48. Find the court decision located at T.C. Memo. 1992-204.

    1. Which court heard the case?

    2. Who was the judge(s)?

    3. Which tax year(s) is in question and in what year was the case decided?

    4. Which code section(s) was at issue?

    5. What was the issue(s) involved?

    6. Which party prevailed in the decision?