531 U.S. 206, 121 S. Ct. 701, 148 L. Ed. 2d 613, 14 Fla. L. Weekly Fed. S 56, 69 U.S.L.W. 4060, 87 A.F.T.R.2d (RIA) 417, 2001 D.A.R. 259, 2001 Daily Journal DAR 259, 2001 Colo. J. C.A.R. 372, 2001 U.S. LEXIS 638, 2001 Cal. Daily Op. Serv. 261
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