Locate the following cases and answer the questions (1) What year was the case decided and what tax year was involved? (2) What court heard the case? (3) What was the issue involved? (4) Did the taxpayer or the government prevail?

1. 104 TC 140
2. 117 TC 294 (answer questions 3 and 4 for Issue #3)
3. 84 F. Supposed. 2d 1043
4. 349 F3d 102
5. TC Memo 1997-498
6. 668 F.3d 1008