Authorities Cited: United States Code 26 U.S.C. § 162(a)(3) 26 U.S.C. § 163(a) 26 U.S.C. § 163(a) 28 U.S.C. § 1291 Code of Federal Regulations 26 C.F.R. § 1.467 Supreme Court 302 U.S. 609, 613 319 U.S. 590, 593 324 U.S. 331, 334 435 U.S. 561, 564-584 477 U.S. 242, 255 Circuit Courts 124 F.2d 602, 605 282 F.2d 63, 65 325 F.2d 180 562 F.2d 258, 269 597 F.2d 395, 400 692 F.2d 651, 653-654 748 F.2d 908, 912 752 F.2d 89 912 F.2d 736, 741 16 F.3d 821, 826 83 F.3d 649, 652-655 157 F.3d 231, 247 281 F.3d 1108, 1118 438 F.3d 404, 415 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c) 691 F. Supp. 205, 212