) .................... 7-107§ 91.23(a)(3) .................... 7-107§ 91.23(c) ......................... 7-107§ 91.203(a)(2) .................... 7-43§ 129.14 .......................... 7-101pt. 49 ................................. 9-22pt. 91 ................................. 7-94pt. 135 ............................... 7-94

TITLE 16

§ 802.1 .............................. 6-48§ 802.1(a) .......................... 6-48§ 802.1(d) .......................... 6-48§ 802.5 .............................. 6-48§ 802.8 .............................. 6-48§ 802.63(a) ........................ 6-48


T–128

TITLE 17

§ 229.303 ........................ 14-22§ 229.1100 et seq. ........... 14-42§ 230.144A ....................... 13-4,

.....................13-25, 24-20§ 230.144A(d)(4) .............. 13-44§ 230.501 et seq. ............. 13-25§ 230.501–508 ................. 24-19§ 250.7 ............................ 11-11§ 269.1 ............................ 24-26§ 270.18f-2 ...................... 14-37pt. 230 ............................. 24-19

TITLE 18

§ 292.601 ........................ 11-15§ 292.602 ........................ 11-15pt. 33 ............................... 11-14

TITLE 19

pt. 4 ..................................... 9-7pts. 4.80–4.93 ...................... 9-7

TITLE 22

§ 123.5 .............................. 9-67§ 123.17 ............................ 9-67pts. 120–30 ........................ 9-67

TITLE 26

pt. 1 ................................... 18-9pt. 602 ............................... 18-9

TITLE 29

§ 2510.3-101 ..................... 26-4§ 2510.3-101(b)(1) ........... 26-12§ 2510.3-101(f)(2) .............. 26-5

TITLE 31

§ 357 ............................... 6-156§ 357.2 ............................ 6-156§ 357.11 .......................... 6-156§ 357.11(c) ....................... 6-156§ 357.12 .......................... 6-156pt. 50 ................................. 9-45

TITLE 40

§ 19.4 ..................22-24, 22-27,.....................22-42, 22-43

§ 52.21 ............................ 22-34§ 52.21(b)(2)(i) ................. 22-34§ 52.21(b)(2)(ii) ................ 22-35§ 52.21(b)(2)(iii)(a) ........... 22-38§ 52.21(b)(3) .................... 22-35§ 52.21(b)(4) .................... 22-34§ 52.21(b)(23)(i) ............... 22-35§ 52.21(i) ......................... 22-34§ 52.24(f)(4)(i)(a) .............. 22-36§ 63.60 ............................ 22-38§ 70.2 .............................. 22-39§ 70.3(a) .......................... 22-39§ 70.5 .............................. 22-40§ 70.5(a)(1) ...................... 22-39§ 70.6(a)(2) ...................... 22-40§ 70.6(f) ........................... 22-40§ 70.7(e) ........................... 22-39§ 122.2 ............................ 22-26§ 122.41(m) ..................... 22-29§ 122.41(m)(3) ................. 22-29§ 122.41(n) ...................... 22-28§ 122.41(n)(3) .................. 22-28§ 257.2 ............................ 22-20§ 260.10 .......................... 22-20§ 261.2 ............................ 22-20§ 261.3 .................22-20, 22-21§ 261.21 .......................... 22-20§ 261.22 .......................... 22-20§ 261.23 .......................... 22-20§ 261.24 .......................... 22-20§ 262.11 .......................... 22-20§ 280.50 .......................... 22-22§ 280.62 .......................... 22-22§ 300.1100 ...................... 22-12§ 300.1105 ...................... 22-12§ 312 ............................... 22-79§ 312.1 ............................ 22-78§ 312.10(b) ...................... 22-78§ 312.20(b)(1) .................. 22-78§ 312.20(b)(2) .................. 22-78§ 312.20(b)(3) .................. 22-78



§ 312.20(b)(4) .................. 22-78§ 312.20(g) ....................... 22-78§ 312.22(a)(1) .................. 22-79§ 312.22(a)(2) .................. 22-79§ 312.22(a)(3) .................. 22-79§ 312.22(a)(4) .................. 22-79§ 372.22–.23 .................... 22-70§ 403 ............................... 22-26§ 403.5 ............................ 22-26§ 403.8 ............................ 22-26§ 403.8(a) ........................ 22-27§ 403.9(a) ........................ 22-27§ 761.20(c) ......................... 9-69§ 761.97 ............................ 9-69pt. 50 ............................... 22-33pt. 51 ....................22-37, 22-48pt. 52 ....................22-37, 22-48pt. 60 ........ 22-38, 22-40, 22-70pt. 61 ....................22-38, 22-41pt. 63 ....................22-38, 22-41pt. 70 ....................22-38, 22-48pt. 71 ............................... 22-48pt. 81 ............................... 22-35pt. 86 ............................... 22-50pt. 87 ............................... 22-50pt. 90 ............................... 22-50pt. 94 ............................... 22-50pt. 98 ............................... 22-50pt. 261 ............................. 22-20pt. 262 ............................. 22-21pt. 263 ............................. 22-21pts. 264–68 ...................... 22-21pt. 280 ............................. 22-22pt. 300 ............................... 22-7pt. 302 ............................... 22-6pt. 312 ...... 22-78, 22-79, 22-80pt. 761 ............................... 9-69pt. 1033 ........................... 22-50pt. 1039 ........................... 22-50pt. 1042 ........................... 22-50pt. 1045 ........................... 22-50pt. 1048 ........................... 22-50pt. 1051 ........................... 22-50

pt. 1054 ........................... 22-50pt. 1065 ........................... 22-50

