Find a 2006 10th Circuit Court of Appeals decision involving Roger L. Watkins and answer the following questions. The purpose of these questions is to enhance your skills in reading and interpreting authorities that you locate while doing tax research.
a. What is the complete citation to the case?
b. What is the citation to the original trial court decision to which this appeal relates?
c. In your own words, explain the basic tax issues addressed in the case.
d. Which of the four basic tax planning variables described in Chapter 4 is at issue in this case?
e. Has this case been cited in other cases? If so, how many times?