| Document Date: 2013-03-17 04:02:31
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Company Hoffman Estates Inc. / Sidwell Co. / Canada Ltd. / Real Estate Data Inc. / Avco Delta Corp. / / Country United States / / Currency USD / / IndustryTerm federal law / / Organization Internal Revenue Service / US Federal Reserve / Board of Equalization of California / United States Court of Appeals / / Person J. Roseworth / Jimmy Swaggart Ministries / Raymond Garland / Raymond L. Garland / Marta Riordan / / Position commissioner / / ProvinceOrState California / / URL www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Real+Estate+Data%2c+Inc.+v.+Sidwell+Co.%2c+809+F.2d+366%2c+376 / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Swallow+v.+United+States%2c+325+F.2d+97%2c+97-98+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Jimmy+Swaggart+Ministries+v.+Board+of+Equalization+of+California%2c+493+U.S.+378%2c+394-95+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Village+of+Hoffman+Estates+v.+Flipside%2c+Hoffman+Estates%2c+Inc.%2c+455+U.S.+489%2c+494-95+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=United+States+v.+Lee%2c+455+U.S.+252%2c+260+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Helvering+v.+Taylor%2c+293+U.S.+507%2c+515+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=United+States+v.+Schiff%2c+876+F.2d+272%2c+275+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Laing+v.+United+States%2c+423+U.S.+161%2c+174+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Garner+v.+United+States%2c+424+U.S.+648%2c+652+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Lonsdale+v.+United+States%2c+919+F.2d+1440%2c+1447 / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Avco+Delta+Corp.+Canada+Ltd.+v.+United+States%2c+540+F.2d+258%2c+262+ / www.fastcase.com/CaseLawPortal/Pages/Secure/Document.aspx?LTID=nvqzkaU6lUB%2b9hbkY4OmXXIIgOJxzi6bOSZGaK%2fBqFjddGfF9OdLNqsSr%2frQsL6yrB%2fif4y36slgoxi0fSDDSF6tiZ60M%2brJhPPU24K8ZMI%3d&ECF=Helvering+v.+Mitchell%2c+303+U.S.+391%2c+397+ / /
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PageF.3dA.F.T.R.2dNOTICE: Seventh Circuit Rule 53(b)(2) states unpublished orders shall not be cited or used as precedent except to support a claim of res judicata, collateral estoppel or law of