Table of Cases
Every case cited, with its citation and the paragraphs (¶) where it is discussed. Cases styled In re are listed under the party name. Each reference links to its paragraph.
Symbols and Numbers
In re 1545 Ocean Ave., LLC, 72 A.D.3d 121 (2d Dep't 2010) ¶ 3250.05
2009 Caiola Fam. Tr. v. PWA, LLC, 2015 WL 6007596 (Del. Ch. Oct. 14, 2015) ¶ 3820.06, 3870.05
51382 Gratiot Avenue Holdings, LLC v. Chesterfield Development Co., 835 F. Supp. 2d 384 (E.D. Mich. 2011) ¶ 5140.04
A
Abry Partners V, L.P. v. F & W Acquisition LLC, 891 A.2d 1032 (Del. Ch. 2006) ¶ 870.05
Absalom Absalom Trust v. Saint Gervais LLC, C.A. No. 2018-0452-TMR, 2019 WL 2655787 (Del. Ch. June 27, 2019) ¶ 2940.02
Achaian, Inc. v. Leemon Family LLC, 25 A.3d 800 (Del. Ch. 2011) ¶ 701.03, 740.05, 2910.05
Adams v. Jankouskas, 452 A.2d 148 (Del. 1982) ¶ 3880.02
Ak's Daks Commc'ns, Inc. v. Md. Sec. Div., 771 A.2d 487 (Md. Ct. Spec. App. 2001) ¶ 4710.07
In re Albright, 291 B.R. 538 (Bankr. D. Colo. 2003) ¶ 570.06, 960.02, 2760.03, 4970.01
All Saints University of Medicine Aruba v. Chilana, No. A-2628-09T1, 2012 WL 6652510 (N.J. Super. Ct. App. Div. Dec. 24, 2012) ¶ 3150.05, 3170.02
Allen v. Dackman, 413 Md. 132, 991 A.2d 1216 (2010) ¶ 2520.03, 2810.03, 2820.01, 2820.02
Alloy v. Wills Family Trust, 944 A.2d 1234 (Md. Ct. Spec. App. 2008) ¶ 3250.04
Americold Realty Tr. v. ConAgra Foods, Inc., 577 U.S. 378 (2016) ¶ 3720.03
Anson v. Commissioners for Her Majesty's Revenue & Customs, [2015] UKSC 44 ¶ 170.04, 470.07
Aquilino v. United States, 363 U.S. 509 (1960) ¶ 4250.01
Aris Multi-Strategy Fund, LP v. Southridge Partners, LP, C.A. No. 5422-CC (Del. Ch. May 21, 2010) ¶ 3770.07
Armstrong v. Pomerance, 423 A.2d 174 (Del. 1980) ¶ 3730.07
Aronson v. Lewis, 473 A.2d 805 (Del. 1984) ¶ 2160.01, 3550.02
In re Arrow Investment Advisors, LLC, C.A. No. 4091-VCS, 2009 WL 1101682 (Del. Ch. Apr. 23, 2009) ¶ 3230.03, 3260.01, 3280.03
Ashall Homes Ltd. v. ROK Ent. Grp. Inc., 992 A.2d 1239 (Del. Ch. 2010) ¶ 3750.09
Assist Stock Mgmt. L.L.C. v. Rosheim, 753 A.2d 974 (Del. Ch. 2000) ¶ 3730.03
Atl. Marine Constr. Co. v. U.S. Dist. Ct., 571 U.S. 49 (2013) ¶ 3750.10
Atlas MF Mezzanine Borrower, LLC v. Macquarie Texas Loan Holder LLC, 174 A.D.3d 150 (N.Y. App. Div. 1st Dep't 2019) ¶ 5150.06
Auerbach v. Bennett, 393 N.E.2d 994 (N.Y. 1979) ¶ 3550.08
Auriga Capital Corp. v. Gatz Properties, LLC, 40 A.3d 839 (Del. Ch. 2012) ¶ 160.02, 280.05, 340.02, 2140.03, 2320.03, 2430.02, 2480.04, 3440.02
In re Avalon Hotel Partners, LLC, 302 B.R. 377 (Bankr. D. Or. 2003) ¶ 4920.07
Avenue Capital Management II, L.P. v. Schaden, 843 F.3d 876 (10th Cir. 2016) ¶ 4730.08
Avgiris Bros., LLC v. Bouikidis, 2022 WL 4672075 (Del. Ch. Sept. 30, 2022); C.A. No. 2021-0741-LWW (Del. Ch. Oct. 31, 2023) ¶ 3810.08, 3820.06, 3870.02
In re A-Z Electronics, LLC, 350 B.R. 886 (Bankr. D. Idaho 2006) ¶ 4920.04
B
Badgerow v. Walters, 596 U.S. 1 (2022) ¶ 3720.08
Baker v. Commercial Body Builders, Inc., 507 P.2d 387 (Or. 1973) ¶ 3240.08
Bakerman v. Sidney Frank Importing Co., C.A. No. 1844-N, 2006 WL 3927242 ¶ 2040.05
Banghart v. Hollywood Gen. P'ship, 902 F.2d 805 (10th Cir. 1990) ¶ 4730.01
Baur v. Baur Farms, Inc., 832 N.W.2d 663 (Iowa 2013) ¶ 3240.05
Bay Center Apartments Owner, LLC v. Emery Bay PKI, LLC, C.A. No. 3658-VCS (Del. Ch. Apr. 20, 2009) ¶ 2220.03
Bayer Corp. v. MascoTech, Inc. (In re AutoStyle Plastics, Inc.), 269 F.3d 726 (6th Cir. 2001) ¶ 1380.02, 1380.04, 1660.05
Belgard v. Manchac Techs., LLC, 92 So. 3d 660 (La. Ct. App. 2012) ¶ 1310.01
Blackmon v. O3 Insight, Inc., 2021 WL 868559 (Del. Ch. Mar. 9, 2021) ¶ 3770.04
In re Blixseth, 484 B.R. 360 (B.A.P. 9th Cir. 2012) ¶ 3230.14, 3320.02
Estate of Blount v. Commissioner, 428 F.3d 1338 (11th Cir. 2005) ¶ 3030.04, 3050.05, 3060.06
Blue Chip Emerald LLC v. Allied Partners Inc., 299 A.D.2d 278 (N.Y. App. Div. 2002) ¶ 2080.03, 3670.03
BNY AIS Nominees Ltd. v. Quan, 609 F. Supp. 2d 269 (D. Conn. 2009) ¶ 3750.09
Boardwalk Pipeline Partners, LP v. Bandera Master Fund LP, 288 A.3d 1083 (Del. 2022) ¶ 2320.04, 3440.06
Bohatch v. Butler & Binion, 977 S.W.2d 543 (Tex. 1998) ¶ 3140.04
Bolker v. Commissioner, 760 F.2d 1039 (9th Cir. 1985) ¶ 5170.04
Estate of Bongard v. Commissioner, 124 T.C. 95 (2005) ¶ 5060.02
Brennan v. Brennan Assocs., 293 Conn. 60, 977 A.2d 107 (2009) ¶ 3150.05
