A Memorandum decision of the U.S. Tax Court could be cited as:
A)T.C. Memo. 1990-650.
B)68-1 USTC ¶ 9200.
C)37 AFTR 2d 456.
D)All of the above.
E)None of the above.

Question

Quizplus · Accepted Answer

Memorandum decisions of the U.S. Tax Court are cited as T.C. Memo. followed by the year and a consecutive number. Therefore, option A is the correct format for citing a Memorandum decision of the U.S. Tax Court. Options B and C refer to different citation formats for other types of tax court cases.

A Memorandum Decision of the U