TITLE 43

pt. 3160 ........................... 22-70

TITLE 46

§ 67.3 ................................ 9-25§ 67.17(a) ............................ 9-9§ 67.19 ................................ 9-8§ 67.19(b)(1) ........................ 9-9§ 67.19(d) .......................... 9-11§ 67.21 ................................ 9-9§ 67.23(a) ............................ 9-4§ 67.31 ................................ 9-9§ 67.31(a) .......................... 9-13§ 67.31(d) .......................... 9-12§ 67.36 .............................. 9-10§ 67.50–.91 .......................... 9-9§ 67.95 ................................ 9-9§ 67.167 ............................ 9-10§ 67.200 ...................9-23, 9-58§ 67.233 ............................ 9-22§ 67.235(c) ......................... 9-27§ 67.313 ............................ 9-13§ 68.55 .............................. 9-16§ 68.70(a)(7) ...................... 9-18§ 221.3(c) ........................... 9-12§ 355.3 .............................. 9-12§ 356.11 ............................ 9-41pt. 1 ................................... 9-32pts. 1–199 ............................ 9-7pt. 8 ................................... 9-32pt. 31 ................................. 9-32pt. 67 ..........................9-6, 9-18pts. 67–69 .....................9-6, 9-7pt. 68 ................................. 9-18pt. 71 ................................. 9-32pt. 91 ................................. 9-32pt. 107 ............................... 9-32pt. 153 ............................... 9-32pt. 154 ............................... 9-32pt. 221 ................................. 9-7


T–130

pt. 298 ................................. 9-8pt. 390 ................................. 9-7

TITLE 49

§ 172.101 ...............App. 20G-3§ 201–63 ............................ 8-51§ 1177 ............................... 8-29§ 1177.1(a) ........................ 8-30§ 1177.1(b) ........................ 8-30§ 1177.3 ............................ 8-29§ 1177.3(a) ........................ 8-29

§ 1177.3(d) ........................ 8-30pt. 105 ............................... 8-12pt. 174 ............................... 8-12pt. 179 ......................8-12, 8-51pt. 229 ......................8-12, 8-50pts. 1200–19 ........................ 8-4

TITLE 50

§ 5018(b) ........................... 9-45pt. 222 ............................. 22-55

Treasury Regulations

§ 1.48-1(g)(1) ................... 3-147§ 1.48-1(g)(2)(i) ................ 3-147§ 1.48-1(g)(2)(iii) .............. 16-13§ 1.48-9(d)(1) ................... 3-161§ 1.48-9(d)(3) ................... 3-162§ 1.61-8(b) ....................... 3-182§ 1.61-8(c) ......................... 3-86§ 1.103-1(b) ..........18-10, 18-11§ 1.141-3(c) ..................... 18-33§ 1.141-3(e) ..................... 18-33§ 1.141-3(f) ...................... 18-33§ 1.141-3(h) ..................... 18-33§ 1.148-1–1.148-1-10 ...... 18-37§ 1.162-11(a) ................... 3-178§ 1.163-7 ......................... 3-158§ 1.163-7(a) ..................... 3-158§ 1.163-7(b)(2) ................. 3-158§ 1.167(a)-3(a) ................. 3-157§ 1.167(a)-4 ....................... 3-87§ 1.167(a)-11(c)(2)(iv)(c) ... 3-133§ 1.167(a)-11(c)(2)(iv)(d)(2)

............................... 3-145§ 1.167(a)-11(e)(1)(i) .......... 7-73§ 1.167(b)-(0) ................... 3-157§ 1.168(d)-1(a) ................. 3-145§ 1.168(d)-1(b) ................. 3-144§ 1.168(d)-1(b)(5)(ii) ........ 3-124,

......... 3-131, 3-133, 3-146§ 1.168(d)-1(b)(5)(vi) ........ 3-146

§ 1.168(f)(8)-12 .................. 3-72§ 1.168(i)-2 ...................... 16-17§ 1.168(i)-2(c) .......16-14, 16-33§ 1.168(i)-4(d) .................. 3-148§ 1.168(i)-6 ...................... 3-150§ 1.168(j)-1T .................. 3-149,

.....................16-15, 16-16§ 1.168(k) ........................ 3-151§ 1.168(k)-1(b)(3)(iii) ....... 3-119,

................................ 3-151§ 1.168-1(b)(5)(i) .............. 3-144§ 1.168-1(d)(1)(b)(5)(ii) ..... 3-129§ 1.168-2(f)(4) .................. 3-145§ 1.168-2(g)(5)(i) ................ 8-40§ 1.168-2(g)(5)(iii)(B) .......... 8-41§ 1.183-2(b)(9) ................. 3-112§ 1.263(a)-1(a) ................. 3-157§ 1.263(a)-2(a) ................. 3-157§ 1.263(a)-4(b)(1)(v) ......... 3-157§ 1.263(a)-5(a) ................. 3-158§ 1.263(e)-1(b)(3) ............. 16-32§ 1.263-4(d)(6)(i)(A) ......... 3-157§ 1.269-2 ......................... 3-117§ 1.280F-5T ....................... 3-75§ 1.367(a)-4T(b)(1) ........... 16-82§ 1.367(a)-4T(c)(1) ........... 16-83§ 1.367(a)-4T(c)(3)(B) ....... 16-83§ 1.367-5T(f)(2) ............... 16-83§ 1.446-5 ......................... 3-158



§ 1.467-1(b) ..........3-173, 3-184§ 1.467-1(c) ..................... 3-169§ 1.467-1(c)(2)(i)(A) ......... 3-171§ 1.467-1(c)(2)(i)(B) .......... 3-171§ 1.467-1(c)(2)(ii) ............. 3-178§ 1.467-1(c)(2)(ii)(A) ........ 3-170§ 1.467-1(c)(2)(ii)(A)(2) .... 3-170,

................................. 3-181§ 1.467-1(c)(2)(ii)(B) ........ 3-170,

................................ 3-182§ 1.467-1(c)(2)(iii)(B) ........ 3-172§ 1.467-1(c)(2)(iii)(B)(3)–(9)

