D. Idaho March 2001 casesU.S. v. Idaho Falls Associates Limited PartnershipU.S. v. MitchellStock v. Commissioner of the Internal Revenue ServiceReyes v. U.S.Miller v. PaskettU.S. v. EliasMonarch Greenback, L.L.C. v. Monticello Ins. Co.Monarch Greenback, L.L.C. v. Monticello Ins. Co.U.S. v. BroncheauHolt Oil Products, Co. v. AtkinsonParkinson v. U.S.Costco Wholesale Corp. v. MathesonPruett v. ApfelLankford v. Administrator of PrisonsParkinson v. U.S.