If your last name begins with the letters AL, read and brief the following cases. a. Rownd,

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If your last name begins with the letters A–L, read and brief the following cases.

a. Rownd, T.C. Memo. 1994-465

b. Arnes, 93-1 USTC ¶ 50,016.

If your last name begins with the letters M–Z, read and brief the following cases.

c. Willie Nelson Music Co., 85 T.C. 914

d. Independent Contracts, Inc., 73 AFTR2d 94-1406

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Federal Tax Research

ISBN: 9780324659658

8th Edition

Authors: William A. Raabe, Gerald E. Whittenburg, Debra L. Sanders

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