............................... 3-175§ 1.467-1(c)(2)(iii)(B)(9) ..... 3-96§ 1.467-1(c)(3) ................. 3-172§ 1.467-1(c)(3)(iii) ............ 3-177§ 1.467-1(c)(3)(iii)(C) ....... 3-178§ 1.467-1(d) ..................... 3-173§ 1.467-1(d)(2) ......3-173, 3-182§ 1.467-1(d)(2)(ii) ............. 3-180§ 1.467-1(d)(2)(iii) ............ 3-183§ 1.467-1(e)(1) ................. 3-184§ 1.467-1(e)(2) ................. 3-184§ 1.467-1(e)(2)(ii) ............. 3-184§ 1.467-1(e)(3) ......3-155, 3-184§ 1.467-1(f) ...................... 3-186§ 1.467-1(f)(6) .................. 3-186§ 1.467-1(f)(6)(i) ................. 3-96§ 1.467-1(f)(6)(ii) .............. 3-187§ 1.467-1(f)(6)(iii) ............ 3-187§ 1.467-1(f)(7) .................. 3-187§ 1.467-1(h)(1) ................. 3-181§ 1.467-1(h)(2) ................. 3-178§ 1.467-1(h)(3) ......3-169, 3-178§ 1.467-1(h)(3)(v) ............. 3-172§ 1.467-1(h)(4) ................. 3-179§ 1.467-1(h)(5) ................. 3-181§ 1.467-1(h)(6) ......3-168, 3-176§ 1.467-1(h)(7) ......3-178, 3-186§ 1.467-1(h)(15) ....3-178, 3-179§ 1.467-1(j)(1) .................. 3-177§ 1.467-1(j)(2)(i)(A) .......... 3-181§ 1.467-1(j)(4) .................. 3-177§ 1.467-1(j)(5) .................. 3-170§ 1.467-2 ......................... 3-180

§ 1.467-2(a) ..................... 3-180§ 1.467-2(b)(1)(ii) ............. 3-184§ 1.467-2(b)(3) ................. 3-168§ 1.467-2(c) ..................... 3-181§ 1.467-2(d) ..................... 3-181§ 1.467-2(e) ..................... 3-181§ 1.467-3 ..............3-174, 3-180§ 1.467-3(b)(1)(ii) ............ 3-174,

................................ 3-188§ 1.467-3(b)(1)(iii) ............ 3-168§ 1.467-3(c) ..................... 3-174§ 1.467-3(c)(3)(ii)(A) ........ 3-172§ 1.467-3(c)(4) .................. 3-81,

.....................3-175, 16-44§ 1.467-3(c)(4)(iii)

....................3-172, 3-176§ 1.467-3(c)(4)(iii)(A) ........ 3-96,

.....................3-178, 3-179§ 1.467-3(c)(4)(iii)(C) ....... 3-176§ 1.467-3(c)(4)(iii)(D) ....... 3-176§ 1.467-3(c)(4)(iii)(E) ........ 3-185§ 1.467-3(d) ..................... 3-188§ 1.467-3(e) ..................... 3-177§ 1.467-4 ... 3-180, 3-182, 16-42§ 1.467-4(a)(1) ................. 3-155§ 1.467-4(b) ..................... 3-182§ 1.467-6 ..............3-172, 3-179§ 1.467-7 ......................... 3-187§ 1.467-7(g)(1) ................. 3-186§ 1.467-7(g)(2) ................. 3-186§ 1.671-2(c) ..................... 3-127§ 1.671-3(a)(1) ................. 3-127§ 1.671-4(a) ..................... 3-126§ 1.671-4(b)(2) ................. 3-126§ 1.671-4(b)(2)(i)(B) .......... 3-126§ 1.761-1(a) ..................... 3-134§ 1.761-2(a)(1) ................. 3-137§ 1.761-2(b)(2)(i) .............. 3-137§ 1.761-2(b)(2)(ii) ............. 3-137§ 1.861-8 ................3-199, 8-42§ 1.861-8T(c)(2) ............... 16-36§ 1.861-9(i)(1) .................. 16-37§ 1.861-9(i)(2) .......16-37, 16-38§ 1.861-9T(a) ................... 16-41§ 1.861-9T(b) ................... 16-43


T–132

§ 1.861-9T(g)(1)(iii) ......... 16-39§ 1.861-9T(g)(2)(i) ........... 16-36§ 1.861-9T(g)(3) ............... 16-36§ 1.861-9T(h) .................. 16-39§ 1.861-9T(j) ................... 16-40§ 1.861-10T ...........3-200, 6-38,

........... 8-42, 16-31, 16-42§ 1.861-10T(b) ................. 3-133§ 1.861-10T(b)(2)(i) ......... 16-44§ 1.861-10T(b)(2)(ii) ........ 16-44§ 1.861-10T(b)(2)(iii) ...... 3-200,

................................ 16-45§ 1.861-10T(b)(2)(iv) ........ 3-31,

.....................3-200, 16-48§ 1.861-10T(b)(2)(v) ......... 16-48§ 1.861-10T(b)(4)(ii) ........ 16-45§ 1.861-10T(b)(4)(iii) ....... 16-45§ 1.861-10T(b)(6) ............ 16-45§ 1.861-10T(b)(7)(i) ......... 16-45§ 1.861-10T(b)(7)(iii) ....... 16-46§ 1.861-10T(b)(8)(i) ......... 16-45§ 1.861-10T(b)(8)(v) ......... 16-46§ 1.861-10T(b)(9) ............ 16-48§ 1.861-11T(d)(1)–(6) ...... 16-35§ 1.861-11T(d)(6)(ii) ........ 16-36§ 1.861-12T(c)(3)(ii) ........ 16-40§ 1.861-12T(c)(3)(iii) ....... 16-40§ 1.861-18(f)(2) ................ 16-59§ 1.863-8(b)(1) ................. 16-34§ 1.863-8(b)(2)(ii) ............. 16-34§ 1.863-8(b)(2)(iii) ............ 16-34§ 1.863-8(c) ..................... 16-34§ 1.863-8(d)(1)(B) ............. 16-33§ 1.865-1 ......................... 16-31§ 1.865-1(e) ..................... 16-31§ 1.904-4(c)(1) ................. 16-53§ 1.904-4(e)(2) ................. 16-59§ 1.954-1(e)(1) ................. 16-54§ 1.954-1(f) ...................... 16-55§ 1.954-2(b)(5) ................. 16-54§ 1.954-2(c)(1)(iv) ........... 16-55,

......... 16-56, 16-57, 16-77§ 1.954-2(c)(2)(ii) ...16-76, 16-78§ 1.954-2(c)(2)(iii) ............ 16-61

