Find the court decision located at 1 AFTR2d 1158.

a. Give the case name.

b. What court heard the case?

c. When was the case decided?

d. What is the disposition of the case?

e. Briefly explain the subject matter of the case.

Research the following case. Give the citation, date of decision or date issued,

tax year(s), disposition and subject matter.

a. Thor Power Tool Co. v. Comm. (Supreme Court decision)