2. A 1990 Tax Court Regular decision involves a taxpayer who was injured on the job. In an interesting twist, the taxpayer and his wife were the majority shareholders of the corporation for whom the taxpayer was working when he was injured. a. Find and cite this case. b. According to the IRS, the taxpayer and the corporation were not dealing at arm's length. How did the court address this issue in its opinion? c. In one or two sentences, summarize the tax consequences of the court's decision for both the taxpayer and the corporation, citing relevant Code sections