Authorities Cited: Code of Federal Regulations 26 C.F.R. § 20.2031 Supreme Court 279 U.S. 151 296 U.S. 200 312 U.S. 259, 260 Circuit Courts 722 F.2d 114 881 F.2d 1056 32 F.3d 1490, 1492 53 F.3d 924 155 F.3d 50, 57-58 208 F.3d 213 218 F.3d 383, 386 249 F.3d 1191 267 F.3d 366 301 F.3d 35 301 F.3d 339 391 F.3d 621 428 F.3d 1338 461 F.3d 614 490 F.3d 1325 238 F. Supp. 29 241 F. Supp. 2d 30