Locate and read the case at 101 TC 537.
a. What is the complete cite to the case?
b. Which party is filing suit?
c. What court issued the holding?
d. Did the taxpayer have an attorney serving as his representative?
e. Where was the taxpayer located?
f. In what year did the transaction in question occur?
g. When was the decision rendered?
h. What were the dollar amounts involved?
i. What Code section(s) was at issue?
j. For whom did the court rule?
k. Who was the judge issuing the opinion?
1. Citate the case in the CCH and RIA Citator. Is the ruling still authoritative with respect to similar facts and issues? Compare the information each citatory provided you.