Use LexisNexis Academic Search option, Legal to answer the following questions:
a. Locate the following court case: T. C. Memo 1986-512. What is its citation, what court heard it, and when was it decided?
b. Apply the Shepard’s Citator to the above case. How many citing decisions are there for this case? How many headnotes?
c. Should the finding in this case be relied upon?