Find a relatively case, ruling, or opinion and provide critical analysis with respect to the case/ruling or opinion. If you want to analyze a recent article, that is permitted as well. Your analysis may include: (i) whether the ruling was correct or incorrect in your opinion; (ii) flaws in the taxpayer or taxing authorities argument; (iii) what the taxpayer could have done from a tax planning standpoint; (iv) what the taxpayer or taxing authority could have argued to improve their position; (v) whether this appears to be a majority or minority view; and (vi) whether this may be a trend in a particular area. This is not an exhaustive list as to how you may analyze a case and I am looking for critical analysis and not just a restatement of the ruling or article. In your analysis, please provide a link to the case, ruling, opinion or article, if possible.