You Have the Following Citation: Joel Munro, 92 T

question 54

Multiple Choice

You have the following citation: Joel Munro, 92 T.C. 71 (1989) . Which of the following statements is true?

• A)The taxpayer, Joel Munro, won the case because there is no reference to the IRS.
• B)The case appears on page 71 in Volume 92 of the official Tax Court of the United States Reports and the case was decided in 1989.
• C)This citation refers to a taxpayer conference between the IRS and the taxpayer.
• D)The case was tried in 1989 and was appealed in 1992.

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Definitions:

Nonfoliated Metamorphic Rock

Metamorphic rocks that do not exhibit a layered or banded appearance as a result of their mineral grains being arranged randomly.

Hornfels

A fine-grained, nonfoliated metamorphic rock, typically formed by contact metamorphism of nearly any kind of starting rock.

Igneous Intrusion

The process and resultant feature where magma cuts through pre-existing rock layers, cooling and solidifying underground.

Anticline

A geological feature characterized by a convex fold in rock layers that arches upward, often associated with oil reserves.