§ 1.954-2(c)(2)(iv) ........... 16-61,................................ 16-81

§ 1.954-2(c)(2)(v) ...16-58, 16-78§ 1.954-2(c)(2)(vi) ............ 16-81§ 1.954-2(c)(2)(vii) ........... 16-58§ 1.954-2(c)(3) ................. 16-56§ 1.956-2(b)(1)(vi) ............ 16-78§ 1.957-1(b) ..................... 16-49§ 1.964-1(a) ..................... 16-51§ 1.964-1(c)(1)(iii)(D) ....... 16-51§ 1.988-1(b) ..................... 3-202§ 1.988-2(b) ..................... 3-203§ 1.988-2(b)(6) ................. 3-203§ 1.988-2(c) ..................... 3-203§ 1.988-3 ......................... 3-203§ 1.988-4 ......................... 3-203§ 1.988-5 ......................... 3-205§ 1.988-5(d) ..................... 3-205§ 1.1001-2(a)(2) ................. 3-13§ 1.1002-1(c) ................... 3-192§ 1.1031-(1)(c)(4)(ii)(B) ..... 3-196§ 1.1031(a)-1(b) ............... 3-194§ 1.1031(a)-2 ................... 3-194§ 1.1031(a)-2(a) ............... 3-194§ 1.1031(a)-2(b)(2) ........... 3-194§ 1.1031(a)-2(b)(3) ........... 3-194§ 1.1273-1(c)(1)(iii) ......... 3-173,

................................ 3-183§ 1.1273-1(d)(3) ............... 3-158§ 1.1273-2 ....................... 3-158§ 1.1275-2(h) ................... 3-179§ 1.1275-4 ....................... 3-179§ 1.1275-4(a)(5) ............... 3-179§ 1.1275-5(b) ................... 3-185§ 1.1275-5(e) ................... 3-185§ 1.6011-4 ....................... 3-211§ 1.6011-4(a) ................... 3-208§ 1.6011-4(b)(1) ............... 3-208§ 1.6011-4(b)(2) ............... 3-209§ 1.6011-4(b)(3) .............. 3-209,

..................... App. 20A-30§ 1.6011-4(b)(4)(i) ............ 3-210§ 1.6011-4(b)(4)(ii) ........... 3-210§ 1.6011-4(b)(4)(iii) .......... 3-210



§ 1.6011-4(b)(5)(i) ............ 3-210§ 1.6011-4(b)(5)(ii) ........... 3-210§ 1.6011-4(b)(5)(iii)(A) ..... 3-210§ 1.6011-4(b)(5)(iii)(B) ..... 3-210§ 1.6011-4(b)(8)(i) ............ 3-211§ 1.6011-4(b)(8)(iii) .......... 3-211§ 1.6011-4(c)(3) ......3-208, 16-9§ 1.6011-4(c)(4) ............... 3-209§ 1.6011-4(d) ................... 3-208§ 1.6011-4(e)(1) ............... 3-208§ 1.6011-4(e)(2)(i) ............ 3-209§ 1.6011-4T ..................... 3-211§ 1.6011-4T(b)(5) ............ 3-106§ 1.6011-4T(c)(4) ............... 16-9§ 1.7701(l)-2 .........3-189, 3-191§ 1.7701(l)-2(m) ............... 3-189§ 1.7872-4(e) ................... 16-43§ 1.7872-4(f) .................... 16-43§ 301.6111-3(b)(2) .......... 3-213,

................................ 3-214§ 301.6111-3(b)(3) ........... 3-213§ 301-6111-3(b)(4) ........... 3-213

§ 301.6111-3(d) ............... 3-214§ 301.6111-3(e) ............... 3-214§ 301.6112-1 ........3-215, 3-216§ 301.6323(c)-1 ........ App. 6J-3,

.......................... App. 6J-4§ 301.6323(c)-1(d) ..... App. 6J-4§ 301.6323(h)-1(1) ..... App. 6J-3§ 301.6707A-1(e)(3) ......... 3-217§ 301.6707A-1T(a) .......... 3-216§ 301.6707A-1T(e) .......... 3-216§ 301.6707A-1T(e)(3) ...... 3-217§ 301.7701-1 et seq. ....... 3-124,

................................ 3-129§ 301.7701-2 ........3-125, 3-131§ 301.7701-2 et seq. ........ 3-129§ 301.7701-2(a) ............... 3-130§ 301.7701-3 ........3-125, 3-131§ 301.7701-3(b)(1) ........... 3-130§ 301.7701-3(b)(2)(i) ........ 3-130§ 301.7701-3(b)(2)(i)(B) .... 3-130§ 301.7701-4 ................... 3-128

Revenue Procedures

71-25 ............................... 3-14172-18 ............................... 16-3575-21 ............... 1-7, 3-13, 3-17,

.............. 3-18, 3-20, 3-65,

... 3-86, 3-87, 3-88, 3-100,

........ 3-112, 3-113, 3-119,

........... 3-167, 3-180, 13-5§ 4(1)(B) ..................... 3-167§ 4(4) ..................3-86, 3-88§ 4(4).03(D) ................. 3-86§ 5.01 ...............3-38, 3-167

75-28 .......................3-17, 3-18,............ 3-65, 3-180, 5-17,.....................16-15, 16-27

§ 4.021 ........................ 3-2676-30 ........... 3-17, 3-18, 3-100,

........... 3-101, 3-102, 5-17

79-48 ............. 3-17, 3-18, 3-62,.........................3-87, 3-88

81-50 ............................... 3-12882-26 ........ 18-12, 18-13, 18-1483-35 ............................... 3-14187-56 ...................3-144, 3-194,

.......................8-40, 16-3088-22 ............................... 3-14489-15 ............................. 20-10591-12 ............................... 16-302000-46 ........................... 3-1332001-28 .....................1-7, 3-18,

............ 3-19, 3-20, 3-167,

.......... 6-100, 16-5, 16-15,

......................20-9, 20-10,

.................... App. 20A-17,

..................... App. 20A-19


T–134

§ 4.01 .................3-21, 3-31§ 4.01(1) ...................... 3-32§ 4.01(2) ...................... 3-37§ 4.01(3) ............3-37, 3-38,

.......................3-41, 3-128§ 4.02 .......................... 3-46§ 4.03 ....... 3-35, 3-55, 3-64§ 4.04 ................3-76, 3-77,

