Supreme Court of the United States, Compagnie Francaise de Navigation a Vapeur v. Louisiana State Board of Health, 186 U.S. 380 (1902) (June 2, 1902) (Ex. LAW-325)
Supreme Court of the United States, Jacobson v. Massachusetts, 197 U.S. 11 (1905) (Feb. 20, 1905) (Ex. LAW-324)
Supreme Court of the United States (Holmes, J.), Atchison, Topeka & Santa Fe Railway Co. v. O'Connor, 223 U.S. 280 (1912) (Feb. 19, 1912) (Ex. LAW-471)
Supreme Court of the United States (Holmes, J.), Union Pacific Railroad Co. v. Public Service Commission of Missouri, 248 U.S. 67 (1918) (Dec. 9, 1918) (Ex. LAW-470)
Congress of the United States, Pub. Res. No. 17, ch. 77, 42 Stat. 174 (Aug. 23, 1921) (Ex. LAW-329)
Supreme Court of the United States, Lewis v. Reynolds, 284 U.S. 281 (1932) (Jan. 4, 1932) (Ex. LAW-020)
Congress of the United States, Pub. Res. No. 26, ch. 258, 47 Stat. 308 (June 14, 1932) (Ex. LAW-330)
Supreme Court of the United States, Welch v. Helvering, 290 U.S. 111 (1933) (Nov. 6, 1933) (Ex. LAW-021)
Supreme Court of the United States (Black, J.), Helvering v. F. & R. Lazarus & Co., 308 U.S. 252 (1939) (Dec. 4, 1939) (Ex. LAW-474)
Supreme Court of the United States, Skidmore v. Swift & Co., 323 U.S. 134 (1944) (Dec. 4, 1944) (Ex. LAW-009)
Supreme Court of the United States (Black, J.), Commissioner v. Court Holding Co., 324 U.S. 331 (1945) (Mar. 12, 1945) (Ex. LAW-473)
Congress of the United States, Pub. L. 81-600, 64 Stat. 319 (July 3, 1950) (Ex. LAW-313)
Supreme Court of the United States, Examining Board of Engineers, Architects and Surveyors v. Flores de Otero, 426 U.S. 572 (1976) (June 17, 1976) (Ex. LAW-326)
Supreme Court of the United States, United States v. Janis, 428 U.S. 433 (1976) (July 6, 1976) (Ex. LAW-042)
Supreme Court of the United States, Mt. Healthy City School District Board of Education v. Doyle, 429 U.S. 274 (1977) (Jan. 11, 1977) (Ex. LAW-323)
Supreme Court of the United States (Blackmun, J.), Frank Lyon Co. v. United States, 435 U.S. 561 (1978) (Apr. 18, 1978) (Ex. LAW-475)
Supreme Court of the United States, Santa Clara Pueblo v. Martinez, 436 U.S. 49 (1978) (May 15, 1978) (Ex. LAW-320)
Supreme Court of the United States, Lake Country Estates, Inc. v. Tahoe Regional Planning Agency, 440 U.S. 391 (1979) (Mar. 5, 1979) (Ex. LAW-322)
Supreme Court of the United States, Rubin v. United States, 449 U.S. 424 (1981) (Jan. 21, 1981) (Ex. LAW-018)
Supreme Court of the United States, Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982) (Jan. 25, 1982) (Ex. LAW-318)
Supreme Court of the United States, Russello v. United States, 464 U.S. 16 (1983) (Nov. 1, 1983) (Ex. LAW-014)
United States Court of Appeals for the Ninth Circuit, Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text) (Sept. 26, 1984) (Ex. LAW-070)
United States Court of Appeals for the Sixth Circuit, Torres v. County of Oakland, 758 F.2d 147 (6th Cir. 1985) (Mar. 19, 1985) (Ex. LAW-422)
United States Court of Appeals for the Ninth Circuit, Evangelista v. Inlandboatmen's Union of the Pacific, 777 F.2d 1390 (9th Cir. 1985) (Dec. 9, 1985) (Ex. LAW-484)
United States Court of Appeals for the First Circuit, United States v. Kattar, 840 F.2d 118 (1st Cir. 1988) (Caselaw Access Project text) (Feb. 18, 1988) (Ex. LAW-061)
United States Court of Appeals for the Second Circuit, United States v. Scop, 846 F.2d 135 (2d Cir. 1988) (May 4, 1988) (Ex. LAW-486)
