Using Nexis Uni, download and read Hardman v. United States**, 827 F.2d 1409 (9^th Cir., 1987), then “brief” the case.

** You may recall that the Hardman case was the “authority” used by the Tax Court in Bell v. Commissioner which was the case you “briefed” in Court Case Brief #1.

Your Brief should be no more than 4 pages in length (double-spaced, 12 pt Arial or Times New Roman font). Submit your Brief in a Word or PDF file. Please put your name in the paper and name your file with “your_name_court_case_brief_#2 (for example: “jane_doe_court_case_brief_#2”)