Authorities Cited: United States Code 26 U.S.C. § 882(a) Supreme Court 323 U.S. 134 367 U.S. 374, 382-383 389 U.S. 299, 306-307 440 U.S. 472, 219-477 467 U.S. 837 512 U.S. 504, 512 532 U.S. 200, 219 533 U.S. 218, 226-231 545 U.S. 967 Circuit Courts 120 F.2d 424 125 F.2d 906 126 F.2d 384 494 F.2d 573, 574 974 F.2d 422, 430 61 F.3d 170, 182 142 F.3d 973, 982-983 167 F.3d 801, 808 271 F.3d 491, 515-516 297 F.3d 273, 281-282 348 F.3d 136, 140-141 349 F.3d 102, 105-106 371 F.3d 156, 161 380 F.3d 142, 154-155 431 F.3d 117, 123-124 432 F.3d 235, 248-249 447 F.3d 229, 238 488 F.3d 100