United States Court of Appeals for the Ninth Circuit, American Title Insurance Co. v. Lacelaw Corp., 861 F.2d 224 (9th Cir. 1988) (CAP text) (Nov. 9, 1988) (Ex. LAW-063)
United States Court of Appeals for the Ninth Circuit, United States v. Van Griffin, 874 F.2d 634 (9th Cir. 1989) (CAP text) (May 1, 1989) (Ex. LAW-062)
Supreme Court of the United States, Public Employees Retirement System of Ohio v. Betts, 492 U.S. 158 (1989) (June 23, 1989) (Ex. LAW-087)
Supreme Court of the United States, Connecticut National Bank v. Germain, 503 U.S. 249 (1992) (Mar. 9, 1992) (Ex. LAW-010)
United States Court of Appeals for the Second Circuit, Hygh v. Jacobs, 961 F.2d 359 (2d Cir. 1992) (Apr. 9, 1992) (Ex. LAW-485)
United States Court of Appeals for the Ninth Circuit, Aguilar v. International Longshoremen's Union Local #10, 966 F.2d 443 (9th Cir. 1992) (June 5, 1992) (Ex. LAW-421)
Supreme Court of the United States, Hess v. Port Authority Trans-Hudson Corp., 513 U.S. 30 (1994) (Nov. 14, 1994) (Ex. LAW-321)
United States Court of Appeals for the Seventh Circuit, Hoctor v. United States Department of Agriculture, 82 F.3d 165 (7th Cir. 1996) (CAP text) (Apr. 25, 1996) (Ex. LAW-065)
United States Court of Appeals for the District of Columbia Circuit, Burkhart v. Washington Metropolitan Area Transit Authority, 112 F.3d 1207 (D.C. Cir. 1997) (May 16, 1997) (Ex. LAW-423)
United States Court of Appeals for the District of Columbia Circuit, Appalachian Power Co. v. EPA, 208 F.3d 1015 (D.C. Cir. 2000) (CAP text) (Apr. 14, 2000) (Ex. LAW-066)
United States Court of Appeals for the Ninth Circuit, United States v. Crawford, 239 F.3d 1086 (9th Cir. 2001) (Jan. 23, 2001) (Ex. LAW-483)
Supreme Court of the United States, New Hampshire v. Maine, 532 U.S. 742 (2001) (May 29, 2001) (Ex. LAW-019)
United States Court of Appeals for the Ninth Circuit, Hamilton v. State Farm Fire & Casualty Co., 270 F.3d 778 (9th Cir. 2001) (CAP text) (Nov. 5, 2001) (Ex. LAW-064)
United States Tax Court, Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text) (Oct. 7, 2002) (Ex. LAW-068)
Supreme Court of the United States, Lamie v. United States Trustee, 540 U.S. 526 (2004) (Jan. 26, 2004) (Ex. LAW-011)
United States Tax Court, Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text) (May 5, 2004) (Ex. LAW-069)
Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026 (Aug. 11, 2004) (Ex. GOV-006)
Internal Revenue Service, Office of Chief Counsel, IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4) (Aug. 11, 2004) (Ex. LAW-034)
United States Court of Appeals for the Ninth Circuit, Fargo v. Commissioner, 447 F.3d 706 (9th Cir. 2006) (CAP text) (May 9, 2006) (Ex. LAW-072)
Supreme Court of the United States, MedImmune, Inc. v. Genentech, Inc., 549 U.S. 118 (2007) (Jan. 9, 2007) (Ex. LAW-424)
United States Court of Appeals for the Ninth Circuit, United States v. Ibrahim, 522 F.3d 1003 (9th Cir. 2008) (CAP text) (Apr. 14, 2008) (Ex. LAW-067)
United States Court of Appeals for the Ninth Circuit, Nationwide Transport Finance v. Cass Information Systems, Inc., 523 F.3d 1051 (9th Cir. 2008) (Apr. 28, 2008) (Ex. LAW-420)
United States Tax Court, Knudsen v. Commissioner, 131 T.C. 185 (2008) (CAP text) (Nov. 25, 2008) (Ex. LAW-071)
Supreme Court of the United States, Gross v. FBL Financial Services, Inc., 557 U.S. 167 (2009) (June 18, 2009) (Ex. LAW-016)
