Which of the following citations denotes a regular decision of the U.S. Tax Court?

Question

Quizplus · Accepted Answer

Regular decisions of the U.S. Tax Court are cited as TC (Tax Court) followed by the volume number and page number. Therefore, choice C with "54 TC 1873" is the correct citation for a regular decision of the U.S. Tax Court.

Choice A ("247 F.Supp. 1519") denotes a decision of a U.S. District Court, Choice B ("49 TCM 769") is a memorandum decision of the U.S. Tax Court which does not have precedential value, Choice D ("531 F.2d 1165") indicates a decision of a U.S. Circuit Court of Appeals, and Choice E ("1987-2 CB 674") is a citation to the Internal Revenue Bulletin which publishes official interpretations of the IRS.

Which of the Following Citations Denotes a Regular Decision of the U.S