Authorities Cited: United States Code 26 U.S.C. § 2001 26 U.S.C. § 2051 26 U.S.C. § 2053(a) 26 U.S.C. § 2053(a)(3) Supreme Court 279 U.S. 151, 149-796 280 U.S. 603, 650 503 U.S. 79, 84 520 U.S. 93, 117 Circuit Courts 34 F.2d 233 128 F.2d 618 276 F.2d 372 492 F.2d 796 517 F.2d 666 661 F.2d 1206, 1209 680 F.2d 1248 684 F.2d 1365, 1369 694 F.2d 1258, 1260 720 F.2d 1114 737 F.2d 1520, 1523 856 F.2d 1158 2 F.3d 1112, 1118 198 F.3d 515 206 F.3d 1150, 1152 243 F.3d 1254 153 F. Supp. 941 260 F. Supp. 493 447 F. Supp. 885