¹2A Singer, Sutherland Stats. and Stat. Construction, 45.06 (West Group, 6th ed., 2000).

²William J. O’Neill, Jr., 994 F2d 302 (6th Cir. 1993), rev’g 98 TC 227 (1992).

³AOD 1994-6, 1994-2 CB 1.

⁴Mellon Bank, N.A., 265 F2d 1275 (Fed. Cir. 2001), aff’g 42 FedCl 86 (2000).

⁵J.H. Scott, 186 FSupp2d 664 (ED Va. 2002), appeal docketed, No. 02-1464 (4th Cir., 4/30/02).

⁶See Uniform Prudent Investor Act (1994), U.L.A. (Supp. July 2001).

⁷Jack E. Golsen, 54 TC 742 (1970), aff’d, 445 F2d 985 (10th Cir. 1971), cert. den.

⁸See Est. of Willis E. Clack, 106 TC 131 (1996).

⁹28 USC Section 1346; Walter W. Flora, 362 US 145 (1960).

¹⁰Uniform Principal and Income Act (1997) 104, U.L.A. (Supp. July 2001).