Brenner v. Berkowitz, 634 A.2d 1019 (N.J. 1993) ¶ 3240.08
Brinckerhoff v. Enbridge Energy Co., 159 A.3d 242 (Del. 2017) ¶ 2230.02, 2320.04, 3440.05, 5650.04
Brookfield Asset Management, Inc. v. Rosson, 261 A.3d 1251 (Del. 2021) ¶ 3520.04
Broz v. Cellular Information Systems, Inc., 673 A.2d 148 (Del. 1996) ¶ 2150.01, 2450.01
Bynum v. Frisby, 73 Nev. 145, 149–50, 311 P.2d 972 (1957) ¶ 2950.01
C
Calder v. Commissioner, 85 T.C. 713 (1985) ¶ 5030.04
Callava v. Feinberg, 864 So. 2d 429 (Fla. 3d Dist. Ct. App. 2003) ¶ 5120.07
Campbell v. Commissioner, 943 F.2d 815 (8th Cir. 1991) ¶ 1520.02
Cantor Fitzgerald, L.P. v. Ainslie, 312 A.3d 674 (Del. 2024) ¶ 3030.08, 5240.02, 5240.04
Capone v. LDH Mgmt. Hldgs. LLC, 2018 WL 1956282 ¶ 3350.06, 3380.04
Carden v. Arkoma Associates, 494 U.S. 185 (1990) ¶ 170.03, 3720.02
In re Carlisle Etcetera LLC, 114 A.3d 592 (Del. Ch. 2015) ¶ 320.06, 750.03, 810.07, 1980.04, 3230.02, 5560.04
Estate of Cartwright v. Commissioner, 183 F.3d 1034 (9th Cir. 1999) ¶ 3050.05
CCD, L.C. v. Millsap, 2005 UT 42, 116 P.3d 366 ¶ 3130.07, 3150.04
CCSB Fin. Corp. v. Totta, 2023 WL 4628822 ¶ 3870.08
Cerberus Int'l, Ltd. v. Apollo Mgmt., L.P., 794 A.2d 1141 (Del. 2002) ¶ 3880.05
CFTC v. Ooki DAO, No. 3:22-cv-05416-WHO (N.D. Cal. June 8, 2023) ¶ 5310.06
Chamber of Commerce of the United States v. FTC, No. 6:25-cv-9 (E.D. Tex. Feb. 12, 2026) ¶ 5210.06
Charles Schneider & Co. v. Commissioner, 500 F.2d 148 (8th Cir. 1974) ¶ 4370.02
Chase v. Commissioner, 92 T.C. 874 (1989) ¶ 5170.04
Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984) ¶ 150.06, 3910.07, 4210.05
Chicago Bridge & Iron Co. N.V. v. Westinghouse Electric Co., 166 A.3d 912 (Del. 2017) ¶ 3040.08
City of Urbana v. Platinum Group Properties, LLC, 2020 IL App (4th) 190356 ¶ 1050.05, 5550.04
CM & M Grp., Inc. v. Carroll, 453 A.2d 788 (Del. 1982) ¶ 3630.02
CML V, LLC v. Bax, 6 A.3d 238 (Del. Ch. 2010), aff'd, 28 A.3d 1037 (Del. 2011) ¶ 1440.05, 3520.05, 4940.05
Cohen v. KB Mezzanine Fund II, LP (In re SubMicron Sys. Corp.), 432 F.3d 448 (3d Cir. 2006) ¶ 1380.04, 1660.05
Coinbase, Inc. v. Bielski, 599 U.S. 736 (2023) ¶ 3770.09
Commissioner v. North American Bond Trust, 122 F.2d 545 (2d Cir. 1941) ¶ 3930.04
Commissioner v. Stern, 357 U.S. 39 (1958) ¶ 4250.07
Commissioner v. Tufts, 461 U.S. 300 (1983) ¶ 4170.02
CompoSecure, L.L.C. v. CardUX, LLC, 206 A.3d 807 (Del. 2018) ¶ 1870.04, 2901.03, 2940.04, 5660.02
Connelly v. United States, 602 U.S. 220 (2024) ¶ 3030.01, 3040.05, 3050.03, 5660.05
Cook v. Foster Wheeler Energy Corp., 2022 WL 17177715 ¶ 3380.02
Cook v. Patient Edu, LLC, 465 Mass. 548 (2013) ¶ 2860.02
Cooney v. Commissioner, 65 T.C. 101 (1975) ¶ 4160.03
Corco, Inc. v. Ledar Transport, Inc., 946 P.2d 1009 (Kan. Ct. App. 1997) ¶ 1230.02
Corrigan v. Testa, 149 Ohio St. 3d 18 ¶ 4630.04
Coyne v. Fusion Healthworks, LLC, 2019 WL 1952990 ¶ 3380.05
Crescent Holdings, LLC v. Commissioner, 141 T.C. 477 (2013) ¶ 1540.02
Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968) ¶ 5030.05
CSFB 2001-CP-4 Princeton Park Corporate Center, LLC v. SB Rental I, LLC, 410 N.J. Super. 114, 980 A.2d 1 (App. Div. 2009) ¶ 5140.03
Curci Investments, LLC v. Baldwin, 14 Cal. App. 5th 214 (2017) ¶ 570.05, 2760.02
D
D2 Mark LLC v. OREI VI Investments, LLC, 2020 NY Slip Op 32057 ¶ 5150.06
In re Daugherty Construction, Inc., 188 B.R. 607 (Bankr. D. Neb. 1995) ¶ 960.03, 2760.03, 3160.07, 4960.02, 5520.04
David E. Watson, P.C. v. United States, 668 F.3d 1008 (8th Cir. 2012) ¶ 4370.02
DeJesus v. A.M.J.R.K. Corp., 255 So. 3d 879 (Fla. 2d Dist. Ct. App. 2018) ¶ 5120.07
Dep't of Agric. v. Appletree Mktg., L.L.C., 485 Mich. 1, 779 N.W.2d 237 (2010) ¶ 2520.04, 2810.02
Diamond v. Commissioner, 56 T.C. 530 (1971), aff'd, 492 F.2d 286 (7th Cir. 1974) ¶ 1520.01
Dieckman v. Regency GP LP, 155 A.3d 358 (Del. 2017) ¶ 1950.03, 2240.02, 2460.03, 3440.04, 5650.04
Dinuro Invs., LLC v. Camacho, 141 So. 3d 731 (Fla. Dist. Ct. App. 2014) ¶ 3520.01, 3530.06
Donahue v. Rodd Electrotype Co. of New England, Inc., 367 Mass. 578, 328 N.E.2d 505 (1975) ¶ 1480.04, 3210.01, 3250.01, 3260.03
Doting v. Trunk, 856 P.2d 536 (Mont. 1993) ¶ 3340.05
Doyle v. Icon, LLC, 103 A.D.3d 440 (1st Dep't 2013) ¶ 3250.05, 3840.07
Drye v. United States, 528 U.S. 49 (1999) ¶ 4250.01
Dunbar Grp., LLC v. Tignor, 267 Va. 361 (2004) ¶ 3240.04
Duncan v. TheraTx, Inc., 775 A.2d 1019 (Del. 2001) ¶ 3860.02
