Authorities Cited: United States Code 15 U.S.C. § 952(a) 18 U.S.C. § 2 18 U.S.C. § 2(a) 18 U.S.C. § 2(b) 18 U.S.C. § 2422(b) 21 U.S.C. § 841(a)(1) 21 U.S.C. § 846 26 U.S.C. § 7212(a) Supreme Court 267 U.S. 432, 436 328 U.S. 750, 765-766 379 U.S. 241, 256 Circuit Courts 202 F.2d 830 315 F.2d 62, 66 317 F.2d 808, 816 319 F.2d 620 419 F.2d 825 488 F.2d 1165, 1168 493 F.2d 547, 552 497 F.2d 165, 171 501 F.2d 1284, 1289 558 F.2d 1219, 1224 619 F.2d 1041 661 F.2d 1206, 1207 747 F.2d 1404 773 F.2d 1553, 1557 3 F.3d 380, 387 56 F.3d 1357 147 F.3d 1316, 1318 166 F.3d 1362, 1364 193 F.3d 1327, 1331 204 F.3d 1069, 1072 292 F.3d 1334, 1347 338 F.3d 1299 344 F.3d 1089 358 F.3d 1280 368 F.3d 1283, 1286 378 F.3d 1281, 1295