51; Diebold, Helmsley v. U.S., 941 F.2d 71, 87 (2nd Cir. 1991), Pacific Enterprises,101 T.C. at 23; Convergent Technologies, Inc., v. Commissioner, T. C. Memo. 1995-320, Rankin v. Commissioner, 138 F.3d 1286, 1289 (9th Cir. 1998). Second, the divergent treatment as error cases rely on the proposition that