Durham v. Grapetree, LLC, No. 343 ¶ 3601.03, 3640.02
E
Eagle Indus., Inc. v. DeVilbiss Health Care, Inc., 702 A.2d 1228 (Del. 1997) ¶ 770.01
Ebenezer United Methodist Church v. Riverwalk Dev. Phase II, LLC, 45 A.3d 883 (Md. Ct. Spec. App. 2012) ¶ 2150.02
Edgar v. MITE Corp., 457 U.S. 624 (1982) ¶ 290.03, 1250.01
In re Eight of Swords, LLC, 96 A.D.3d 839 (N.Y. App. Div. 2012) ¶ 1310.01
El Paso Pipeline GP Co. v. Brinckerhoff, 152 A.3d 1248 (Del. 2016) ¶ 3501.02, 3520.03, 3530.03
Elf Atochem North America, Inc. v. Jaffari, 727 A.2d 286 (Del. 1999) ¶ 160.02, 180.03, 280.02, 310.02, 320.07, 860.02, 880.05, 2060.04, 3701.04, 3750.01, 3820.09
F
Fannie Mae v. Heather Apartments Ltd. P'ship, No. A13-0562, 2013 WL 6223564 ¶ 1270.03, 1840.05, 2780.02
Feeley v. NHAOCG, LLC, 2012 WL 966944 (Del. Ch. 2012); 62 A.3d 649 (Del. Ch. 2012) ¶ 860.07, 2220.06, 2410.08, 3820.04
Estate of Fields v. Commissioner, No. 25-60403 (5th Cir. June 8, 2026) ¶ 5060.02, 5060.08
Fisher v. United States, No. 1:08-cv-00908 (S.D. Ind. Mar. 11, 2010) ¶ 5030.03
Fisk Ventures, LLC v. Segal, 2008 WL 1961156 (Del. Ch. May 7, 2008); C.A. No. 3017-CC, 2009 WL 73957 (Del. Ch. Jan. 13, 2009) ¶ 350.03, 3220.03, 3230.06, 3270.08
Fletcher v. Atex, Inc., 68 F.3d 1451 (2d Cir. 1995) ¶ 1260.03, 2620.02, 2660.02
Flowers Title Cos. v. Bessent, No. 6:25-cv-127-JDK, 2026 WL 782283 (E.D. Tex. Mar. 19, 2026) ¶ 4860.04
Food Team Int'l, Ltd. v. Unilink, LLC, 872 F. Supp. 2d 405 (E.D. Pa. 2012) ¶ 2530.04
Ford Motor Co. v. Mont. Eighth Jud. Dist. Ct., 592 U.S. 351 (2021) ¶ 3730.08
Foxman v. Commissioner, 41 T.C. 535 (1964) ¶ 4101.05
Frances T. v. Village Green Owners Association, 42 Cal. 3d 490 (1986) ¶ 2810.04
Franchise Services of North America, Inc. v. United States Trustee (In re Franchise Services of North America, Inc.), 891 F.3d 198 (5th Cir. 2018) ¶ 1170.06, 1660.06, 4930.07
Frank Aragona Trust v. Commissioner, 142 T.C. 165 (2014) ¶ 4570.08
Friedman v. Beway Realty Corp., 87 N.Y.2d 161 (1995) ¶ 3040.05
FTC v. Affordable Media, LLC, 179 F.3d 1228 (9th Cir. 1999) ¶ 5340.10, 5490.04, 5570.06
Fursman v. Ulrich (In re First Protection, Inc.), 440 B.R. 821 (B.A.P. 9th Cir. 2010) ¶ 4960.01
G
Gantler v. Stephens, 965 A.2d 695 (Del. 2009) ¶ 1960.04
Garnett v. Commissioner, 132 T.C. 368 (2009) ¶ 4060.06
In re Garrison-Ashburn, L.C., 253 B.R. 700 (Bankr. E.D. Va. 2000) ¶ 3160.07, 4950.04
Gatz Properties, LLC v. Auriga Capital Corp., 59 A.3d 1206 (Del. 2012) ¶ 160.02, 240.04, 280.05, 340.04, 860.08, 1970.02, 2230.05, 2320.03, 2410.02, 3801.04, 3850.07, 3860.07, 3870.06
Gelder Medical Group v. Webber, 41 N.Y.2d 680 (1977) ¶ 3140.01
In re General Growth Properties, Inc., 409 B.R. 43 (Bankr. S.D.N.Y. 2009) ¶ 1170.01, 1660.06, 1950.02, 4930.03
Genger v. TR Invs., LLC, 26 A.3d 180 (Del. 2011) ¶ 3890.01
Gentile v. Rossette, 906 A.2d 91 (Del. 2006) ¶ 3520.03
Genuine Parts Co. v. Cepec, 137 A.3d 123 (Del. 2016) ¶ 3740.05
George Edward Quick Trust v. Commissioner, 54 T.C. 1336 (1970) ¶ 4180.02
Gerber v. Enterprise Products Holdings, LLC, 67 A.3d 400 (Del. 2013) ¶ 2240.02, 3440.03, 5650.04
Gibson v. Deuth, 270 N.W.2d 632 (Iowa 1978) ¶ 3340.05
In re Global Ship Systems, LLC, 391 B.R. 193 (Bankr. S.D. Ga. 2007) ¶ 4930.02
Estate of Gloeckner v. Commissioner, 152 F.3d 208 (2d Cir. 1998) ¶ 3060.05
GMF ELCM Fund L.P. v. ELCM HCRE GP LLC, C.A. No. 2018-0840-SG (Del. Ch. May 18, 2020) ¶ 570.05, 2730.05, 3840.09, 5560.02
GMG Capital Invs., LLC v. Athenian Venture Partners I, L.P., 36 A.3d 776 (Del. 2012) ¶ 760.05
Godden v. Franco, C.A. No. 2018-0504-VCL (Del. Ch. Aug. 21, 2018) ¶ 320.01, 1940.05, 2040.06
Golsen v. Commissioner, 54 T.C. 742 (1970) ¶ 4530.08
Gotham Partners, L.P. v. Hallwood Realty Partners, L.P., 817 A.2d 160 (Del. 2002) ¶ 160.02, 240.04, 340.02, 860.07, 2220.02, 2480.06
Gracey v. Albawardi, C.A. No. 2024-0394-LWW (Del. Ch. Dec. 13, 2024) ¶ 570.05, 2670.04, 2730.04, 3840.02, 5560.03
Grand Acq., LLC v. Passco Indian Springs DST, 145 A.3d 990 (Del. Ch. 2016) ¶ 3610.01, 3650.06
Great Lakes Chemical Corp. v. Monsanto Co., 96 F. Supp. 2d 376 (D. Del. 2000) ¶ 4710.03, 4730.05
Grecian Magnesite Mining, Industrial & Shipping Co. v. Commissioner, 149 T.C. 63 (2017) ¶ 440.07, 4190.01
GreenHunter Energy, Inc. v. Western Ecosystems Technology, Inc., 2014 WY 144, 337 P.3d 454 ¶ 250.05, 550.03, 1260.04, 2540.05, 2640.01, 5370.03, 5540.04, A60.02