Internal Revenue Service, Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions) (Apr. 26, 2010) (Ex. LAW-026)
United States Court of Appeals for the Ninth Circuit, Daniels-Hall v. National Education Ass'n, 629 F.3d 992 (9th Cir. 2010) (CAP text) (Dec. 20, 2010) (Ex. LAW-073)
Supreme Court of the United States, University of Texas Southwestern Medical Center v. Nassar, 570 U.S. 338 (2013) (June 24, 2013) (Ex. LAW-017)
Supreme Court of the United States, Burrage v. United States, 571 U.S. 204 (2014) (Jan. 27, 2014) (Ex. LAW-015)
Supreme Court of the United States, Michigan v. Bay Mills Indian Community, 572 U.S. 782 (2014) (May 27, 2014) (Ex. LAW-319)
Supreme Court of the United States, EEOC v. Abercrombie & Fitch Stores, Inc., 575 U.S. 768 (2015) (June 1, 2015) (Ex. LAW-013)
United States Court of Appeals for the Ninth Circuit, Kater v. Churchill Downs Inc., 886 F.3d 784 (9th Cir. 2018) (slip opinion No. 16-35010) (Mar. 28, 2018) (Ex. LAW-023)
Education Week, Education Week, Map: Coronavirus and School Closures in 2019-2020 (Mar. 6, 2020) (Ex. LAW-212)
United States Congress, CARES Act, Pub. L. 116-136, 134 Stat. 281 (Mar. 27, 2020) (Statutes at Large pages; sec. 2301 at 347-351) (Ex. LAW-001)
Merriam-Webster, Inc, Merriam-Webster.com, 'commerce' (page as archived by the Wayback Machine nearest Mar. 27, 2020) (Ex. LAW-043)
Merriam-Webster, Inc, Merriam-Webster.com, 'order' (2020 capture) (Mar. 27, 2020) (Ex. LAW-044)
Merriam-Webster, Inc, Merriam-Webster.com, 'suspend' (2020 capture) (Mar. 27, 2020) (Ex. LAW-045)
Merriam-Webster, Inc, Merriam-Webster.com, 'suspension' (2020 capture) (Mar. 27, 2020) (Ex. LAW-046)
Merriam-Webster, Inc, Merriam-Webster.com, 'partial' (2020 capture) (Mar. 27, 2020) (Ex. LAW-047)
Merriam-Webster, Inc, Merriam-Webster.com, 'travel' (2020 capture) (Mar. 27, 2020) (Ex. LAW-050)
Merriam-Webster, Inc, Merriam-Webster.com, 'meeting' (2020 capture) (Mar. 27, 2020) (Ex. LAW-051)
Internal Revenue Service, IR-2020-62 (March 31, 2020), IRS news release IR-2020-62 (Mar. 31, 2020) (Ex. LAW-132)
Federal Reserve, Federal Reserve, The Beige Book (April 15, 2020) (Apr. 15, 2020) (Ex. LAW-210)
Internal Revenue Service, IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-107)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-145)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-146)
Ballotpedia, Ballotpedia, States that issued lockdown and stay-at-home orders in response to the coronavirus (COVID-19) pandemic, 2020 (43 governors) (Apr. 30, 2020) (Ex. LAW-204)
United States District Court, W.D. Mo, Rural Community Workers Alliance v. Smithfield Foods, Inc., No. 5:20-cv-06063-DGK, Doc. 51 (W.D. Mo. May 5, 2020) (Kays, J.), 459 F. Supp. 3d 1228 (Ex. LAW-476)
Bureau of Labor Statistics, BLS, The Employment Situation - April 2020 (May 8, 2020) (Ex. LAW-206)
United States Census Bureau, Buffington et al., Measuring the Effect of COVID-19 on U.S. Small Businesses: The Small Business Pulse Survey, Census CES-WP-20-16 (May 14, 2020) (Ex. LAW-209)
Internal Revenue Service, CRS LSB10469, Federal Authority to Lift or Modify State and Local COVID-19 Stay-at-Home Orders: FAQ (May 15, 2020) (Ex. LAW-244)
Federal Reserve, Federal Reserve, The Beige Book (May 27, 2020) (Ex. LAW-218)
South Bay United Pentecostal Church v. Newsom, No. 19A1044 (U.S. May 29, 2020) (Ex. LAW-327)
Bureau of Labor Statistics, BLS, The Employment Situation - May 2020 (June 5, 2020) (Ex. LAW-254)
