Voluntary Research and Writing - Based upon Dorocak, The Clintons Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses, 104 W. Va. L Rev 1 (2001) Items to be Located Separately described below are items of authority (cases, Revenue Rulings, etc.) to be located by the student.Research Resources The materials should be found by using the following online services: CCH and Westlaw.

Due (FOR ELECTRONIC SUBMISSIONS, PLEASE MAKE EVERY EFFORT TO SUBMIT, IF POSSIBLE, EITHER A SINGLE PDF OR A SINGLE WORD DOCUMENT OF THE ENTIRE WRITING ASSIGNMENT. THANK YOU.) For the particular item located, the student should:1) Turn in a 1-2 paragraph summary (on 1-2 pages) (typed and printed on a word processor in the students own words) of the 1 item located, 2) Turn in a 1 paragraph summary (same 1-2 pages) of how the item was located.3) Turn in a 2 page attachment (1 page from each of 2 research resources Westlaw and CCH, original only please) showing the item located.4)Each student must turn in his or her own written summary and attachments.

3 points Westlaw attachment, 3 points CCH attachment (same item attached from each different source), 3 points summary of how located, 3 points summary of item;

.Students should (1) choose and read at least one small portion of the Dorocak article from sections II (income) or III (deduction), and then (2) also choose one item of authority (e.g., a case, IRS ruling) mentioned in the paper and (3) find that item (Westlaw and CCH) and write about it as described above.