Which one of the following is not a citation to a Tax Court decision?
A)Simon Shield v.U.S., 79-1 USTC ¶8431
B)Robert L.Lynch, 84 T.C._______, 29 (1984)
C)James Pretzfelder, T.C.Memo 1983-147
D)Timothy Kirby, 47 TCM 814
E)J.Simpson Dean, 35 T.C.1083 (1961)

Question

Quizplus · Accepted Answer

Option A is not a citation to a Tax Court decision because "USTC" refers to the United States Tax Cases, which compiles decisions from various courts, not exclusively the Tax Court.

Which One of the Following Is Not a Citation to a Tax