Authorities Cited: United States Code 26 U.S.C. § 4252(a) 26 U.S.C. § 4252(b) 26 U.S.C. § 4252(b)(1)(A) 26 U.S.C. § 4252(b)(2) Supreme Court 282 U.S. 55, 58-61 310 U.S. 534, 543 354 U.S. 351, 359 456 U.S. 512, 535 467 U.S. 837, 104-844 476 U.S. 355, 360 499 U.S. 554, 111-562 503 U.S. 249, 253-254 540 U.S. 526, 542 541 U.S. 176, 183 Circuit Courts 309 F. 18 252 F.2d 892, 893-895 696 F.2d 963, 966-967 837 F.2d 712, 715 78 F.3d 1523, 1529 267 F.3d 1228, 1233-1234 273 F.3d 1303, 1305 296 F.3d 1203, 1207 307 F.3d 1300, 1312-1313 375 F.3d 1085, 1091 308 F. Supp. 2d 1360, 1367 309 F. Supp. 2d 984, 993-1007 338 F. Supp. 2d 22, 27-28