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Write a short sentence to indicate the issue that is being addressed by the respective case/ruling. Hint(look at the opinion paragraph or the first paragraph
respective case/ruling. Hint(look at the opinion paragraph or the first paragraph which is usually a summary) |
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| a. Find US Court of Appeals Second Circuit 2007-1 USTC 50,210 3 pts
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| b. Find 85 TC 914 3ptst
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| c. Find Revenue Ruling 2012-27 3 pt
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a. Why could the petitioner not deduct his business expenses? 3 pt
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