Question: Locate and read the following two cases: J.B.S. Enterprises, Inc., T.C. Memo 1991-254,61 TCM. 2829, 1991 PH T.C. Memo 91,254 Summit Publishing Company, Inc., T.C.

Locate and read the following two cases:
J.B.S. Enterprises, Inc., T.C. Memo 1991-254,61 TCM. 2829, 1991 PH T.C. Memo ¶91,254
Summit Publishing Company, Inc., T.C. Memo 1990-288,59 TCM. 833, 1990 PH T.C. Memo ¶90,288
List those facts that you feel most influenced the judges to reach different conclusions in these two cases.

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