Please cite it properly. Thank you!

8. Using a Citation Search or a Keyword Search in the Federal Tax Cases database, find the 2012 Tax Court memorandum decision in the Daniel H. O'Connor case. a. Provide a proper citation to the Tax Court's decision in the case. b. Which Code sections are discussed in the case? c. What tax year was involved in the case? d. What are the facts of the case? e. What issues were decided in the case? f. What did the Tax Court conclude with respect to these issues