Supreme Court of the United States, Bostock v. Clayton County, 590 U.S. 644 (2020) (slip opinion) (June 15, 2020) (Ex. LAW-012)
Government Accountability Office, GAO-20-625, COVID-19: Opportunities to Improve Federal Response and Recovery Efforts (June 25, 2020) (Ex. LAW-213)
Ballotpedia, Ballotpedia, Executive orders issued by governors and state agencies in response to the coronavirus (COVID-19) pandemic, 2020 (CSG data; 2,065 orders) (June 29, 2020) (Ex. LAW-203)
KFF, KFF, State Social Distancing Actions, 2020-06-30 file (Ex. LAW-230)
Education Week, Education Week, The Coronavirus Spring: The Historic Closing of U.S. Schools (A Timeline) (July 1, 2020) (Ex. LAW-229)
BEA, BEA, Gross Domestic Product, 2nd Quarter 2020 (Advance Estimate) and Annual Update (July 30, 2020) (Ex. LAW-253)
NGA, NGA, Coronavirus: What You Need To Know - State Actions (through 31 July 2020) (July 31, 2020) (Ex. LAW-239)
Centers for Disease Control and Prevention, Moreland et al., Timing of State and Territorial COVID-19 Stay-at-Home Orders, MMWR 69:1198 (Sept. 4, 2020) (Ex. LAW-201)
OSHA, U.S. Department of Labor, U.S. Department of Labor, OSHA, News Release, 'U.S. Department of Labor Cites Smithfield Packaged Meats Corp. For Failing to Protect Employees from Coronavirus' (Region 8, Sept. 10, 2020) (Ex. LAW-487)
OSHA, U.S. Department of Labor, U.S. Department of Labor, OSHA, News Release, 'U.S. Department of Labor Cites JBS Foods Inc. for Failing To Protect Employees from Exposure to the Coronavirus' (Region 8, Sept. 11, 2020) (Ex. LAW-488)
Bureau of Labor Statistics, BLS TED, One-quarter of the employed teleworked in August 2020 because of COVID-19 pandemic (Sept. 15, 2020) (Ex. LAW-245)
Congress of the United States, Congressional Research Service, R46540, COVID-19 Liability: Tort, Workplace Safety, and Securities Law (Kevin M. Lewis et al., Sept. 24, 2020) (Ex. LAW-427)
KFF, KFF, State Social Distancing Actions, 2020-10-01 file (Ex. LAW-231)
United States District Court, E.D.N.Y, Palmer v. Amazon.com, Inc., No. 20-cv-2468 (BMC), Doc. 73 (E.D.N.Y. Nov. 2, 2020) (Cogan, J.), 498 F. Supp. 3d 359 (Ex. LAW-477)
Roman Catholic Diocese of Brooklyn v. Cuomo, No. 20A87 (U.S. Nov. 25, 2020) (per curiam) (Ex. LAW-328)
Bureau of Labor Statistics, BLS, Business Response Survey to the Coronavirus Pandemic, 2020 Results (Dec. 1, 2020) (Ex. LAW-207)
Federal Reserve, Federal Reserve, The Beige Book (December 2, 2020) (Dec. 2, 2020) (Ex. LAW-219)
United States Congress, Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065) (Ex. LAW-002)
TSA, TSA, 2020 TSA checkpoint travel numbers (Dec. 31, 2020) (Ex. LAW-225)
Texas Legislature, Tex. Gov't Code ch. 418 (Texas Disaster Act of 1975) (Jan. 1, 2021) (Ex. LAW-331)
Supreme Court of the United States, Tex. Gov't Code ch. 22, including 22.0035 (Jan. 1, 2021) (Ex. LAW-332)
Texas Legislature, Tex. Educ. Code ch. 11, including 11.151 (Jan. 1, 2021) (Ex. LAW-333)
Texas Legislature, Tex. Gov't Code ch. 2001, including 2001.034 (Jan. 1, 2021) (Ex. LAW-334)
California Legislature, Cal. Health & Safety Code 101040 (Jan. 1, 2021) (Ex. LAW-335)
California Legislature, Cal. Health & Safety Code 120175 (Jan. 1, 2021) (Ex. LAW-336)
California Legislature, Cal. Gov't Code 8630 (Jan. 1, 2021) (Ex. LAW-337)
California Legislature, Cal. Gov't Code 8567 (Jan. 1, 2021) (Ex. LAW-338)
Illinois General Assembly, 20 ILCS 3305/7 (Jan. 1, 2021) (Ex. LAW-339)
