1.Using a Citator. Trace Stephen Bolaris, 776 F.1d 1428, in
the cicator.
a. According to the citator, how many rimes has the Ninth
Circuit ‘s decision been cited?
b. Did the decision address more than one issue? Explain.
c. Was the decision ever cited unfavorably? Explain.
2. Interpreting a Case. Using any tax service, refer ro the
Holden Fuel Oil Company, RIA T.C. Memo 172,045 (T.C. Memo 1972 -45), 31 TCM
184.
a. In which year was the case decided?
b. What controversy was litigated?
c. Who won the case?
d. Was the decision reviewed at the lower court level?
e. Was the decision appealed?
f. Has the decision been cited in ocher cases?
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