Using a search engine, look up the Tax Court case of Regina M. Lomanno vs. Commissioner, 68 T.C.M. 565 (1994). 1. Read the case. I suggest you print it out. 2. Write a summary of the case as follows: a) Summary of the facts b) The issue in the case c) Describe the underlying facts of what gave rise to the case d) What did the Court rule? What was the reasoning of the Court? 3. Describe the tax court and how and when a taxpayer gets to bring his or her case to the tax court. You can research this using your favorite search engine.