1. Find the Opinion for Wane R. Felton and Deondra J. Felton v. Commissioner and answer the following:
   1. What court issued this option? What is the proper citation of the case?
   2. What was the issue(s) to be decided in the case?
   3. How much salary income was reported on the taxpayers returns in 2008 and 2009?
   4. How much were the blue envelope amounts for 2008 and 2009?
   5. How much was claimed as mortgage interest and how much was claimed as charitable contributions on the taxpayers 2009 return?