.........................3-80, 3-88§ 4.05 .................3-77, 3-90§ 4.06 ........................ 3-113§ 4.06(1) ...................... 3-31§ 5.01 .......................... 3-38§ 5.02 .......................... 3-52§ 5.02(1) .................... 3-100

§ 5.02(2)(f) ................... 3-522001-29 ........... 1-7, 3-18, 3-19,

..... App. 6B-4, App. 6B-13§ 4.02(6) ...................... 3-41§ 4.09(2) ...................... 3-34

2002-22 ................3-133, 3-1362002-30 ............................. 3-192002-36 ................3-191, 3-1922002-48 ........................... 18-382003-37 ........................... 16-362006-3 ............................. 3-128

§ 4.01(3) .................... 3-1282006-42 ................16-36, 16-382011-26 ........................... 3-1512014-12 ........................... 3-111

Revenue Rulings

54-43 ............................... 14-7054-296 ............................. 18-1255-540 .....................3-16, 3-17,

......................3-18, 3-152,

........... 15-14, 16-6, 18-32§ 2.02(d) .................... 3-152

55-541 ....................3-16, 3-10255-542 ............................... 3-1657-47 ............................... 3-22657-187 ..................18-11, 18-1257-371 ......................3-16, 3-9958-234 ............................... 3-6159-41 ............................... 18-1260-122 ............................... 3-1660-179 ............................. 18-3160-248 ............................. 18-1162-8 ................................. 3-13963-20 ............................... 18-1268-181 ............................. 18-1068-232 ............................. 3-13969-171 ............................. 18-3169-450 ............................. 3-12769-509 ..................3-148, 16-13

72-134 ................... App. 18A-6,....................... App. 18A-7

72-408 ............................... 3-1672-543 ....................3-17, 15-1672-575 .................... App. 18A-773-27 ...................... App. 18A-673-145 ............................. 3-14873-278 ............................. 16-5473-367 ............................. 3-14774-104 ............................. 3-15775-43 ............................... 3-10576-78 ...................... App. 18A-776-256 ............................. 3-14676-428 ............................. 3-14677-122 ............................... 3-7977-125 ............................... 3-9077-164 ..................18-10, 18-1177-165 ............................. 18-1177-402 ............................. 3-12778-30 ................................. 3-9078-140 ............................. 18-3178-276 ............................. 18-1179-40 ............................... 3-146



79-98 ............................... 3-14679-203 ............................. 3-14679-264 ............................. 3-10079-300 ............................. 3-11079-432 ............................. 3-13980-58 ................................. 3-2981-98 ............................... 3-12782-61 ............................... 3-13683-109 ............................... 3-7584-10 ....................3-126, 3-12784-85 ............................... 3-14684-118 ............................. 16-4785-13 ........ 3-126, 3-127, 3-128

85-42 ............................... 16-1987-61 ............................... 3-12787-116 ............................. 18-3090-9 ................................. 16-1299-14 ............. 3-16, 3-18, 3-21,

........ 3-112, 3-115, 3-116,

............. 3-153, 16-4, 16-51999-14 ........................... 3-1522002-69 ............3-2, 3-16, 3-21,

............... 3-24, 3-54, 3-64,

............. 3-83, 3-97, 3-112,

......... 3-115, 3-116, 3-152,

... 3-209, 15-14, 16-4, 16-5

I.R.S. General Counsel Memoranda

34,866 (May 2, 1972) .................................................................. 3-1835,685 (Feb. 20, 1974) ................................................................ 3-1836,064 (Oct. 30, 1974) .......................................................3-18, 3-6536,330 (July 2, 1975) ................................................................... 3-1836,347 (July 28, 1975) ........................................................3-18, 3-4236,727 (May 13, 1976) .......................................................3-18, 3-8737,184 (June 30, 1977) ............................................. 3-18, 3-42, 3-4337,188 (June 30, 1977) ................................................................ 3-1837,228 (Aug. 23, 1977) .............................................................. 3-12738,370 (May 12, 1980) .............................................................. 3-14838,503 (Sept. 18, 1980) ............................................................. 18-1039,567 (Oct. 23, 1986) .............................................................. 14-69

I.R.S. Private Letter Rulings

77-45-023 (Aug. 9, 1977) .......................................................... 18-3178-02-003 (Sept. 28, 1977) .......................................................... 3-2978-30-135 (Apr. 27, 1978) ........................................................... 3-3378-32-116 (May 15, 1978) ........................................................ 3-10478-52-127 (Oct. 3, 1978) ....................................................3-43, 3-6579-11-030 (Dec. 13, 1978) ........................................................ 3-10479-11-126 (Dec. 18, 1978) ........................................................ 3-10479-13-094 (Dec. 28, 1978) ..................................... 3-79, 3-81, 3-10479-30-135 (Apr. 27, 1978) ........................................................... 3-3379-34-126 (May 25, 1979) .......................................................... 3-30


