1.  Subject: Capital Gains and Losses 2.  Internal Revenue Code Section: I.R.C.

1.  Subject: Capital Gains and Losses
2.  Internal Revenue Code Section: I.R.C. § 1222
3.  Choose any case  involving I.R.C. § 1222 or
use Court Case: LITTLE v. COMMISSIONER OF INTERNAL REVENUE – https://caselaw.findlaw.com/us-9th-circuit/1279445.html
4.  Read the court case and familiarize yourself with the parties involved, facts surrounding case, etc.
5.  Synthesize the court case into a tax memo using the format from the attached example.