Locate the following cases and answer the questions (1) What year was the case decided and what tax year was involved? (2) What court heard the case? (3) What was the issue involved? (4) Did the taxpayer or the government prevail?

1. 104 TC 140
2. 117 TC 294 (answer questions 3 and 4 for Issue #3)
3. 84 F. Supposed. 2d 1043
4. 349 F3d 102
5. TC Memo 1997-498
6. 668 F.3d 1008

Answer rating: 100% (QA)

a 104 TC 140 1 1995 1985 2 US Tax Court 3 The issue is whether compensation paid by the Houston Rockets in return for the performance of personal services by petitioner is income to him or to his pers... View the full answer