Many legislative, administrative, and judicial resources are available on the Internet.

Court cases can be located using a search engine provided by your browser or a tax directory site on the Internet. Using a search engine or one of the tax directory sites provided in Exhibit 16–6 (Chapter 16), find the 1987 Supreme Court decision that provides the current criteria for determining what constitutes a trade or business.

Trace the process you used to find this case (search engine or tax directory used and key words). Describe the facts that led to this decision.