Which trial court decision is generally less authoritative?
A) U.S. District Court.
B) U.S. Tax Court.
C) U.S. Court of Federal Claims.
D) Small Cases Division of the Tax Court.
E) All of these have the same authority.

Question

Quizplus · Accepted Answer

The Small Cases Division of the Tax Court handles smaller, less complex tax disputes, and its decisions are not published or treated as precedent, making them generally less authoritative compared to decisions from other courts listed.

Which Trial Court Decision Is Generally Less Authoritative