two federal bankruptcy cases re Kirby  and re Goff that involve a bankruptcy trustee's obligation to file and pay income tax on behalf of a bankruptcy estate. Review these cases and provide an analysis of the respective opinions by answering the following:

1.What is the authoritative weight of these decisions for future courts deciding similar cases?

2.What did these courts rely upon as the most important factor in rendering their decisions?

3.Would a bankruptcy trustee's reliance onIn re Kirby be a reasonable basis to abate penalties for failing to file an income tax return?Explain your answer.

4.Using the skills you have developed in this class, distinguish the two decisions in a nice, concise and precise statement.

5.Provide appropriate citations for both cases.