Look up Summit Publishing Company, 1990 PH T.C. Memo 90,288, 59 (T.C. Memo 1990-288) TCM 833, and

Question:

Look up Summit Publishing Company, 1990 PH T.C. Memo ¶90,288, 59 (T.C. Memo 1990-288) TCM 833, and J.B.S. Enterprises, 1991 PH T.C. Memo ¶91,254, (T.C. Memo 1991-254) 61 TCM 2829, and answer the following questions:
a. What was the principal issue in these cases?
b. What factors did the Tax Court consider in resolving the central issue?
c. How are the facts of these cases similar? How are they dissimilar?