I want to know the answer to the following question:
What body ruled the Eisenhower was not a professional writer?
All the background I'm provided with is that "Eisenhower's profit on the book was substantially aided by an unprecedented ruling by the U.S. Department of the Treasury that Eisenhower was not a professional writer, but rather, marketing the lifetime asset of his experiences, and thus he only had to pay capital gains tax on his $635,000 advance instead of the much higher personal tax rate.". Is that enough to answer the question?