Broadview Lumber Co., Inc. v. United States, 561 F.2d 698 (7th Cir. 1977) involved a 26 U.S.C. 334(b)(1) transaction in which the government sought to use the Kimbell-Diamond doctrine to force the taxpayer to receive a cost basis. The Seventh Circuit held that the Kimbell-Diamond doctrine is inapplicable "in cases falling within the ambit of 334(b)(2)," id. at 712 and n. 30, but it did not rule out the possibility that it might apply in situations where 334(b)(2) is inapplicable. Id. at 712, 714.