s Realty Corp. v. Commissioner, 46 T.C. 363 (1966); Steinway & Sons v. Commissioner, 46 T.C. 375 (1966); Eller v. Commissioner, 77 T.C. 934 (1981); Giberson v. Commissioner, 44 . 154 (CCH) 1982. m See, e.g., Rev. Rul. 2003-28, 2003.11 I.R.B. 194; Rev. Rul. 57.293, 1957-2 C.B. 153. "See, e.g., Nassau Su

jected the idea that the "intrusiveness" of a search depends in whole or in part on the nature of the property being searched. In United States v. Giberson, 527 F.3d 882 (9th Cir.2008), we specifically rebuffed the argument that computers are special for Fourth Amendment purposes by virtue of how much