Authorities Cited: United States Code 26 U.S.C. § 9004(a)(2)(B) Supreme Court 285 U.S. 355, 366 439 U.S. 60, 68-69 456 U.S. 45, 54-55 Circuit Courts 968 F.2d 924, 935 85 F.3d 450, 453 199 F.3d 773, 775 208 F.3d 1122, 1132 259 F.3d 535 259 F.3d 1169 368 F.3d 1053, 1058 385 F.3d 1128, 1130 496 F.3d 1009, 1012-1020 Federal Rules of Appellate Procedure Fed. R. App. P. 35 Fed. R. App. P. 43(c)(2)