The following excerpt is from U.S. v. Wood, 943 F.2d 1048 (9th Cir. 1991):
1 We review the district court's formulation of jury instructions for an abuse of discretion, examining whether the instructions taken as a whole were misleading or represented a statement inadequate to guide the jury's deliberations. United States v. Powell, 936 F.2d 1056, 1064 (9th Cir.1991).
2 I.R.C. 165(a) and (c) provide in pertinent part that:
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