Find and read Qui Van Phan v. Comm., T.C. Summary Opinion 2015-1 (January 12, 2015) Brief this case: Issue. Facts Law Finding Authoritative Value and Significance of this case.Your answer should be 220 - 500 words. It must include references to minimum of 3 primary sources (Code sections, regulations, rulings or cases) .provided in the case.

Below is the article.

https://www.ustaxcourt.gov/InOpHistoric/PhanSummary.Kerrigan.SUM.WPD.pdf