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locate the following case heard by the 8th Circus: Surtherland Lumber- Southwest, Inc. v. Commissioner a. what is the primary code section(s) in the question

locate the following case heard by the 8th Circus: Surtherland Lumber- Southwest, Inc. v. Commissioner
a. what is the primary code section(s) in the question for this case
b. who won the case?
c. if the IRS lost the case, did they acquiesce or not?
d. explain how you locate the information to answer these questions

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