Gregg v. United States, 186 F. Supp. 2d 1123 (D. Or. 2000) ¶ 4060.06
Gustafson v. Alloyd Co., 513 U.S. 561 (1995) ¶ 4770.03
Guth v. Loft, Inc., 5 A.2d 503 (Del. 1939) ¶ 2150.01
H
Hackl v. Commissioner, 335 F.3d 664 (7th Cir. 2003) ¶ 5030.02
Hadley v. Baxendale, 9 Exch. 341 (1854) ¶ 3130.06
Haley v. Talcott, 864 A.2d 86 (Del. Ch. 2004) ¶ 3220.02, 3230.04, 3270.01, 3340.07
Halpin v. Riverstone National, Inc., 2015 WL 854724 ¶ 3080.07
Harrington v. Purdue Pharma L.P., No. 23-124 (U.S. June 27, 2024) ¶ 4980.07
Hart v. Terminex Int'l, 336 F.3d 541 (7th Cir. 2003) ¶ 3720.04
Hazout v. Tsang Mun Ting, 134 A.3d 274 (Del. 2016) ¶ 3730.05
Hecht v. Malley, 265 U.S. 144 (1924) ¶ 110.05
Hellman v. Anderson, 233 Cal. App. 3d 840 (1991) ¶ 2740.03
Henry Schein, Inc. v. Archer & White Sales, Inc., 586 U.S. 63 (2019) ¶ 3770.05
In re Heritage Org., L.L.C., 413 B.R. 438 (Bankr. N.D. Tex. 2009) ¶ 290.04
Hermelin v. K-V Pharm. Co., 54 A.3d 1093 (Del. Ch. 2012) ¶ 2380.01
High River Ltd. P'ship v. Occidental Petroleum Corp., 2019 WL 6040285 ¶ 3630.05
Holifield v. XRI Investment Holdings LLC, 304 A.3d 896 (Del. 2023) ¶ 2901.03, 2940.06
Holman v. Commissioner, 601 F.3d 763 (8th Cir. 2010) ¶ 3060.07, 5050.04
HREF Senior Worthington LLC v. Conroe WM LLC, C.A. No. 2024-1148-MTZ (Del. Ch. Oct. 2, 2025) ¶ 3820.04
Huatuco v. Satellite Healthcare, C.A. No. 8465-VCG, 2013 WL 6460898 (Del. Ch. Dec. 9, 2013) ¶ 280.08, 3150.03, 3230.12
I
IBEW Local Union 481 Defined Contribution Plan & Trust v. Winborne, C.A. No. 2022-0497-JTL (Del. Ch. Aug. 24, 2023) ¶ 5280.06
IE Test, LLC v. Carroll, 226 N.J. 166, 140 A.3d 1268 (2016) ¶ 3150.06
In re Intervention Energy Holdings, LLC, 553 B.R. 258 (Bankr. D. Del. 2016) ¶ 1660.06, 2960.03, 4920.07, 4930.02
Int'l Telecharge, Inc. v. Bomarko, Inc., 766 A.2d 437 (Del. 2000) ¶ 3801.04, 3850.06, 3860.05
Irizarry v. Catsimatidis, 722 F.3d 99 (2d Cir. 2013) ¶ 2860.01
J
James & Jackson, LLC v. Willie Gary, LLC, 906 A.2d 76 (Del. 2006) ¶ 3770.03, 3810.06
JD & Associates, Ltd. v. United States, No. 3:04-cv-59 (D.N.D. 2006) ¶ 4370.03
Jewel v. Boxer, 156 Cal. App. 3d 171 (1984) ¶ 3170.06
Johnson v. Columbia Props. Anchorage, LP, 437 F.3d 894 (9th Cir. 2006) ¶ 170.03, 3720.03
Johnson v. Foulk Road Med. Ctr. P'ship, 2001 WL 1563693 ¶ 3770.06
Jones v. Maxwell Motor Co., 115 A. 312 (Del. Ch. 1921) ¶ 3380.06
Joseph Radtke, S.C. v. United States, 895 F.2d 1196 (7th Cir. 1990) ¶ 4370.02
JTB Enterprises, L.C. v. D & B Venture, L.C. (In re DeLuca), 194 B.R. 79 (Bankr. E.D. Va. 1996) ¶ 4950.02
K
K Alain, L.L.L.P. v. Commissioner, No. 24-60240 (5th Cir. Aug. 12, 2026) ¶ 4520.03, 4530.03, 4530.06
Kalb, Voorhis & Co. v. Am. Fin. Corp., 8 F.3d 130 (2d Cir. 1993) ¶ 1260.03, 2660.02
Kaycee Land & Livestock v. Flahive, 2002 WY 73, 46 P.3d 323 ¶ 2540.05, 2580.02
Keith v. Black Diamond Advisors, Inc., 48 F. Supp. 2d 326 (S.D.N.Y. 1999) ¶ 4720.01, 4730.03, 4770.04
Kelly v. Blum, C.A. No. 4516-VCP, 2010 WL 629850 ¶ 330.04
Matter of Kemp & Beatley, Inc., 64 N.Y.2d 63 (1984) ¶ 3250.03
Kerr v. Commissioner, 113 T.C. 449 (1999) ¶ 3110.07
Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004) ¶ 5060.03
Kindred Ltd. P'ship v. Screen Actors Guild, Inc., 2009 WL 279080 ¶ 3330.05
In re Kingston Square Associates, 214 B.R. 713 (Bankr. S.D.N.Y. 1997) ¶ 4910.07, 4930.03
Kiriakides v. Atlas Food Sys. & Servs., Inc., 541 S.E.2d 257 (S.C. 2001) ¶ 3240.05
Kirksey v. Grohmann, 754 N.W.2d 825 (S.D. 2008) ¶ 3240.03
Klingerman v. ExecuCorp, LLC (In re Klingerman), 388 B.R. 677 (Bankr. E.D.N.C. 2008) ¶ 4950.05
Kodiak Building Partners, LLC v. Adams, C.A. No. 2022-0311-MTZ (Del. Ch. Oct. 6, 2022) ¶ 5240.02
Kohannim v. Katoli, No. 08-11-00155-CV, 2013 WL 3943078 ¶ 3250.04
In re Krafft-Murphy Co., 82 A.3d 696 (Del. 2013) ¶ 3350.08
KT4 Partners LLC v. Palantir Techs. Inc., 203 A.3d 738 (Del. 2019) ¶ 3640.02, 3660.02
Kuroda v. SPJS Holdings, L.L.C., 971 A.2d 872 (Del. Ch. 2009) ¶ 350.03, 380.01, 760.01, 860.06, 2250.05
L
In re Lake Michigan Beach Pottawattamie Resort LLC, 547 B.R. 899 (Bankr. N.D. Ill. 2016) ¶ 1660.06, 1950.02, 4920.02, 4930.01
Lambrecht v. O'Neal, 3 A.3d 277 (Del. 2010) ¶ 3560.05
Lamme v. Client Instant Access, LLC, No. A-2689-20 (N.J. Super. Ct. App. Div. Apr. 29, 2022) ¶ 330.05, 2270.02
Landreth Timber Co. v. Landreth, 471 U.S. 681 (1985) ¶ 4710.02
