Use Westlaw to answer the following questions.

a. Locate the 2006 David Bruce Billings Tax Court case (Hint: use Find&

Print). What was the tax issue and what was the decision of the court?

b. Find the 2007 David Bruce Billings Tax Court case. Why are the results of this case different from those of the 2006 case?

c. What is the KeyCite Key Number for the issue in the 2007 case?

d. How useful do you think the KeyCite Key Numbering system is in locating cases on income tax issues?