i could not find answers to c,d,e,f

Locate the court decision with the following citation: 144 T.C. 279. a. What is the name of the case? b. Which court heard this case? c. In what year was the case decided? d. What was the issue (or issues) involved in the case? e. What was the court's ruling? f. How many times has this case been cited? (Hint: using the citator)