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Case 22-1426, Document 59, 02/28/2023, 3475902, Page7 of 113 Hudson Valley Black Press v. I.R.S., AOS Ta Sel VG (2c) Cir, AI) esenm soon. nome. esos naomi ewes ean nana Nene team sees et oe str 55 In re Arnett, OE Fel, LAP CL Lil Gots, LEP ser.s owns cme sms sia mm sun tne Came ses Wom eames sat 27 James v. U.S., S50 U.S. 192 (2007)... ceccccccccceeeeeseceeeeeceaeeeeaeeceeeeesaeceeneeeaeeeeaeeeeaeeseaeesenneeeas 50 John Wiley & Sons, Inc. v. DRK Photo, 882 F.3d 394 (2d Cir. 2018) oo. ceccceesceceeeeeeeeeeeseeceneeseaeeseeeeeenaeeeeeeeeeeeeeas 27 Johnson v. U.S., 576 U.S. 591 (2015). cecccccceceseeeeseceeeeeeeeeeeaeeceeeeeaeeceeeeeeaeeeeaeeeeaeeseaeeseeeeeeas 50 Kaplan v. C_LR., Case No. 25652-12, 2014 WL 988456 (U.S. Tax Ct. Mar. 13, 2014) .... 26-27 Kawashima v. Holder, S65 U.S. 478 (2012)... ecccccccccceessecseeceeceseceeeeeeeeeeeeeaeesaeeeeeenaeeeaeenaeenaes 44, 45, 50 Landgraf v. USI Film Prod., S11 US. 244 (1994) ce ccccceneeeeneeeeeeeceneeeeaaeceeneeeaeeeeeeeseaeeneaeeeneneeeaaees passim LaSalle Bank Nat’l Ass’n v. Nomura Asset Capital Corp., A424 F.3d 195 (2d Cir. 2005) oo... eccccccecscesseecseeceaeceaeceeeeeeeeeeeseeeeeaeesaeesnneeneeess 34 Lattab v. Ashcroft, 384 F.3d 8 (Ast Cir. 2004)... cc cecceccecneesneeeseesenecsaeceaeeeaeeeeeeseeeseneeeaeeseesneess 55 Leocal v. Ashcroft, S43 US. 1 (2004)... cece ccccccceeseeescecesecsaeceaeceaeceaeeseneeeeeseaeesaeesaeecneeenaessaeenaeeaes 45 Little v. U.S., Nos. 1:08-cr-59, 1:09-cv-822, 2010 WL 3942749 (S.D. Ohio Oct. 7, 2010)... ccccceececeseeeeneeceeeeeecaeceeaeeceaeeeeaueceeneeeaeeeseeeenaeees 21 Margalli-Olvera v. I.N.S., A3 F.3d 345 (8th Cir, 1994) ooo ccccceceeesneeeeeeceeeeseaeeceeeeeececeeneeesaeeeeeneeeaeees 20 Martin v. Hadix, 527 U.S. 343 (1999). ceccccccceceeneesseceeeeeceeeseaeeceeeeeaeeceeneeenaeeeeaeeeneeseaneeeaneeas 55 Martin v. Hunter’s Lessee, 14 U.S. 304 (1816)... ccc ccececeneeeseeceneeesseeceeaeesaeeesaeeeneeseaeeeesneeeaeeeeaeeenaeens 54 vi DOJ-OGR-00021054