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	UNITED STATES V. FIOR D’ITALIA, INC. [Syllabus] In assessing a restaurant for Federal Insurance Contribution Act taxes based upon tips that its employees may have received but did not report, the Internal Revenue Service is authorized to use an aggregate estimate of all tips that the restaurant's customers paid its employees.
	YOUNG V. UNITED STATES [Syllabus] The Bankruptcy Code's lookback period, which provides that a discharge does not extinguish certain tax liabilities for which a return was due within three years before the filing of the individual debtor's petition, 11 U. S. C. §507(a)(8)(A)(i), is tolled during the pendency of a prior bankruptcy petition.
	UNITED STATES V. CRAFT [Syllabus] Michigan law gives a tenant by the entirety individual rights in the estate sufficient to constitute "property" or "rights to property" to which a federal tax lien may attach under 26 U. S. C. §6321.
	HINCK V. UNITED STATES [Syllabus]
	UNITED DOMINION INDUSTRIES, INC. V.UNITED STATESSYLLABUS [Syllabus] The "product liability loss" (PLL) of an affiliated group of corporations electing to file a consolidated federal income tax return must be figured on a consolidated, single-entity basis, not by aggregating PLLs separately determined company by company.
	NEWARK MORNING LEDGER V. UNITED STATES, 507 U.S. 546 (1993). [Syllabus]