ED California August 2002 casesBell v. U.S.ARTICHOKE JOE'S v. NORTONIn re Qwest Comm. Corp. Payphone Serv. Providers Comp. Lit.U.S. v. SimmonsSousa ex rel. Will of Sousa v. Unilab Corp. Class II (Non-Exempt) Members Group Benefit PlanU.S. v. SimmonsUnited States ex rel. Swan v. Covenant Care, Inc.Artichoke Joe's v. NortonROHN v. U.S.Hess v. Commissioner of Internal RevenueHess v. Commissioner of the Internal RevenueFisher v. Internal Revenue Service