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79-47-053 (Aug. 24, 1978) .......................................................... 3-3380-02-111 (Oct. 22, 1979) ......................................................... 3-13480-16-118 (Jan. 28, 1980) ......................................................... 3-10480-24-066 (Mar. 20, 1980) ............................ 3-34, 3-96, 3-97, 3-10480-51-068 (Sept. 24, 1980) ........................................................ 18-2881-17-040 (Jan. 27, 1981) ......................................................... 3-13481-17-052 (Jan. 12, 1981) ......................................................... 3-14881-42-048 (July 21, 1981) ......................................................... 18-3181-52-063 (Sept. 30, 1981) ........................................................ 18-1082-35-056 (June 1, 1982) .......................................................... 18-3282-42-103 (July 22, 1982) ......................................................... 18-1082-43-114 (July 27, 1982) ......................................................... 18-1082-46-036 (Aug. 13, 1982) ........................................................ 18-1082-51-013 (Sept. 8, 1982) .......................................................... 18-1082-51-026 (Sept. 15, 1982) ........................................................ 18-1083-01-063 (Oct. 5, 1982) ........................................................... 3-14783-02-104 (Oct. 15, 1982) ......................................................... 18-1083-04-011 (Oct. 15, 1982) ......................................................... 18-1083-04-119 (Oct. 28, 1982) ......................................................... 18-1083-05-018 (Oct. 29, 1982) ......................................................... 18-1083-09-024 (Nov. 24, 1982) ........................................................ 16-1383-09-025 (Nov. 24, 1982) ........................................................ 16-1383-22-004 (Feb. 14, 1983) ......................................................... 18-1083-47-058 (Aug. 25, 1983) ........................................................ 18-3284-05-007 (Oct. 26, 1983) ......................................................... 18-1084-05-046 (Oct. 31, 1983) ......................................................... 18-3184-17-096 (Jan. 26, 1984) ......................................................... 18-1084-31-9019 (Apr. 30, 1984) ......................................................... 3-9684-40-033 (July 2, 1984) ........................................................... 3-18084-44-019 (July 26, 1984) ......................................................... 18-1084-44-038 (July 28, 1984) ......................................................... 18-1084-47-076 (Aug. 22, 1984) .............................................3-226, 3-22784-47-084 (Aug. 23, 1984) .............................................18-10, 18-1184-47-102 (Aug. 24, 1984) .............................................18-10, 18-1185-16-093 (Jan. 24, 1985) ......................................................... 18-1085-34-056 (May 24, 1985) ........................................................ 18-1085-41-025 (July 10, 1985) ......................................................... 18-1086-18-022 (Feb. 3, 1986) ........................................................... 18-1086-30-027 (Apr. 25, 1986) ......................................................... 18-1188-04-020 (Oct. 29, 1987) ......................................................... 16-1988-30-035 (July 29, 1988) ......................................................... 18-1088-43-058 (Oct. 28, 1988) ......................................................... 18-2289-26-004 (Mar. 15, 1989) .............................................16-14, 16-3389-36-011 (June 7, 1989) ...................................................3-74, 3-96



91-08-012 (Nov. 21, 1990) .......................................................... 3-7591-27-017 (Apr. 3, 1991) ............................................................. 3-7491-42-026 (Oct. 18, 1991) ......................................................... 3-13391-49-007 (Dec. 6, 1991) .......................................................... 18-1097-28-052 (Apr. 16, 1997) ......................................................... 3-226200003015 .................................................................................. 3-702001-25-080 .............................................................................. 3-128200537014 (Sept. 16, 2005) ...................................................... 18-11200648024 (Dec. 1, 2006) ........................................................... 18-9200807005 (2008) ..................................................................... 3-194200829008 (July 18, 2008) ........................................................ 18-12200936012 ................................................................................ 18-12201404007 (Sept. 19, 2013) ...............................................3-70, 3-74

I.R.S. Technical Advice Memoranda

79-29-004 (Mar. 27, 1979) .................................................3-35, 3-6680-19-120 (Dec. 20, 1979) .......................................................... 3-6880-44-010 (July 28, 1980) ......................................................... 3-14881-44-014 (July 29, 1981) ................................................3-12, 3-11183-32-005 (Feb. 25, 1983) ......................................................... 3-11284-17-004 (Dec. 13, 1983) .......................................................... 3-7284-18-007 (Oct. 11, 1983) ........................................................... 3-7185-07-002 .........................................................................3-46, 3-12886-43-002 (July 3, 1986) ................................................14-69, 14-7093-07-002 (Oct. 5, 1992) ........................................................... 15-1693-13-001 (Apr. 7, 1992) ....................................................3-35, 3-6693-17-001 (Jan. 12, 1993) ........................................................... 3-8594-14-004 (Dec. 17, 1993) .............................................3-138, 16-4797-48-005 (Nov. 28, 1997) ........................................................ 15-1798-02-002 (Jan. 9, 1998) ........................................................... 15-1798-11-004 (Mar. 13, 1998) ........................................................ 16-3098-22-007 (Feb. 10, 1998) ......................................................... 3-15698-22-008 (Feb. 10, 1998) ......................................................... 3-15698-25-003 (Jan. 30, 1998) ......................................................... 16-1898-30-001 (Mar. 3, 1998) ............................................................ 3-352002-03-001 (Jan. 18, 2002) ..................................................... 16-302006-03-028 (Jan. 20, 2006) ....................................................... 18-92007-04-019 (Jan. 26, 2007) ....................................................... 18-9201027045 (Mar. 15, 2010) ........................................................ 3-477804269520A (Apr. 26, 1978) ..................................................... 3-68


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Attorney General Opinions

30 Op. Att’y Gen. 252 (1914) ................................................... 18-1042 Op. Cal. Att’y Gen. No. 63-33 ................................................. 1-7Kan. Op. Att’y Gen. 85-167 ...................................................... 18-21

SEC No-Action Letters

AC Finance Co. (May 18, 1987) ............................................... 24-28Bank of Am. Canada (July 25, 1983) ........................................ 24-27B.C. Ziegler and Co. (Sept. 11, 1991) ....................................... 24-28Benjamin Lang, Inc. (Aug. 1, 1978) .......................................... 24-22Buffalo Savings Bank (Oct. 25, 1982) ........................................ 18-40Comdisco, Inc. (Sept. 17, 1982) ................................................ 24-30Cruise America, Inc. (May 2, 1990) ...................................24-5, 24-9Education Loan Mktg. Ass’n (Mar. 6, 1986) ............................. 24-27Financial Analytics Corp. (Aug. 15, 1973) ................................ 24-23Financial Trustco Capital Ltd. (Aug. 14, 1985) ......................... 24-27First Municipal Leasing Corp. (July 6, 1976) ............................ 18-39General Electric Co. (Jan. 23, 1987) .......................................... 24-29Go Vacations (May 22, 1991) ...................................................... 24-5Gulf & Western Indus., Inc. (May 30, 1975) ............................ 24-28Hiltenbrand and Assoc., Inc. (May 12, 1985) ............................. 18-7Imperial Bank and Merrill Lynch Pierce

Fenner & Smith (Dec. 15, 1982) .............................18-40, 24-28Itel Corp. (Oct. 1, 1981) ............................................................ 18-39Leasing Assocs. Ltd. (Oct. 15, 1980) ........................................... 24-7Mobil Corp. (Nov. 8, 1996 and Apr. 12, 1996) ......................... 24-29National Cooperative Services Corporation; Arkansas

