Authorities Cited: United States Code 26 U.S.C. § 9510 28 U.S.C. § 2404 38 U.S.C. § 1151 45 U.S.C. § 59 Supreme Court 110 U.S. 76, 80 318 U.S. 363, 367 322 U.S. 607, 617 338 U.S. 366, 383 379 U.S. 148, 157 398 U.S. 375, 380 412 U.S. 580, 593 425 U.S. 185, 199 436 U.S. 584 440 U.S. 715, 727-728 446 U.S. 14, 23-25 451 U.S. 630, 642 500 U.S. 90, 99 514 U.S. 527, 541 Circuit Courts 6 F.2d 1000, 1004 147 F.2d 425, 430 289 F.2d 153, 155 308 F.2d 558, 561 309 F.2d 267, 268 615 F.2d 407, 413 621 F.2d 727, 729 683 F.2d 182 876 F.2d 832, 834 940 F.2d 1518, 1524-1525 2 F.3d 1128 11 F.3d 136 124 F.3d 1269, 1274 161 F.3d 719, 722 165 F.3d 1344, 1351 189 F.3d 1378, 1381 245 F.3d 1377, 1379-1380 284 F.3d 1335, 1356 374 F.3d 1123, 1127 418 F.3d 1274, 1278 477 F.3d 1353, 1355-1356