Larken Minnesota, Inc. v. Wray, 881 F. Supp. 1413 (D. Minn. 1995) ¶ 3030.07, 3080.02
Larson v. Commissioner, 66 T.C. 159 (1976) ¶ 120.06, 3910.04
Lawlis v. Kightlinger & Gray, 562 N.E.2d 435 (Ind. Ct. App. 1990) ¶ 3140.04
In re Lawrence, 279 F.3d 1294 (11th Cir. 2002) ¶ 5340.10
Estate of Leavitt v. Commissioner, 875 F.2d 420 (4th Cir. 1989) ¶ 4350.05
Lebanon Cnty. Emps.' Ret. Fund v. AmerisourceBergen Corp., C.A. No. 2019-0527-JTL (Del. Ch. Jan. 13, 2020) ¶ 3610.03, 3630.06, 3680.01
Lebanon Trotting Ass'n v. Battista, 306 N.E.2d 769 (Ohio Ct. App. 1972) ¶ 3340.05
Ledoux v. Commissioner, 77 T.C. 293 (1981) ¶ 4170.03
Levin v. Sweigart, No. MON-C-76-22 (N.J. Super. Ct. Ch. Div. Aug. 21, 2025) ¶ 3240.09
In re Lexington Hospitality Group, LLC, 577 B.R. 676 (Bankr. E.D. Ky. 2017) ¶ 4920.07, 4930.06
Li v. loanDepot.com, LLC, C.A. No. 2019-0026-JTL (Del. Ch. Apr. 24, 2019) ¶ 3750.03
Lieberman v. Wyoming.com LLC, 11 P.3d 353 (Wyo. 2000); 2004 WY 1, 82 P.3d 274 ¶ 3110.09
Lincoln Benefit Life Co. v. AEI Life, LLC, 800 F.3d 99 (3d Cir. 2015) ¶ 3720.05
Littriello v. United States, 484 F.3d 372 (6th Cir. 2007) ¶ 150.06, 2850.03, 3910.07, 4210.04, 4230.04
LKQ Corp. v. Rutledge, No. 110 (Del. Dec. 18, 2024) ¶ 5240.04
Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) ¶ 150.06, 2850.03, 3910.08, 4210.05
In re Lothian Oil Inc., 650 F.3d 539 (5th Cir. 2011) ¶ 1380.01
In re LTL Management, LLC, No. 22-2003 (3d Cir. Jan. 30, 2023) ¶ 3470.09
Lynch v. Gonzalez Gonzalez, 2020 WL 3422399 (Del. Ch. June 22, 2020) ¶ 3810.08
M
Maffei v. Palkon, 339 A.3d 705 (Del. 2025) ¶ 240.07, 540.05, 3450.09, 3780.02, 5560.06
Magneson v. Commissioner, 753 F.2d 1490 (9th Cir. 1985) ¶ 5170.04
Majkowski v. American Imaging Management Services, LLC, 913 A.2d 572 (Del. Ch. 2006) ¶ 2350.02
Mallory v. Norfolk Southern Railway Co., 600 U.S. 122 (2023) ¶ 3740.06
Manichaean Capital, LLC v. Exela Techs., Inc., 251 A.3d 694 (Del. Ch. 2021) ¶ 570.05, 2720.06, 3840.09, 5560.03
Manti Holdings, LLC v. Authentix Acquisition Co., C.A. No. 2017-0887-SG (Del. Ch. Oct. 1, 2018) ¶ 3080.06, 3430.09, 3870.02
Maritan v. Birmingham Props., 875 F.2d 1451 (10th Cir. 1989) ¶ 4720.05
Matthew v. Laudamiel, 2012 WL 605589 ¶ 3380.04
Mbahaba v. Morgan, 163 N.H. 561 (2012) ¶ 2520.04, 2810.03, 2820.01
In re McCook Metals, L.L.C., 319 B.R. 570 (Bankr. N.D. Ill. 2005) ¶ 2150.02
McHenry v. Texas Top Cop Shop, Inc., 145 S. Ct. 1 (2025) ¶ 4830.03
McLaughlin v. McCann, 942 A.2d 616 (Del. Ch. 2008) ¶ 3770.04
McMillan v. Nelson, 2024 WL 3311812 ¶ 3820.04
McMullin v. Beran, 765 A.2d 910 (Del. 2000) ¶ 5230.02
McNamee v. Department of the Treasury, 488 F.3d 100 (2d Cir. 2007) ¶ 150.06, 4210.04, 4230.04
Medical Practice Solutions, LLC v. Commissioner, 132 T.C. 125 (2009) ¶ 4210.04
Meehan v. Shaughnessy, 404 Mass. 419 (1989) ¶ 3170.06
Meinhard v. Salmon, 249 N.Y. 458 (1928) ¶ 2170.05
Meiselman v. Meiselman, 309 N.C. 279 (1983) ¶ 3250.03
Meso Scale Diagnostics, LLC v. Roche Diagnostics GmbH, 62 A.3d 62 (Del. Ch. 2013) ¶ 3460.06
Metro Commc'n Corp. BVI v. Advanced Mobilecomm Techs. Inc., 854 A.2d 121 (Del. Ch. 2004) ¶ 2110.02, 3380.04
Metro Storage Int'l LLC v. Harron, C.A. No. 2018-0937-JTL (Del. Ch. July 19, 2019) ¶ 3701.05, 3730.04, 3760.04
Metropolitan Transp. Auth. v. Bruken Realty Corp., 67 N.Y.2d 156 (1986) ¶ 3070.01, 3070.07
Meyer Natural Foods LLC v. Duff, C.A. No. 9703-VCN (Del. Ch. June 4, 2015) ¶ 3220.01
Milford Power Co. v. PDC Milford Power, LLC, 866 A.2d 738 (Del. Ch. 2004) ¶ 2901.02, 3160.08, 4950.06
Minnesota Invco of RSA #7, Inc. v. Midwest Wireless Holdings LLC, 903 A.2d 786 (Del. Ch. 2006) ¶ 3070.03
Mission Residential, LLC v. Triple Net Props., LLC, 654 S.E.2d 888 (Va. 2008) ¶ 720.02
In re Mobile Steel Co., 563 F.2d 692 (5th Cir. 1977) ¶ 1380.04, 1380.05
In re Modanlo, 412 B.R. 715 (Bankr. D. Md. 2006) ¶ 4920.06
Moelis & Co. v. W. Palm Beach Firefighters' Pension Fund, No. 340 (Del. Jan. 20, 2026) ¶ 240.07, 540.03, 3780.02, 5560.06
Montgomery Cellular Holding Co. v. Dobler, 880 A.2d 206 (Del. 2005) ¶ 3660.08, 3870.01
Morrissey v. Commissioner, 296 U.S. 344 (1935) ¶ 120.02, 3910.02, 4210.04
Moskowitz v. Mayor & Council of Wilmington, 391 A.2d 209 (Del. 1978) ¶ 3860.09
Movitz v. Fiesta Investments, LLC (In re Ehmann), 319 B.R. 200 (Bankr. D. Ariz. 2005) ¶ 960.03, 2760.03, 4960.02, 5520.04
Murfey v. WHC Ventures, LLC, No. 294 (Del. July 13, 2020) ¶ 3610.01
N
