I have a paper need to be written regarding section 351, but it has limited. Below are the requirements. However, I have still confused with this instruction. Could you please give me at least 2 cases of that? Or can you give additional instructions?

that let me what I should do for this paper. Thank you!

Then in your list of references following your five pages, you would cite the case:

⁴ H. B. Zachry Co. v. Commissioner, 49 T.C. 73, 1967 U.S. Tax Ct. LEXIS 23, 27 Oil & Gas Rep. 821 (United States Tax Court November 2, 1967, Filed) App. Last paragraph. Line 1.

Margins must be no more than one inch on all sides, with 12-point print, and 1.50 line spacing. The topic will involve 26 USC 351 Transfer to Corporation Controlled by Transferor. The papers references are limited to case law reported in the Southwestern Reporter (limited to Texas cases, so dont expect to find much here), United States Tax Court Cases, Federal Supplement, and the Federal Reporter. Of course, any statutory, constitutional, or regulatory authority cited in the case opinion can be cited as authority. The paper will be allowed no more than five cases as references. Your grade is based on your ability to articulate the similarities and/or differences between and among your case law. Merely repeating or paraphrasing what each opinion held will not result in a good grade because I can read the opinions themselves for such legal analyses.