Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1001 18 U.S.C. § 1341 18 U.S.C. § 1344 Supreme Court 110 U.S. 81, 94-97 328 U.S. 640, 646-647 360 U.S. 264, 269 373 U.S. 83, 87 527 U.S. 1, 16-25 538 U.S. 500, 504 Circuit Courts 383 F.2d 936, 940 506 F.2d 1252, 1257 537 F.2d 922, 929 752 F.2d 1148, 1151 909 F.2d 1557, 1567 988 F.2d 1509, 1513 8 F.3d 462, 468 8 F.3d 1187, 1192 62 F.3d 1073, 1078 80 F.3d 1151, 1170 106 F.3d 737, 740 146 F.3d 764, 769 189 F.3d 521, 525 197 F.3d 900, 904-905 202 F.3d 969, 973 221 F.3d 1020, 1026 224 F.3d 654, 664 272 F.3d 908, 911 282 F.3d 500, 508 324 F.3d 894, 900 329 F.3d 937, 943 372 F.3d 848, 857 387 F.3d 585, 589 390 F.3d 1013, 1016 454 F.3d 670, 674 521 F.3d 804, 813 523 F.3d 702, 708 532 F.3d 615, 618 534 F.3d 574, 590 534 F.3d 696, 701 540 F.3d 578, 598