LO.2 Answer the following questions based upon this citation: United Draperies, Inc. v.

Comm., 340 F.2d 936(CA–7, 1964), aff’g 41 T.C. 457(1963), cert. denied 382 U.S. 813(1965).

a. In which court did this decision first appear?

b. Did the appellate court uphold the trial court?

c. Who was the plaintiff?

d. Did the Supreme Court uphold the appellate court decision?

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