Which one of the following is not a citation to a Tax Court decision?

Name: Which one of the following is not a citation to a Tax Court decision?
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Question

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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. The format used in option A typically cites decisions from federal courts like the U.S. District Courts or the Court of Appeals, not the Tax Court.

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