NAF Holdings, LLC v. Li & Fung (Trading) Ltd., 118 A.3d 175 (Del. 2015) ¶ 3530.02
National Ass'n of Private Fund Managers v. SEC, 103 F.4th 1097 (5th Cir. 2024) ¶ 5270.03
Nat'l Small Bus. United v. U.S. Dep't of the Treasury, 161 F.4th 1323 (11th Cir. 2025) ¶ 4801.03, 4830.05
Nat'l Small Bus. United v. Yellen, 721 F. Supp. 3d 1260 (N.D. Ala. 2024) ¶ 4830.02
Nelson v. Commissioner, No. 20-61068 (5th Cir. Nov. 3, 2021) ¶ 5040.07
Nelson v. Stahl, 173 F. Supp. 2d 153 (S.D.N.Y. 2001) ¶ 4730.08
Nemec v. Shrader, 991 A.2d 1120 (Del. 2010) ¶ 310.02, 350.02, 760.03, 840.05, 2250.01
NetJets Aviation, Inc. v. LHC Communications, LLC, 537 F.3d 168 (2d Cir. 2008) ¶ 2620.02
Neurobehavioral Assocs., P.A. v. Cypress Creek Hosp., Inc., 995 S.W.2d 326 (Tex. App. 1999) ¶ 3330.04
In re Neworld Energy Holdings, LLC, C.A. No. 2023-0282-MTZ (Del. Ch. Aug. 24, 2023) ¶ 3770.04
North American Catholic Educational Programming Foundation, Inc. v. Gheewalla, 930 A.2d 92 (Del. 2007) ¶ 1170.04, 3540.05, 4940.05
Northrop Grumman Technical Services, Inc. v. Shaw Group Inc. (In re IT Group, Inc.), 302 B.R. 483 (D. Del. 2003) ¶ 4950.06
Norton v. K-Sea Transportation Partners L.P., 67 A.3d 354 (Del. 2013) ¶ 310.04, 760.04, 1950.03, 2230.03, 3440.07
Norton v. Poplos, 443 A.2d 1 (Del. 1982) ¶ 3850.01
Nutek Info. Sys., Inc. v. Ariz. Corp. Comm'n, 977 P.2d 826 (Ariz. Ct. App. 1998) ¶ 4710.07
O
Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929) ¶ 1460.02, 2750.04, 5470.02, 5520.07
Olmstead v. Federal Trade Commission, 44 So. 3d 76 (Fla. 2010) ¶ 160.07, 550.02, 570.04, 950.02, 2740.05, 2980.08, 5510.04, A30.03
Olson v. Halvorsen, 986 A.2d 1150 (Del. 2009) ¶ 280.06, 710.04
Estate of Osborn ex rel. Osborn v. Kemp, 991 A.2d 1153 (Del. 2010) ¶ 760.03, 3830.02
Ott v. Monroe, 282 Va. 403, 719 S.E.2d 309 (2011) ¶ 2901.04, 2910.03
In re Owens Corning, 419 F.3d 195 (3d Cir. 2005) ¶ 2680.02, 4940.02
Oxbow Carbon & Mineral Holdings, Inc. v. Crestview-Oxbow Acquisition, LLC, 202 A.3d 482 (Del. 2019) ¶ 3660.03
Oxford Capital Corp. v. United States, 211 F.3d 280 (5th Cir. 2000) ¶ 4250.04
P
Pac. Emps. Ins. Co. v. Indus. Accident Comm'n, 306 U.S. 493 (1939) ¶ 1070.03
Paige Capital Mgmt., LLC v. Lerner Master Fund, LLC, C.A. No. 5502-CS, 2011 WL 3505355 ¶ 330.04
Palkon v. Maffei, 311 A.3d 255 (Del. Ch. 2024) ¶ 240.07, 540.05, 3450.09, 5560.06
Parnes v. Bally Entm't Corp., 722 A.2d 1243 (Del. 1999) ¶ 3560.03
PB Real Estate, Inc. v. Dem II Props., 719 A.2d 73 (Conn. 1998) ¶ 2730.06
Pierre v. Commissioner, 133 T.C. 24 (2009) ¶ 4210.06, 4270.02, 5020.05
Pinnacle Data Servs., Inc. v. Gillen, 104 S.W.3d 188 (Tex. App. 2003) ¶ 3250.04
Pinter v. Dahl, 486 U.S. 622 (1988) ¶ 4770.02
Plantation Patterns, Inc. v. Commissioner, 462 F.2d 712 (5th Cir. 1972) ¶ 4350.05
Plasteel Products Corp. v. Helman, 271 F.2d 354 (1st Cir. 1959) ¶ 4530.06
Estate of Powell v. Commissioner, 148 T.C. 392 (2017) ¶ 5060.06, 5060.09
Price v. Gurney, 324 U.S. 100 (1945) ¶ 4901.02, 4920.01
Pueblo Bancorporation v. Lindoe, Inc., 63 P.3d 353 (Colo. 2003) ¶ 3040.05
Puleo v. Topel, 368 Ill. App. 3d 63 (2006) ¶ 2520.04, 2810.03
PXP Producing Co. LLC v. MitEnergy Upstream LLC, C.A. No. 2024-0668-MTZ (Del. Ch. June 26, 2025) ¶ 3301.03, 3350.10, 3380.05, 3380.07
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Rales v. Blasband, 634 A.2d 927 (Del. 1993) ¶ 3550.02, 3680.01
Raphan v. United States, 3 Cl. Ct. 457 (1983) ¶ 4050.01
Rappaport v. Gelfand, 197 Cal. App. 4th 1213 (2011) ¶ 2520.02
In re Reinz Wis. Gasket, LLC, C.A. No. 2022-0859-MTZ (Del. Ch. Apr. 2, 2026); 2023 WL 2568326 ¶ 3301.03, 3350.06, 3380.02, 3380.04, 3380.06, 3840.04
Renkemeyer, Campbell & Weaver, LLP v. Commissioner, 136 T.C. 137 (2011) ¶ 4520.02, 4530.01
Reves v. Ernst & Young, 494 U.S. 56 (1990) ¶ 4720.06
Riether v. United States, 919 F. Supp. 2d 1140 (D.N.M. 2012) ¶ 4530.02
Riker v. Teucrium Trading, LLC, C.A. No. 2019-0314-AGB ¶ 3630.01, 3640.02
Ritchie v. Rupe, 443 S.W.3d 856 (Tex. 2014) ¶ 3250.06, 3260.03, 3840.07
Robertson v. Jacobs Cattle Co., 830 N.W.2d 191 (Neb. 2013) ¶ 3150.05, 3240.04
Robinson v. Glynn, 349 F.3d 166 (4th Cir. 2003) ¶ 4701.02, 4710.03, 4730.04, 4770.04
Roccia v. Mugica, 2020 WL 7765340 (Del. Ch. Dec. 29, 2020) ¶ 3820.06, 3870.05
Rollins Int'l, Inc. v. Int'l Hydronics Corp., 303 A.2d 660 (Del. 1973) ¶ 3880.06
