Locate and read the following two cases: J.B.S. Enterprises, Inc., T.C. Memo 1991-254,61 TCM. 2829, 1991 PH

Question:

Locate and read the following two cases:
J.B.S. Enterprises, Inc., T.C. Memo 1991-254,61 TCM. 2829, 1991 PH T.C. Memo ¶91,254
Summit Publishing Company, Inc., T.C. Memo 1990-288,59 TCM. 833, 1990 PH T.C. Memo ¶90,288
List those facts that you feel most influenced the judges to reach different conclusions in these two cases.