[ANSWERED] Read the following nvo cases and explain why the Supreme Court reached different con – clusions for.

Read the following nvo cases and explain why the Supreme
Court reached different con – clusions for cases involving similar facts and
issues:
• CIR v. Court Holding Co., 33 AITR 593, 45-1 USTC 119215
(USSC, 1945)
• U.S. v. Cumberland Public Service Co., 38 AITR 978, 50-1
USTC 119129 (USSC, 1950)