https://www.capstoneassociated.com/press/perspective-on-reserve-mechanical-corp-v-commissioner-internal-revenue/
- Opinion of U.S. Tax Court, June 18, 2018 TC Memo 2018-86
- Transcript of Trial Proceeding, April 27 – May 2, 2017 before Hon. Kathleen Kerrigan
- Reserve Opening Brief, August 4, 2017
- IRS Opening Brief, August 4, 2017
- Reserve Reply Brief, October 10, 2017
- IRS Reply Brief, October 6, 2017
- Reserve Memo on Avrahami, October 31, 2017
- IRS Memo on Avrahami, October 31, 2017
- Reserve Motion for Reconsideration, July 19, 2018
- Reserve Motion for Reconsideration – Denied, August 17, 2018
- Decision of the U.S. Tax Court, September 28, 2018
- Witnesses at the Reserve Trial, (April 27 – May 2, 2017)
- Reserve Notice of Appeal, December 28, 2018
- Reserve’s Opening Brief to the 10th Circuit Court of Appeals, February 21, 2020
- Amici Curiae Brief and Motion in Support of Reserve Filed with 10th Circuit Court of Appeals, February 27, 2020
- IRS Appellee’s Brief to the 10th Circuit Court of Appeals, July 6, 2020
- Reserve’s Reply Brief to the 10th Circuit Court of Appeals, September 25, 2020
- Reserve’s Post Argument Motion and Rule 28(j) Letter, May 10, 2021
- Reserve’s Rule 28(j) Letter on CIC Services, September 27, 2021
- Opinion of the 10th Circuit Court of Appeals, May 13, 2022