1.While researching a tax question for a client you locate a case with the following citation: 776 F. 2d 1428. You believe this case will be very helpful to your clients position, however, you want to determine whether any other courts have cited the case unfavorably. How many courts have cited the case unfavorably? Note: Distinguished is not the same as unfavorably.

a. 21.

b. Zero.

c. 23.

d. None of the above.