Authorities Cited: United States Code 26 U.S.C. § 61(a)(12) 26 U.S.C. § 166 26 U.S.C. § 1361 26 U.S.C. § 1366 26 U.S.C. § 7121(a) Code of Federal Regulations 26 C.F.R. § 1.166 26 C.F.R. § 301.7121 Supreme Court 506 U.S. 523, 525 531 U.S. 206, 121-210 Circuit Courts 17 F.2d 630, 634 159 F.2d 848, 850-851 178 F.2d 270, 271 730 F.2d 634, 638 742 F.2d 1311, 1314-1315 778 F.2d 769, 770-773 800 F.2d 625, 630 875 F.2d 420, 424 899 F.2d 1149, 1152 950 F.2d 1540, 1543 984 F.2d 394, 397 992 F.2d 1136, 1141 20 F.3d 1128, 1134 47 F.3d 168, 171 51 F.3d 1016, 1020 75 F.3d 1146, 1150 187 F.3d 1352, 1356 213 F.3d 1324, 1326-1330 270 F.3d 135, 142-144 305 F.3d 474, 476 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c) 430 F. Supp. 2d 682, 685