Locate and read the opinion for each of the following cases and then match each case to the courts holding in that case. Each case has only one of the listed holdings, no holding is matched twice, some holdings are not matched to a case.

-	Vichich v. Commissioner, 146 T.C. No. 12 (2016)
-	Hoffman, et ux v. Commissioner, T.C. Memo 2016-69

A.	Petitioner did not establish that the losses incurred in 2003 and 2004 were unavoidable.
B.	Petitioner is required to include the nonemployee compensation in gross income for taxable year 2011.
C.	Although petitioner incurred expenditures exceeding the amount respondent allowed, petitioner failed to establish that they were ordinary and necessary.
D.	Petitioner may only deduct the cost of those field-packing materials that are actually used each tax year, and must defer deduction of the rest.
E.	Petitioner is not entitled to use the AMT credit to offset individual income tax liability for 2009.