Identify which of the following statements is false.
A)Regular and memorandum decisions of the Tax Court are published by the government in the Tax Court of the United States Reports.
B)The citation Cristofani, 97 T.C. 74 (1991)indicates that the decision is a regular decision of the Tax Court.
C)The citation Estate of Newhouse, 94 T.C. 193 (1990), nonacq. 1991-1 C.B. 1 indicates that the IRS did not formally disagree with this 1990 Tax Court decision until 1991.
D)The Board of Tax Appeals preceded the Tax Court.

Question

Quizplus · Accepted Answer

Regular and memorandum decisions of the Tax Court are published, but not in the "Tax Court of the United States Reports." This title is incorrect; regular decisions are published in the "Tax Court Reports," and memorandum decisions are not published in a reporter but are available through various legal research databases.

Identify Which of the Following Statements Is False