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A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a) Final Other  ##  ( ( ( (  # P['A>P#)  dd^_  R SUPREME COURT OF THE UNITED STATESА uB  -(  ^_dd #T P[:+AdP# <<  I A 1 a (1)(a) i) a) I A 1 a (1)(a) i) a)-#[ P['CdP# ( ( , , ) C  (9 C No. 91!1229 ) !   J  #o P['Cn&P# ddd < Ӌ%ib uB  ddd < #[ P['CdP#"&91!1229"DISSENT  uBn  UNITED STATES v. McDERMOTT%jb uB  ddd < #[ P['CdP#"&91!1229"DISSENT  uBn  UNITED STATES v. McDERMOTT`B؃ C UNITED STATES by and through INTERNAL  J , REVENUE SERVICE, PETITIONER v.  J !UBRUCE J. McDERMOTT et al.   on writ of certiorari to the united states court  of appeals for the tenth circuit %#[ P['CdP# d [March 24, 1993] -,   #o P['Cn&P#  J gFootnotes#[ P['CdP# dd X01Í Í01Í Í , , #o P['Cn&P#X` hp x (#%'0*,.8135@8: