12 amici will bring perspectives and analyses that will be of use to the court in making its determinations. Mausolfv. Babbitt, 158 F.R.D. 143, 148 (D. Minn. 1994) (environmental group conferred amicus status where the participation of the group "may assist the Court in its resolution of the issues raise

with both the form and substance of the arrangement. 8 See Priv. Ltr. Rul. 90-23.017 (March 7, 1990). 9 Kruesel v. United States, 63-2 USTC ¶ 9714 (D. Minn. 1963); Rev. Rul. 77-413. 1977-2 C.B. 298; Rev. Rul. 71- 567, 1971-2 C.B. 309; Priv. Ltr. Rul. 80-25-116 (Mar. 28, 1980). In some situations, courts h

fraud/ fepa/ cases/, stanleya/ 08- 29-08stanley-info.pdf. 133 See Criminal Information, United States v. AGA Medical Corp., No. 08-cr-172, ECF No. 1 (D. Minn. June 3, 2008), available at http://www. justice.gov/criminal/fraud/fepa/cases/agamedcorp/06-03-08aga-info. df. ta Complaint, SEC v. Innospec, supra n