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 the above are the same.

Question

Quizplus · Accepted Answer

The Small Cases Division of the Tax Court is generally considered less authoritative because it only handles cases where the amount in dispute is small (less than $50,000), and its decisions are not published or precedential. The other courts listed handle larger or more significant cases and their decisions carry more weight as precedent.

Which Trial Court Decision Is Generally Less Authoritative