R&R Capital, LLC v. Buck & Doe Run Valley Farms, LLC, C.A. No. 3803-CC, 2008 WL 3846318 (Del. Ch. Aug. 19, 2008) ¶ 320.02, 2250.07, 3230.02, 3260.04
Rutledge v. Clearway Energy Group LLC, 360 A.3d 1271 (Del. 2026) ¶ 240.07, 540.04, 3440.08, 3580.07, 3780.02, 5560.06
S
Saito v. McKesson HBOC, Inc., 806 A.2d 113 (Del. 2002) ¶ 3640.02
Salamone v. Gorman, 106 A.3d 354 (Del. 2014) ¶ 760.02
Salm v. Feldstein, 20 A.D.3d 469 (N.Y. App. Div. 2005) ¶ 2110.06, 2180.01
Samuels v. Lido DAO, No. 23-cv-06492-VC (N.D. Cal. Nov. 18, 2024) ¶ 5310.05
Sanders v. Ohmite Holding, LLC, 17 A.3d 1186 (Del. Ch. 2011) ¶ 2070.07, 3601.03, 3630.01
Sarcuni v. bZx DAO, No. 22-cv-618-LAB-DEB (S.D. Cal. Mar. 27, 2023) ¶ 5310.04
Schwartzer v. Cleveland (In re Cleveland), 519 B.R. 304 (D. Nev. 2014) ¶ 4970.03
SEC v. Edwards, 540 U.S. 389 (2004) ¶ 4710.01, 4720.04
SEC v. Glenn W. Turner Enters., Inc., 474 F.2d 476 (9th Cir. 1973) ¶ 4720.05
SEC v. Merchant Capital, LLC, 483 F.3d 747 (11th Cir. 2007) ¶ 4730.01
SEC v. Ralston Purina Co., 346 U.S. 119 (1953) ¶ 4740.02
SEC v. Shields, 744 F.3d 633 (10th Cir. 2014) ¶ 4720.05, 4730.01
SEC v. W.J. Howey Co., 328 U.S. 293 (1946) ¶ 170.03, 1770.04, 4701.01, 4720.01, G40
Seinfeld v. Verizon Commc'ns, Inc., 909 A.2d 117 (Del. 2006) ¶ 3601.02, 3630.04
Selfe v. United States, 778 F.2d 769 (11th Cir. 1985) ¶ 4350.05
In re Seneca Invs. LLC, 970 A.2d 259 (Del. Ch. 2008) ¶ 3220.04
Seokoh, Inc. v. Lard-PT, LLC, C.A. No. 2020-0613-JRS (Del. Ch. Mar. 30, 2021) ¶ 3220.02, 3270.01, 3750.07
In re Shawe & Elting LLC, 2015 WL 4874733 ¶ 3270.06
Shawe v. Elting, 157 A.3d 152 (Del. 2017) ¶ 3270.06
Sherwood Park Business Center, L.L.C. v. Taggart, 323 P.3d 551 (Or. Ct. App. 2014) ¶ 3150.05
In re Shorenstein Hays-Nederlander Theatres LLC Appeals, 213 A.3d 39 (Del. 2019) ¶ 5230.04
SI Mgmt. L.P. v. Wininger, 707 A.2d 37 (Del. 1998) ¶ 3810.02
Sirius Solutions, L.L.L.P. v. Commissioner, 165 F.4th 374 (5th Cir. 2026) ¶ 4530.05
Sirotkin v. Jordan, LLC, 141 A.D.3d 670 (N.Y. App. Div. 2016) ¶ A30.04
Sky Cable, LLC v. DIRECTV, Inc., 886 F.3d 375 (4th Cir. 2018) ¶ 570.05, 970.04, 2670.01, 2670.02, 2770.03, 5520.05
Slodov v. United States, 436 U.S. 238 (1978) ¶ 2840.03
Small Bus. Ass'n of Mich. v. Yellen, 769 F. Supp. 3d 722 (W.D. Mich. 2025) ¶ 4830.02
Smith v. Spizzirri, 601 U.S. 472 (2024) ¶ 3770.09
Smith v. U.S. Dep't of the Treasury, 761 F. Supp. 3d 952 (E.D. Tex. 2025) ¶ 4830.04
Smith v. Van Gorkom, 488 A.2d 858 (Del. 1985) ¶ 2310.04
Somerville S Trust v. USV Partners, LLC, 2002 WL 1832830 (Del. Ch. Aug. 2, 2002) ¶ 3601.03, 3630.02
Soroban Capital Partners LP v. Commissioner, 161 T.C. 310 (2023) ¶ 4060.08, 4530.04
Soroof Trading Dev. Co. v. GE Fuel Cell Sys., LLC, 842 F. Supp. 2d 502 (S.D.N.Y. 2012) ¶ 3350.07
South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018) ¶ 4630.02
Spicer Accounting, Inc. v. United States, 918 F.2d 90 (9th Cir. 1990) ¶ 4370.02
Spotts v. United States, 429 F.3d 248 (6th Cir. 2005) ¶ 4250.06
Squire Court Partners Ltd. v. Centerline Credit Enhanced Partners LP (In re Squire Court Partners Ltd.), 574 B.R. 701 (E.D. Ark. 2017) ¶ 4920.07
SSP Partners v. Gladstrong Invs. (USA) Corp., 275 S.W.3d 444 (Tex. 2008) ¶ 2630.04
Stanco v. Rallye Motors Holding LLC, C.A. No. 2019-0751-SG (Del. Ch. Dec. 23, 2019) ¶ 3750.06
Stanley v. Reef Sec., Inc., 314 S.W.3d 659 (Tex. App. 2010) ¶ 2710.04
Sternberg v. Nanticoke Mem'l Hosp., Inc., 62 A.3d 1212 (Del. 2013) ¶ 3870.02
Stifel Financial Corp. v. Cochran, 809 A.2d 555 (Del. 2002) ¶ 2360.01
Stone v. Ritter, 911 A.2d 362 (Del. 2006) ¶ 2170.02
Strangi v. Commissioner, 417 F.3d 468 (5th Cir. 2005) ¶ 5060.04
Strassburger v. Earley, 752 A.2d 557 (Del. Ch. 2000) ¶ 3850.02
Sturm v. Harb Development, LLC, 298 Conn. 124, 2 A.3d 859 (2010) ¶ 2520.04, 2810.03, 2820.03
Succession of McCord v. Commissioner, 461 F.3d 614 (5th Cir. 2006) ¶ 5040.06
Sun Oil Co. v. Wortman, 486 U.S. 717 (1988) ¶ 1070.03
Sunder Energy, LLC v. Jackson, No. 455 ¶ 5240.02
SV Investment Partners, LLC v. ThoughtWorks, Inc., 7 A.3d 973 (Del. Ch. 2010) ¶ 1650.05
Swart Enterprises, Inc. v. Franchise Tax Board, 7 Cal. App. 5th 497 (2017) ¶ 520.03, 4630.05
Symphony Space, Inc. v. Pergola Properties, Inc., 88 N.Y.2d 466 (1996) ¶ 3070.01, 3070.07
T
Taghipour v. Jerez, 2002 UT 74, 52 P.3d 1252 ¶ 1830.06
Tcherepnin v. Knight, 389 U.S. 332 (1967) ¶ 4710.02
Techmer Accel Hldgs., LLC v. Amer, 2010 WL 5564043 ¶ 3350.10