Electric Cooperative Corporation (Nov. 25, 1988) ...24-29, 24-30N. Am. Fin. Corp. (Oct. 27, 1983) ............................................ 24-23OMNI Brokerage, Inc. (Jan. 14, 2009) ........................................ 24-7Public Service Resources Corp. (Nov. 22, 1988) ........................ 24-28The Woodside Group (Mar. 15, 1981) ....................................... 24-28Transtel S.A. (Nov. 1, 1999) ...................................................... 24-30United States Trust Co. (June 16, 1975) ................................... 24-25Walter E. Heller & Co. (Oct. 25, 1982) ....................................... 18-7World Airways, Inc. (Sept. 12, 1977) ........................................ 24-30



Federal Reserve Board Rulings

57 Fed. Res. Bull. 514 ............................................................... 23-3662 Fed. Res. Bull. 928 ....................................................23-37, 23-5870 Fed. Res. Bull. 659 ............................................................... 23-4776 Fed. Res. Bull. 462 (Security Pacific Corp.) .......................... 23-3876 Fed. Res. Bull. 960 (Dai-Ichi Kangyo Bank, Ltd.) ................. 23-3877 Fed. Res. Bull. 187 (Sanwa Bank, Ltd.) ................................ 23-3877 Fed. Res. Bull. 490 (Fuji Bank, Ltd.) ..................................... 23-38


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INTERNATIONAL MATERIAL

Foreign Law

CanadaCanadian Transportation Act (CTA)

§ 6 ........................................................................................ 8-32§ 87 ...................................................................................... 8-31§ 90(2) .................................................................................. 8-31§ 92 ...................................................................................... 8-31§ 104 ...........................................................................8-31, 8-33§ 104(1) ................................................................................ 8-31§ 105 .............................................8-31, 8-32, 8-33, 8-57, 13-39§ 105(1) ................................................................................ 8-31§ 105(2) ................................................................................ 8-31§ 105(3) ................................................................................ 8-31

GermanyGerman Civil Code

§ 567 .................................................................................. 17-15

International Conventions

Agreement between the United States of Americaand the Union of Soviet Socialist Republicson the Maritime Boundary signed June 1, 1990art. 3(1) ............................................................................... 22-30

Cape Town Regulations§ 1 ........................................................................................ 7-37§ 2.1.2 .................................................................................. 7-38§ 2.1.5 .................................................................................. 7-38§ 2.1.8 .................................................................................. 7-38§ 2.1.10 ................................................................................ 7-37§ 3.2 ..................................................................................... 7-37§ 4.1 ..................................................................................... 7-37§ 4.2 ..................................................................................... 7-38§ 4.3 ..................................................................................... 7-38§ 4.4 ..................................................................................... 7-38§ 5 ........................................................................................ 7-39§ 5.1 ..................................................................................... 7-39§ 6.2 ..................................................................................... 7-39



§ 7.1 ..................................................................................... 7-39§ 7.5 ..................................................................................... 7-39

Chicago Convention (Convention onInternational Civil Aviation)generally ....................................................................7-13, 7-109preamble ............................................................................... 7-14art. 1 ..................................................................................... 7-14art. 17 ................................................................................... 7-14art. 18 ................................................................................... 7-14art. 19 ................................................................................... 7-14art. 29 ................................................................................... 7-14

Convention on InternationalInterests in Mobile Equipment 2001generally ..................................................7-17, 8-3, 8-36, 13-39,

............................................................. 13-43, 19-17, 20-37art. 1 ..................................................................................... 7-14art. 1(c) ................................................................................. 7-29art. 1(g) ................................................................................. 7-20art. 1(o) ................................................................................. 8-36art. 1(y) ........................................................................7-26, 8-38art. 2 ..................................................................................... 7-41art. 2(1) ................................................................................. 8-36art. 2(2) ................................................................................. 8-36art. 2(2)(a)–(c) ..............................................................App. 7A-3art. 3 ..................................................................................... 8-37art. 3(1) ................................................................................. 7-23art. 3(2) ................................................................................. 7-23art. 4 ..................................................................................... 7-23art. 4(1) ................................................................................. 8-37art. 7 ............................................................................7-12, 8-37art. 7(a) ................................................................................. 7-25art. 7(b) ................................................................................. 7-25art. 7(c) ........................................................................7-25, 7-39art. 8(1)(a) ............................................................................. 7-31art. 8(1)(b) ............................................................................. 7-31art. 8(1)(c) ............................................................................. 7-31art. 8(2) ................................................................................. 7-31art. 12 ................................................................................... 7-31art. 13(1)(a) ........................................................................... 7-32art. 13(1)(b) ........................................................................... 7-32art. 13(1)(c) ........................................................................... 7-32art. 13(1)(d) ........................................................................... 7-32art. 14 ................................................................................... 7-32art. 16 ..........................................................................7-26, 8-38art. 17 ..........................................................................7-14, 7-37


T–142

art. 18 ................................................................................... 7-14art. 18(5) ............................................................................... 7-35art. 19 ................................................................................... 7-14art. 19(4) ............................................................................... 7-26art. 20 ................................................................................... 7-38art. 20(1) ............................................................................... 7-27art. 20(2) ............................................................................... 7-27art. 20(3) ............................................................................... 7-27art. 29 ................................................................................... 7-14art. 29(1) ......................................................................7-27, 8-38art. 29(2) ......................................................................7-27, 8-38art. 29(4)(b) ........................................................................... 7-28art. 30 ................................................................................... 8-38art. 31(1) ............................................................................... 7-29art. 32 ................................................................................... 7-29art. 32(2) ............................................................................... 7-29art. 33(1) ............................................................................... 7-29art. 35 ................................................................................... 7-29art. 36(1)(a) ........................................................................... 7-29art. 36(2) ............................................................................... 7-29art. 39(1)(a) ........................................................................... 7-28art. 39(2) ............................................................................... 7-28art. 40 ................................................................................... 7-27art. 42(1) ............................................................................... 7-30art. 42(2) ............................................................................... 7-30art. 43(1) ............................................................................... 7-30art. 43(2) ............................................................................... 7-30art. 49(1) ......................................................................7-17, 7-19art. 50(1) ............................................................................... 8-37art. 54(2) ............................................................................... 7-32art. 60(1) ............................................................................... 7-39art. 60(2)(a) ........................................................................... 7-39art. 60(3) ............................................................................... 7-39Chapter III ..........................................................7-20, App. 7B-6Protocol on Matters Specific to Aircraft Equipment

