Common sense dictates that Q's participation in the ranch operations should be scrutinized by reference to the trust itself, which necessarily entails an assessment of the activities of those who labor on the ranch, or otherwise in the ranch business, on Q's behalf.
The IRS'S claim that Q's participation in the ranch operations should be measured by reference to G finds no support within the statute's plain meaning.
Qwest has an eclectic roster of 20 artists who run the gamut from rock & roll, R&B, jazz and gospel, including Crumb, Ray Charles (Q's
childhood friend), Tamia (Q's
latest young protegee) and Andrae Crouch.