Can you find some similarities and differences between below two cases of law under section 351? Thank you.

Case 1

Citation: Martin Ice Cream Co. v. Commissioner, 110 T.C. 189, 110 T.C. 18 (U.S.T.C. 1998)

History: United State Tax Court, 1998

Citation: John P. and Alice Bongiovanni, Appellants, v. Commissioner of Internal Revenue, Appellee, 470 F.2d 921 (2d Cir. 1972)

History: US Court of Appeals for the Second Circuit - 470 F.2d 921 (2d Cir. 1972)