The purpose of this assignment is to familiarize you with the various tax court cases involving individual and corporate transactions that have been decided at all levels of the United States court system. These cases have often established the precedent for the treatment of certain tax transactions and serve as a source of tax research. Assigned court cases will reinforce the key concepts learned in class. For this assignment you will summarize your choice of court cases using the FICA model of analysis. FICA stands for Fact Issue Conclusion and Analysis and allows you to concisely summarize the conclusions of a court case. To summarize the case follow these steps:
Briefs should be at least twopages long double-spaced 12-point font. You will complete three separate court case briefs this semester to be submitted to your Assignments Folder by Sunday at 11:59 p.m. on the designated due date.
To research your case you may use the Legal Information Institute website. Links for the relevant courts are below. Confine your search to those cases that involve a tax law issues.
MY CASE ISNATIONAL BELLAS HESS V. DEPRTMENT OF REVENUE OF THE STATE OF ILLINOIS
