... Taxation, Description of the "CARE Act of 2003," (JCX-04-03), February 3, 2003; Symposium: Business Purpose ... (CCH) 2189 (1997), cert. denied 526 U.S. 1017 (1999); Peerless Indus. v. Commissioner, 1994-1 U.S.T.C. (CCH) para. 50,043 ...