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	GITLITZ  V.  COMMISSIONER [Syllabus] Whether, in conflict with the holdings of the Third Circuit in United States v. Farley, No 99-3209, F. 3d (3d Cir. 2000) (App. 92) and the Fifth Circuit in CSI Hydrostatic Testers, Inc. and Subs. v. Commissioner, 62 F.3d 136 (5th Cir. 1995), aff'g and adopting the opinion of the Tax Court, 103 T.C. 398 (1994), the Tenth Circuit incorrectly held that tax attributes subject to reduction under 26 U.S.C. 108(b), including the suspended losses of an S corporation shareholder, must be reduced in the year that discharge of indebtedness income, excluded under 26 U.S.C. 108(a), is realized, despite the statutory requirement that all tax attributes, including suspended losses, be adjusted in the succeeding taxable year, and only after the determination of tax for the taxable year, of the discharge."
	TELLABS, INC. V. MAKOR ISSUES & RIGHTS, LTD. [Syllabus]
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	BOULWARE V. UNITED STATES [Syllabus]
	CITIZENS UNITED V. FEDERAL ELECTION COMMN [Syllabus]
	CLACKAMAS GASTROENTEROLOGY ASSOCIATES,P. C. V. WELLS [Syllabus] Clackamas Gastroenterology Associates, P.C. is a medical clinic formed as a professional corporation but which operates and has legal attributes of a partnership. The question presented is whether a federal court should apply an economic realities test to determine if the Clinic's physician-shareholders are counted as employees for the purpose of determining if the Clinic is a covered entity subject to the ADA and other federal antidiscrimination states. In this case, the Ninth Circuit concluded that the physician-shareholders are employees. The court below rejected the holdings of the Seventh, Eighth and Eleventh Circuits which used an economic realities test. Instead, it adopted the reasoning of the Second Circuit which rejected that test.
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	DOLE FOOD CO. V. PATRICKSON [Syllabus] Whether a corporation in which a foreign sovereign controls a majority of the shares indirectly through ownership of the corporation’s ultimate parent may qualify as a foriegn state under the Foreign Sovereign Immunitities Act
	JONES V. HARRIS ASSOCIATES L. P. [Syllabus]
	RAYMOND B. YATES, M.D., P.C. PROFIT SHARINGPLAN V. HENDON [Syllabus] Whether the working owner of a business (here, the sole shareholder of a corporate employer) is precluded from being a "participant" under Section 3(7) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1002(7), in an ERISA plan?
	GUSTAFSON V. ALLOYD CO., 513 U.S. 561 (1995). [Syllabus]
	SKILLING V. UNITED STATES [Syllabus]
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	UNITED STATES V. O'HAGAN, 117 S.CT. 2199, 138 L.ED.2D 724 (1997). [Syllabus]
	JPMORGAN CHASE BANK V. TRAFFIC STREAM (BVI)INFRASTRUCTURE LTD. [Syllabus] A corporation organized under the laws of the British Virgin Islands is a "citize[n] or subjec[t] of a foreign state" for purposes of alienage diversity jurisdiction, 28 U. S. C. §1332(a)(2).
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	MCCONNELL V. FEDERAL ELECTION COMM’N [Syllabus]