RCW 43.06.220 (Jan. 1, 2021) (Ex. LAW-340)
Ohio General Assembly, Ohio Rev. Code 3701.13 (Jan. 1, 2021) (Ex. LAW-341)
MCL 333.2253 (Jan. 1, 2021) (Ex. LAW-342)
Congress of the United States, 35 Pa.C.S. 7301 (Jan. 1, 2021) (Ex. LAW-343)
Florida Legislature, Fla. Stat. 252.36 (Jan. 1, 2021) (Ex. LAW-344)
Minnesota Legislature, Minn. Stat. 12.21 (Jan. 1, 2021) (Ex. LAW-345)
North Carolina General Assembly, N.C. Gen. Stat. 166A-19.30 (Jan. 1, 2021) (Ex. LAW-346)
Virginia General Assembly, Va. Code 44-146.17 (Jan. 1, 2021) (Ex. LAW-347)
Congress of the United States, A.R.S. 26-303 (Jan. 1, 2021) (Ex. LAW-348)
Congress of the United States, A.R.S. 36-787 (Jan. 1, 2021) (Ex. LAW-349)
Wisconsin Legislature, Wis. Stat. 252.02 (Jan. 1, 2021) (Ex. LAW-350)
New York State Legislature, N.Y. Exec. Law 29-a (Jan. 1, 2021) (Ex. LAW-351)
Maryland General Assembly, Md. Code, Pub. Safety 14-3A-03 (Jan. 1, 2021) (Ex. LAW-353)
California Legislature, Cal. Educ. Code 35160 (Jan. 1, 2021) (Ex. LAW-358)
Virginia General Assembly, Va. Code 22.1-79 (Jan. 1, 2021) (Ex. LAW-359)
Illinois General Assembly, 105 ILCS 5/34-18 (Jan. 1, 2021) (Ex. LAW-360)
Massachusetts General Court, Mass. Gen. Laws c. 111, 31 (Jan. 1, 2021) (Ex. LAW-361)
Massachusetts General Court, Mass. Gen. Laws c. 17, 2A (Jan. 1, 2021) (Ex. LAW-362)
Office of the Law Revision Counsel, 29 U.S.C. sec. 666, Civil and criminal penalties (2020 ed.) (Jan. 1, 2021) (Ex. LAW-481)
Office of the Law Revision Counsel, 29 U.S.C. sec. 667, State jurisdiction and State plans (2020 ed.) (Jan. 1, 2021) (Ex. LAW-482)
KFF, KFF, State Social Distancing Actions, 2021-01-04 file (Ex. LAW-232)
Federal Reserve, Federal Reserve, The Beige Book (January 13, 2021) (Jan. 13, 2021) (Ex. LAW-249)
Internal Revenue Service, IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138 (Jan. 15, 2021) (Ex. LAW-136)
Bureau of Labor Statistics, BLS, Business Employment Dynamics - Second Quarter 2020 (Jan. 27, 2021) (Ex. LAW-208)
Government Accountability Office, GAO-21-265, COVID-19: Critical Vaccine Distribution, Supply Chain, Program Integrity, and Other Challenges Require Focused Federal Attention (Jan. 28, 2021) (Ex. LAW-228)
Occupational Safety and Health Administration, OSHA, Protecting Workers: Guidance on Mitigating and Preventing the Spread of COVID-19 in the Workplace (Jan. 29, 2021) (Wayback capture) (Ex. LAW-426)
Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act' (Ex. GOV-005)
Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Internal Revenue Service, IR-2021-48 (March 1, 2021), IRS news release IR-2021-48 (Mar. 1, 2021) (Ex. LAW-129)
United States Congress, American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182) (Ex. LAW-003)
BTS, BTS, Full Year 2020 and December 2020 U.S. Airline Traffic Data (Mar. 11, 2021) (Ex. LAW-226)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
KFF, KFF, State Social Distancing Actions, 2021-04-05 file (Ex. LAW-233)
United States Court of Appeals for the Ninth Circuit, Thomas v. CalPortland Co., 993 F.3d 1204 (9th Cir. 2021) (slip opinion No. 20-70541) (Apr. 14, 2021) (Ex. LAW-077)
Federal Reserve, Federal Reserve, The Beige Book (April 14, 2021) (Apr. 14, 2021) (Ex. LAW-250)
Internal Revenue Service, Notice 2021-23, 2021-16 I.R.B. 1113 (Apr. 19, 2021) (Ex. LAW-102)
Congressional Research Service, CRS R46606, COVID-19 and the U.S. Economy (May 11, 2021) (Ex. LAW-215)
