Locate and read the following two cases:

J.B.S. Enterprises, Inc., TC Memo 1991-254, 61 TCM 2829, 1991 PH TC Memo

¶91,254 Summit Publishing Company, Inc., TC Memo 1990-288, 59 TCM 833, 1990 PH TC Memo ¶90,288 List those facts that you feel most influenced the judges to reach different conclusions in these two cases.

AppendixLO1