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

Choice B is the only citation that includes "T.C." (Tax Court) and a year, which denotes a regular decision of the Tax Court. Choice A is a memorandum opinion of the Tax Court and choice C is a summary opinion of the Tax Court.

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