Which of the following citations denotes a regular decision of the Tax Court?
A)41 TCM 1272
B)35 T.C. 1083 (2003)
C)39 AFTR 2d 77-640
D)all of the above

Question

Quizplus · Accepted Answer

Option A (41 TCM 1272) denotes a Tax Court Memorandum decision, which is not considered a regular decision but rather an informal ruling used to explain the court's decision in a particular case.

Option C (39 AFTR 2d 77-640) denotes a decision from a different court (in this case, the U.S. Court of Appeals for the Fifth Circuit), not the Tax Court.

Option B (35 T.C. 1083 (2003)) denotes a regular decision of the Tax Court, as it includes the court's official abbreviation ("T.C."), the case number (35), and the year of the decision (2003).

Which of the Following Citations Denotes a Regular Decision of the Tax