Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 39

If your last name begins with the letters A-L, read and brief the following cases:
a. Sorensen , T.C. Memo. 1994-175
b. Keller , 84-1 USTC ¶ 9194.
If your last name begins with the letters M-Z, read and brief the following cases:
c. Washington , 77 T.C. 601
d. Tellier , 17 AFTR2d 633