Authorities Cited: United States Code 26 U.S.C. § 172(b) 26 U.S.C. § 172(b)(1) 26 U.S.C. § 172(b)(2) 26 U.S.C. § 172(f) 26 U.S.C. § 172(f)(5) 26 U.S.C. § 172(f)(6) 26 U.S.C. § 6511(d)(2)(A) 28 U.S.C. § 1291 Supreme Court 302 U.S. 517, 524 Circuit Courts 324 F.2d 512 56 F.3d 1353, 1356 157 F.3d 785, 792 237 F.3d 1269, 1270 404 F.3d 517 445 F.3d 1355, 1372 146 F. Supp. 671 168 F. Supp. 777 464 F. Supp. 2d 1443