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11 Terms
Tax Court Regular Decisions: Involve Unique issues not previously resolved.
Mitchell V. Commissioner, 131 T.C. 215 (2008)
Pauli v. Commissioner, 11 B.T.A. 784 (1928(
Tax Court Memorandum Decisions: deal with the application of already established principles (not binding precedents)
Hughes v. Commissioner, T.C. Memo 2009-94
Hughes v. Commissioner, 97 TCM 1488
Hughes v. Commissioner, 2009 RIA T.C. Memo
Tax Court Summary Decisions: Decisions of the Small Cases Devision have no PRECEDENTIAL VALUE
CANNOT BE APPEALED
Smith v. Commissioner, T.C.Summ 2009-94
US District Court
306 F. Supp.2d 668 (West Citation)
2004-1 ISTC P60,748 (CCH Citation)
93 AFTR 2d 2007-686 (RIA Citation)
US Court of Federal Claims
Apollo Computer, Inc. V. U.S., 32 Fed. Cl. 334
32 Fed.Cl. 334 (west Citation)
Appeals Courts
Revah V. CIR 369 F.3d 1156 (CA 9th 2014)
Supreme Court
570 U.S. 744
133 S. Ct. 2675
