C. (5 points) Download and read the following court case, Hort v. Commissioner 313 US 28 (1941), and answer the questions below: 1. What is the issue in two sentences or less, in your own words)? 2. Who is the respondent in the initial court? 3. What was the decision of the Board of Tax Appeals? 4. What was the decision of the Circuit Court of Appeals? 5. What was the decision of the U.S. Supreme Court? D. (4 points) Find Revenue Ruling 90-23. 1. What is the issue addressed in this revenue ruling (in two sentences or less, in your own words)? 2. How is Revenue Ruling 94-47 related to Revenue Ruling 90-23