Locate and read the Folium case at 80 AFTR2d 97-7779 (CA 2, 1997)
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 was at issue?
j. For whom did the court rule?
k. Who was the judge issuing the opinion?
1. Is this case still authoritative with respect to similar issues and facts? How did you determine your answer?