Summarize US Individual income tax-

Summarize it as the structure which is given below-

There are 6 cases-

1. Callahan, 71 TCM 2103, TC Memo 1996-65 (1996)
2. Chamales v Comm., 79 T.C.M. 1428 (2000)
3. Cristea, 50 TCM 1306, TC Memo 1985-533 (1985)
4. Danville Plywood v U.S., 899 F.2d3 (1990)
5. Peacock, 37 TCM 177, TC Memo 1978-30 (1978)
6. DeGuzman, 2001-2 USTC para. 50560, 147 F.Suppp2d 274 (2001)

Reading and summarizing a case-

1. Facts. State in two or three sentences, e.g. Taxpayer contributed money to a "church".
2. Issue. State legal issues, e.g. Is the "church" a "charity" for tax deduction?
3. Decision. State Court's holding. e.g. "Church" requires members outside family.
4. Reasoning. Summarize Court's reasons for holding, e.g. the characteristics of a church are.