You will use CCH IntelliConnect (aka CCH Omnitax or AnswerConnect) exclusively for your tax research for this course (access provided through the Library).
Answer the following questions for each of the cases listed below:
What tax year(s) was involved?
What year was the case decided?
What court heard the case?
What was the issue involved?
Who prevailed, the taxpayer or the government?
Cases:
104 TC 140
84 F. Supp. 2d 1043
349 F3d 102
TC Memo 1997-498
668 F.3d 1008