41. Use the RIA Checkpoint Citator 2^nd to evaluate the 202 Gwendolyn A Ewing Tax Court case.

a) What is its citation and what tax issues does the case adress?

b) What is the cases direct judicial history?

c) where is the case annotated in the United States Tax Reporter?

d) The Robert Haag case cites the 2002 ewing case at 94 A.F.T.R. 2d 2004-6667. What is the Haag cases treatment of the Ewing case?