does not address any of the issues set forth herein. 3 Eisner v. Macomber, 252 U.S. 189 (1920). See, e.g., Rev. Rul. 77413, 1977.2 C.B. 298. s See Frank Lyon Co. v. United States, 536 F2d 746 (8th Cir. 1976), 435 US 561 (1978). 6Rev. Rul. 76.533, 1976-2 C.B. 189; see also Palmer v. Bender, 287 U.S. 551 (1933