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Tax Research

Accounting class

Larry has severe vision problems and, in the past, he has claimed the additional standard deduction available to blind taxpayers. This year Larry's doctor prescribed a new type of contact lens that greatly improved his vision. Naturally, Larry was elated, but unfortunately new problems developed. He suffered severe pain, infection, and ulcen from wearing the new lens. The doctor recommended that he remove the lens and after several weeks his eyes healed. The doctor told him that he could wear the contacts again, but only for bricf time periods, or the problems would recur. Can Larry claim the additional standard deduction available to blind taxpayers? Research sources include Emamel Hollman, 38 T.C. 251 (1963). The research memo should be prepared using the following four sections. Fulfilling the requirements of the four sections will result in 50 points. Note that following the descriptions of the four sections is a list of items that relate to the points for that section. It is required that you use this four section format. 1. Facts (5) a. Facts are stated clearly. b. Facts focus on necessary (relevant) items. 2. Issue (10) a. The proper issue(s) is(are) addressed. b. The issue(s) is(are) worded as a question. c. If more than one issue is present, each is listed and numbered separately in this section. 3. Conclusion (10) a. The conclusion is correct based on current law b. The student's conclusion is logical based on the law located, even if not correct based on the entire body of law. c. Should be a one sentence conclusion for the (each) issue. d. If more than one issue was listed, there should be a corresponding, numbered conclusion for each issue e. Authorities should not be listed in this section 4. Authority / Reasoning (25) a. The student located the proper authority. b. The authority is presented in order of the relative weight of the authority c. The authority is properly cited d. The authorities are discussed, not simply copied verbatim. e. The authorities are related to the facts of the case f. If authorities conflict, this is discussed g. There is a summary/conclusion discussion of this section as the last paragraph. Specific potential writing problems that will cause loss of points: 1. Words are misspelled. (5 points each occurrence) 2. Subject and verbs do not agree. ( 5 points each occurrence) 3. Incorrect word is used in such a way as to make it clear that the student used spell check but did not proofread. (Example: the student uses the word if when intending to use the word 'is') (5 points each occurrence) 4. The use of an incomplete sentence. (5 points each occurrence) 5. Any one sentence paragraphs (other than the issue and conclusion statements). (5 points each occurrence)

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