Compose an Internal Research Memo like the one in Exhibit 2-9 on page 2-20 of the text.

Compose an Internal Research Memo like the one in Exhibit 2-9 on page 2-20 of the text. [T.C. Summary Opinion 2013-106], Kristen L. Powers v. Commissioner. Consider how this 2013 case might apply to your individual tax clients. Be sure to consider how this case follows the 1930 precedent in Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930). Also, Internal Revenue Code Sec. 274(d)(3) and Reg. Sec. 1.274-5t(b)(5). Turnitin will check for originality.