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U.S. Court of Appeals for the 7th Cir. - National Conference of Bar Examiners and Educational Testing Service, Plaintiffs and Counterdefendants-Appellees, v. Multistate Legal Studies, Inc., Defendant and Counterplaintiff-Appellant., 692 F.2d 478 (7th Cir. 1982)

U.S. Court of Appeals for the 3rd Cir. - Andrew Gerardo, Appellant, v. Commissioner of Internal Revenue, Appellee., 552 F.2d 549 (3rd Cir. 1977)

U.S. Court of Appeals for the 8th Cir. - St. Louis Union Trust Co., a Corporation, as Escrow Agent Under Escrow Agreement Dated July 24, 1970, Between Andrew L. Stone, United States of America and St. Louis Union Trust Co. Andrew L. Stone, Appellant, v. United States of America, Acting By and Through the Assistant Attorney General in Charge of the Civil Division of the United States Department of Justice, R. C. Voskuil, District Director of Internal Revenue, and James M. Sanders, Revenue Officer, Both of St. Louis, Missouri, for the Secretary of Treasury, Barbara Allen Babcock, Appellees., 617 F.2d 1293 (8th Cir. 1980) a Corporation, as Escrow Agent Under Escrow Agreement Dated July 24, 1970, Between Andrew L. Stone, United States of America and St. Louis Union Trust Co. Andrew L. Stone, Appellant, v. United States of America, Acting By and Through the Assistant Attorney General in Charge of the Civil Division of the United States Department of Justice, R. C. Voskuil, District Director of Internal Revenue, and James M. Sanders, Revenue Officer, Both of St. Louis, Missouri, for the Secretary of Treasury, Barbara Allen Babcock, Appellees.

U.S. Court of Appeals for the 2nd Cir. - United States of America, Appellee, v. Oreste Abbamonte, Joseph Delvecchio, and Guy Anthony Digirolamo, Defendants- Appellants., 759 F.2d 1065 (2nd Cir. 1985)

U.S. Court of Appeals for the 10th Cir. - United States of America, Plaintiff-Appellee, v. Jerome G. Beery, Defendant-Appellant., 678 F.2d 856 (10th Cir. 1982)

U.S. Court of Appeals for the 2nd Cir. - Michael A. Schaffer and Jennifer Schaffer, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 779 F.2d 849 (2nd Cir. 1985)

U.S. Court of Appeals for the Fed. Cir. - Notice: Federal Circuit Local Rule 47.6(B) States that Opinions and Orders Which Are Designated as Not Citable as Precedent Shall Not Be Employed or Cited as Precedent. this Does Not Preclude Assertion of Issues of Claim Preclusion, Issue Preclusion, Judicial Estoppel, Law of the Case or the Like Based on a Decision of the Court Rendered in a Nonprecedential Opinion or Order. Manildra Milling Corporation, Plaintiff/Cross-Appellant, v. Ogilvie Mills, Inc., Defendant-Appellant, v. Henkel Corporation and Henkel of America, Inc., Third-Party Defendants, and John Thomas Honan, Counterclaim Defendant., 1 F.3d 1253 (Fed. Cir. 1993) Issue Preclusion, Judicial Estoppel, Law of the Case or the Like Based on a Decision of the Court Rendered in a Nonprecedential Opinion or Order. Manildra Milling Corporation, Plaintiff/Cross-Appellant, v. Ogilvie Mills, Inc., Defendant-Appellant, v. Henkel Corporation and Henkel of America, Inc., Third-Party Defendants, and John Thomas Honan, Counterclaim Defendant.

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