Explain both cases

1.What worked, and the lessons to be learned in

Martin Ice Cream, 110 TC 189 (1998)

2. And what didnt work, and the lessons to be learned, in

Kennedy, TC Memo 2010-206.

You may also include other cases, if you want, but that is not necessary. It is important that for each case that you do cite that you provide enough detail so it is clear why the case it important, what were the facts, how did the court analyze the facts, what conclusion was reached, and what are the implications for someone attempting to make a personal goodwill argument.