Case analysis needs to include 5 parts as following:
1, the issue (what is the problem/question of the case?)
2, Facts (only put relevant facts)
3, Rules (need to use review of the relevant tax law sources as references, Ex.: Internal Revenue Code (IRC), Treasury, Regulations, Revenue Rulings, judicial authority, court cases)
4, Argument/ analysis (how does the law apply to the fact?)
5, conclusion (answer to the question and the issue)
