28. Are guaranteed payments to general partners in a general partnership subject to self-employment tax.

a. Yes.

b. No.

29. Missy is a 20-year old college student and is considered a dependent of her parents. Missy received a $10,000 scholarship from his university, some of which will be taxable to her. Could her scholarship income also be subject to the kiddie tax?

a. Yes.

b. No.

30. Find Action on Decision (AOD) 1984-022. The taxpayer at issue is a well-known:

a. rock star.

b. Supreme Court Justice.

c. former senator.

d. country music singer.

31. The best search connector to use if you want to find documents containing variations of a keyword such as dependent would be:

a. #.

b. >.

c. ?.

d. *.

32. As mentioned in class (or in the tax research videos) the most power search command is:

a. the * command.

b. the / command.

c. the command.

d. the w/ command.

33. Look up Bush Brothers & Co., 73 T.C. 424 (1979). Which appellate court reviewed the decision?

a. Second Circuit Court of Appeals.

b. Sixth Circuit Court of Appeals.

c. Ninth Circuit Court of Appeals.

d. Tenth Circuit Court of Appeals.

e. The case was not appealed.

34. Locate Reg. Sec. 1.302-1. Does this Treasury Regulation reflect recent amendments to the IRC?

a. Yes.

b. No.

35. Locate IRC Section 303(a). What stock percentage is necessary for the section to apply?

a. More than 30% of the decedents gross estate.

b. More than 25% of the decedents gross estate.

c. More than 30% of the decedents taxable estate.

d. Less than 25% of the decedents taxable estate.

36. Locate the following case: 140 S. Ct. 2412. Which of the following Justices dissented in this case?

a. John Roberts.

b. Ruth Bader Ginsburg.

c. Samuel Alito.

d. Clarence Thomas.

e. c and d.

37. Locate the case with the following cite: 199 F Supp 2d 1068. Is this case still authoritative?

a. Yes.

b. No.

38 Find a case in which an attorney was denied a medical expense deduction for costs related to his visits to prostitutes. Identify the Docket No. of the case you found.

a. 13506-07.

b. 14785-07.

c. 20052-92.

d. 00-1249.

39. Locate a case where a woman who fostered cats was allowed to deduct her related expenses as charitable contributions. What is the volume number in the citation to the case you find?

a. 515.

b. 136.

c. 2004.

d. 9.

40. Your client was injured in a bar fight, sued the perpetrator, and won. The jury awarded our client $10,000 to cover his medical expenses and $490,000 of punitive damages for a total amount of $500,000. Will the $490,000 of punitive damages be taxable to your client?

a. Yes.

b. No because they relate to a physical injury.

c. Depends on whether the punitive damages are excessive.

d. Depends on the seriousness of the injury.

.