ase Brief

Following a style similar to the technique set forth in Legal Research, Writing & Analysis, prepare a brief of the following case:

Diamond v. Commissioner of Internal Revenue

56 TC 530 (1971), affd, 492 F2d 286 (7th Cir. 1974).

Include a discussion of the current status of the law as it pertains to the receipt of a profits interest in a partnership in exchange for services including a brief discussion of subsequent cases and IRS pronouncements.