DOJ-OGR-00021054.pdf

Case 22-1426, Document 59, 02/28/2023, 3475902, Page7 of 113 Hudson Valley Black Press v. I.R.S., 409 F.3d 106 (2d Cir. 2005) ....................................................55 In re Arnett, 804 F.2d 1200 (11th Cir. 1986) ....................................................27 James v. U.S., 550 U.S. 192 (2007)...............................................................50 John Wiley & Sons, Inc. v. DRK Photo, 882 F.3d 394 (2d Cir. 2018) ........................................................27 Johnson v. U.S., 576 U.S. 591 (2015)...............................................................50 Kaplan v. C.I.R., Case No. 25652-12, 2014 WL 988456 (U.S. Tax Ct. Mar. 13, 2014) ....26-27 Kawashima v. Holder, 565 U.S. 478 (2012)......................................................44, 45, 50 Landgraf v. USI Film Prod., 511 U.S. 244 (1994)........................................................passim LaSalle Bank Nat'l Ass'n v. Nomura Asset Capital Corp., 424 F.3d 195 (2d Cir. 2005) ........................................................34 Lattab v. Ashcroft, 384 F.3d 8 (1st Cir. 2004)...........................................................55 Leocal v. Ashcroft, 543 U.S. 1 (2004)...................................................................45 Little v. U.S., Nos. 1:08-cr-59, 1:09-cv-822, 2010 WL 3942749 (S.D. Ohio Oct. 7, 2010).............................................................21 Margalli-Olvera v. I.N.S., 43 F.3d 345 (8th Cir. 1994) ........................................................20 Martin v. Hadix, 527 U.S. 343 (1999).................................................................55 Martin v. Hunter's Lessee, 14 U.S. 304 (1816).................................................................54 vi DOJ-OGR-00021054