Terramar Retail Ctrs., LLC v. Marion #2-Seaport Tr., 2017 WL 3575712 ¶ 3740.03
In re Tesla, Inc. Derivative Litig., No. 534 (Del. Dec. 19, 2025) ¶ 240.07, 540.02, 3780.02, 5560.06
In re Texas Eastern Overseas, Inc., 2009 WL 4270799 (Del. Ch. Nov. 30, 2009) ¶ 3380.06
Texas Top Cop Shop, Inc. v. Garland, No. 4:24-cv-00478, 2024 WL 4953814 (E.D. Tex. Dec. 3, 2024) ¶ 4830.03
Thomas & Betts Corp. v. Leviton Mfg. Co., 681 A.2d 1026 (Del. 1996) ¶ 2070.07
Thompson v. United States, 87 Fed. Cl. 728 (2009) ¶ 4060.06
Tiger v. Boast Apparel, Inc., No. 23 (Del. Aug. 7, 2019) ¶ 3660.05
Tooley v. Donaldson, Lufkin & Jenrette, Inc., 845 A.2d 1031 (Del. 2004) ¶ 2130.02
Tornetta v. Musk, 310 A.3d 430 (Del. Ch. 2024); 326 A.3d 1203 (Del. Ch. 2024) ¶ 240.07, 540.02, 3780.02, 5560.06
In re Trados Inc. Shareholder Litigation, 73 A.3d 17 (Del. Ch. 2013) ¶ 5230.02
TravelCenters of Am., L.L.C. v. Brog, C.A. No. 3516-CC, 2008 WL 1746987 ¶ 760.01
Trover v. 419 OCR, Inc., 397 Ill. App. 3d 403, 921 N.E.2d 1249 (2010) ¶ 720.02
Estate of True v. Commissioner, 390 F.3d 1210 (10th Cir. 2004) ¶ 3040.03, 3060.05
Tzolis v. Wolff, 10 N.Y.3d 100 (2008) ¶ 3540.01
U
Union Savings Bank v. Augie/Restivo Baking Co., 860 F.2d 515 (2d Cir. 1988) ¶ 4940.02
United Food & Commercial Workers Union v. Zuckerberg, 262 A.3d 1034 (Del. 2021) ¶ 3550.02
United Housing Foundation, Inc. v. Forman, 421 U.S. 837 (1975) ¶ 4710.02
United States v. Bess, 357 U.S. 51 (1958) ¶ 4580.06
United States v. Bestfoods, 524 U.S. 51 (1998) ¶ 2870.01, 5180.02
United States v. Byrum, 408 U.S. 125 (1972) ¶ 5060.06
United States v. Kintner, 216 F.2d 418 (9th Cir. 1954) ¶ 120.03, 3910.03
United States v. Leonard, 529 F.3d 83 (2d Cir. 2008) ¶ 4730.06
United States v. Nat'l Bank of Commerce, 472 U.S. 713 (1985) ¶ 4250.01
United States v. Park, 421 U.S. 658 (1975) ¶ 2870.05
United Technologies Corp. v. Treppel, 109 A.3d 553 (Del. 2014) ¶ 3660.06
In re USACafes, L.P. Litigation, 600 A.2d 43 (Del. Ch. 1991) ¶ 1750.01, 2120.05, 2120.06, 2410.08
V
Valinote v. Ballis, 295 F.3d 666 (7th Cir. 2002) ¶ 3030.05, 3040.09, 3080.01
Van Loon v. Department of the Treasury, 122 F.4th 549 (5th Cir. 2024) ¶ 5380.02
VantagePoint Venture Partners 1996 v. Examen, Inc., 871 A.2d 1108 (Del. 2005) ¶ 290.03, 1250.01
In re VBR Agency, LLC, 274 A.3d 1068 (Del. Ch. 2022) ¶ 3380.02
Ventres v. Goodspeed Airport, LLC, 275 Conn. 105 (2005) ¶ 2820.03
Venture Sales, LLC v. Perkins, 86 So. 3d 910 (Miss. 2012) ¶ 3240.03
Vila v. BVWebTies LLC, C.A. No. 4308-VCS, 2010 WL 3866098 (Del. Ch. Oct. 1, 2010) ¶ 3220.02, 3320.01
W
W. Palm Beach Firefighters' Pension Fund v. Moelis & Co., 311 A.3d 809 (Del. Ch. 2024) ¶ 240.07, 540.03, 3780.02, 5560.06
Walker v. Resource Development Co., 791 A.2d 799 (Del. Ch. 2000) ¶ 3140.01
Walton v. Commissioner, 115 T.C. 589 (2000) ¶ 5080.06
Water, Waste & Land, Inc. v. Lanham, 955 P.2d 997 (Colo. 1998) ¶ 1880.04
Weber v. U.S. Sterling Securities, Inc., 282 Conn. 722, 924 A.2d 816 (2007) ¶ 2520.03, 2810.03
Weinberger v. UOP, Inc., 457 A.2d 701 (Del. 1983) ¶ 5230.02
Weinstein v. Colborne Foodbotics, LLC, 302 P.3d 263 (Colo. 2013) ¶ 1440.05
Wells Fargo Bank, NA v. Cherryland Mall Ltd. Partnership, 295 Mich. App. 99, 812 N.W.2d 799 (2011); No. 304682 (Mich. Ct. App. Apr. 9, 2013) ¶ 5140.04, 5140.05
White v. Perkins, 189 S.E.2d 315 (Va. 1972) ¶ 3240.08
Wilkes v. Springside Nursing Home, Inc., 370 Mass. 842 (1976) ¶ 3210.01, 3250.02, 3260.03
Williams v. Hildebrand, 247 S.W.2d 356 (Ark. 1952) ¶ 3130.06
Williamson v. Tucker, 645 F.2d 404 (5th Cir. 1981) ¶ 1770.04, 4730.01, 4780.01
Willie Gary LLC v. James & Jackson LLC, 2006 WL 75309 ¶ 3770.06
Winshall v. Viacom International, Inc., 76 A.3d 808 (Del. 2013) ¶ 340.05, 2240.02, 2440.04, 3440.03
Winston & Strawn v. Nosal, 279 Ill. App. 3d 231, 664 N.E.2d 239 (1996) ¶ 3140.03, 3140.04
WM and Sovim SA v. Luxembourg Business Registers, ECLI:EU:C:2022:912 ¶ 4870.02
Wood v. Baum, 953 A.2d 136 (Del. 2008) ¶ 3680.01
X
XRI Inv. Holdings LLC v. Holifield, 283 A.3d 581 (Del. Ch. 2022) ¶ 2940.06
Y
Yu v. GSM Nation, LLC, 2018 WL 2272708 ¶ 3730.08
Z
Zambelli Fireworks Mfg. Co. v. Wood, 592 F.3d 412 (3d Cir. 2010) ¶ 170.03, 3720.03
Zapata Corp. v. Maldonado, 430 A.2d 779 (Del. 1981) ¶ 3550.08
Zimmerman v. Crothall, 62 A.3d 676 (Del. Ch. 2013) ¶ 2430.05, 5230.05
Zuckman v. United States, 524 F.2d 729 (Ct. Cl. 1975) ¶ 120.06