Authorities Cited: United States Code 26 U.S.C. § 4251(b)(1)(A) 26 U.S.C. § 4252 26 U.S.C. § 4252(a) 26 U.S.C. § 4252(a)(1) 26 U.S.C. § 4252(d) 26 U.S.C. § 4252(d)(1)(A) 28 U.S.C. § 1295(a)(3) Supreme Court 268 U.S. 161, 168 303 U.S. 2007 305 U.S. 281, 292 456 U.S. 431, 438 467 U.S. 837 489 U.S. 803, 809 519 U.S. 202, 209 545 U.S. 967, 974 Circuit Courts 696 F.2d 963 707 F.2d 1037, 1041 41 F.3d 647, 658 210 F.3d 1366, 1370 220 F.3d 1354, 1361 323 F.3d 1024, 1032 379 F.3d 1363, 1371 408 F.3d 1328, 1338 428 F.3d 583, 585-599 447 F.3d 229, 241 454 F.3d 1375, 1378 469 F.3d 993, 1000 503 F.3d 1295, 1298