Authorities Cited: United States Code 15 U.S.C. § 1 26 U.S.C. § 61 26 U.S.C. § 162 26 U.S.C. § 462 26 U.S.C. § 1341 26 U.S.C. § 1341(a) 26 U.S.C. § 1341(a)(1) 26 U.S.C. § 1341(b)(2) 28 U.S.C. § 1295(a)(3) Code of Federal Regulations 26 C.F.R. § 1.1341 Supreme Court 340 U.S. 590, 592 394 U.S. 678, 680-683 519 U.S. 337, 340 524 U.S. 206, 212 529 U.S. 362, 404 Circuit Courts 756 F.2d 44, 47 881 F.2d 259, 264 991 F.2d 292 76 F.3d 568, 572 149 F.3d 805, 815-816 219 F.3d 359, 367-368 222 F.3d 1331 263 F.3d 659 271 F.3d 740 273 F.3d 875, 881 471 F.3d 1321, 1324 389 F. Supp. 2d 692, 699-702