art. I2(b) ............................................................................. 7-21art. I2(e) ............................................................................. 7-20art. I2(l) ............................................................................. 7-20art. III ................................................................................ 7-20art. IV ....................................................................... App. 7B-4art. IV(1) ............................................................................ 7-23art. IV(3) ............................................................................ 7-34art. V ........................................................................ App. 7B-5art. V(1)(c) ................................................................ App. 7B-6art. VI ....................................................................... App. 7B-6



art. VII .............................................................7-16, App. 7B-6art. VIII ........................................7-19, App. 7B-6, App. 7B-19art. IX ...............................App. 7B-6, App. 7B-10, App. 7B-12art. IX(1) ..................7-34, App. 7B-8, App. 7B-10, App. 7B-12art. IX(2)–(4) ............................................................. App. 7B-5art. X .................................................... App. 7B-8, App. 7B-19art. X(2) .................................................................. App. 7B-19art. X(3) ............................................................................. 7-32art. XI .................................App. 7B-5, App. 7B-9, App. 7B-11art. XI(1) ............................................................................ 7-33art. XI, Alt. A(2) ................................................................ 7-33art. XI, Alt. A(5)(a) ............................................................ 7-33art. XI, Alt. A(5)(b) ............................................................ 7-33art. XI, Alt. B .......................................................... App. 7B-19art. XI, Alt. B(2) ................................................................. 7-33art. XI, Alt. B(4) ................................................................. 7-33art. XI, Alt. B(5) ................................................................. 7-33art. XI, Alt. B(6) ................................................................. 7-33art. XII ................................................ App. 7B-11, App. 7B-19art. XIII ..................7-34, App. 7B-11, App. 7B-19, App. 7B-24art. XIII(3) ......................................................................... 7-34art. XIII(4) ......................................................................... 7-34art. XIV ................................................................... App. 7B-12art. XIV(1) ...................................App. 7B-4, App. 7B-13, 8-38art. XIV(2) ...................................App. 7B-4, App. 7B-13, 8-38art. XIV(3) ......................................................................... 7-22art. XV .................................................................... App. 7B-12art. XVI ................................................................... App. 7B-12art. XVII ................................................................. App. 7B-13art. XVIII ................................................................ App. 7B-14art. XIX ................................................................... App. 7B-14art. XIX(2) ......................................................................... 7-36art. XX .................................................................... App. 7B-14art. XXI ............................................... App. 7B-15, App. 7B-19art. XXII ................................................................. App. 7B-15art. XXIII .......................................................7-16, App. 7B-16art. XXIV ...................................7-42, App. 7B-16, App. 7B-20art. XXV ................................................................. App. 7B-16art. XXVI ................................................................ App. 7B-16art. XXVII ............................................................... App. 7B-17art. XXVIII .............7-17, App. 7B-17, App. 7B-18, App. 7B-22art. XXIX ............................................ App. 7B-18, App. 7B-20art. XXX ............................................. App. 7B-19, App. 7B-20art. XXX(1) ........................................... App. 7B-6, App. 7B-11art. XXX(2) ............................................................... App. 7B-8


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art. XXX(3) ........................................... App. 7B-9, App. 7B-10art. XXXI ................................................................ App. 7B-20art. XXXII ............................................................... App. 7B-20art. XXXIII .............................................................. App. 7B-20art. XXXIV .............................................................. App. 7B-20art. XXXV ............................................................... App. 7B-21art. XXXVI .............................................................. App. 7B-21art. XXXVII ............................................................ App. 7B-22

Convention on International Interests in Mobile Equipment onMatters Specific to Railway Rolling Stock (Rail Protocol)generally .............................................................. 7-17, 8-3, 8-36Chapter I, Art. I(2)(e) ............................................................ 8-37Chapter I, Art. V(1) .............................................................. 8-37Chapter II, Art. IX ................................................................ 8-38Chapter III, Art. XII ............................................................. 8-37Chapter III, Art. XIV(1) ........................................................ 8-38Chapter III, Art. XIV(2) ........................................................ 8-38Chapter III, Art. XV(4) ......................................................... 8-38

Convention on the Safety of Life at SeaMay 26, 1965, 16 U.S.T. 185 ................................................. 9-6

Geneva Convention (Convention on the InternationalRecognition of Rights in Aircraft (1948))generally ...........................................................7-14, App. 7B-16art. I ...................................................................................... 7-15art. IV ................................................................................... 7-15art. VII .................................................................................. 7-16art. IX ................................................................................... 7-16

Hong Kong International Convention for the Safe andEnvironmentally Sound Recycling of Ships 2009 ................. 9-70

International Convention for the Safety of Life at SeaNovember 1, 1974 Annex, ch. XI-2, 32 U.S.T. 47,14 I.L.M. 959, adopted Dec. 12, 2002 ................................. 9-33

International Convention for the Unification of CertainRules Relating to Bills of Lading ............................................. 9-6

International Convention on Civil Liability for OilPollution Damage ................................................................... 9-6

Kyoto Protocol to the United Nations Framework Convention onClimate Change, Dec. 10, 1997 ......................................... 22-45

Rome Convention (Convention for the Unification ofCertain Rules Relating to the PrecautionaryAttachment of Aircraft, May 29, 1933)generally .................................................................... App. 7B-16art. 2 ..................................................................................... 7-41art. 3 ..................................................................................... 7-41



art. 4 ..................................................................................... 7-41art. 6 ..................................................................................... 7-41art. 7 ..................................................................................... 7-41

United Nations Convention on the Law of the Sea of10 December 1982 art. 101 .................................................. 9-63


T–146

legacy.pli.edu...table of authorities (all references are to pages.) cases 1 potato 2, inc., in re...

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