Tax Court Memorandum Opinions

E65993

United States Tax Court decision judicial opinion

Tax Court Memorandum Opinions are written decisions of the United States Tax Court that typically address fact-specific disputes and are not treated as binding precedent.

Jump to: Surface forms Statements Referenced by

Observed surface forms (4)

Surface form	Occurrences
T.C. Memo.	1
T.C. Memo. (CCH)	1
TC Memo	1
Tax Court Memorandum Decisions reporter	1

Statements (49)

Predicate	Object
instanceOf	United States Tax Court decision ⓘ judicial opinion ⓘ
access	publicly available ⓘ
addresses	application of tax law to particular facts ⓘ fact-specific disputes ⓘ
appliesTo	disputes involving federal tax liabilities ⓘ
bindingPrecedentIn	no court ⓘ
citationPractice	often cited for factual patterns and reasoning ⓘ
contrastedWith	Tax Court Reports ⓘ surface form: Tax Court Regular Opinions Tax Court Summary Opinions ⓘ
country	United States of America ⓘ surface form: United States
dateRange	issued on a continuing basis since the mid-20th century ⓘ
decisionMaker	Tax Court judge ⓘ
digitalAvailability	available online in electronic databases ⓘ
distinguishedFrom	precedential Tax Court Regular Opinions ⓘ
governedBy	Internal Revenue Code ⓘ Tax Court Rules of Practice and Procedure ⓘ
hasAbbreviation	Tax Court Memorandum Opinions self-linksurface differs ⓘ surface form: T.C. Memo. Tax Court Memorandum Opinions self-linksurface differs ⓘ surface form: T.C. Memo. (CCH) Tax Court Memorandum Opinions self-linksurface differs ⓘ surface form: TC Memo
hasCitationFormat	T.C. Memo. [year]-[number] ⓘ
hasLanguage	English ⓘ
hasPrecedentialValue	nonprecedential ⓘ
includes	conclusions of law ⓘ decision entry ⓘ findings of fact ⓘ opinion of the court ⓘ
isBindingOn	no future Tax Court cases ⓘ
issuedBy	United States Tax Court ⓘ
isTypeOf	Tax Court opinion ⓘ
jurisdiction	United States federal tax law ⓘ
legalSystem	common law ⓘ
mayBeCitedAs	persuasive authority ⓘ
mayInclude	concurring opinions ⓘ dissenting opinions ⓘ
publishedBy	United States Tax Court ⓘ surface form: United States Tax Court website commercial tax reporters ⓘ
publishedIn	Tax Court Memorandum Opinions self-linksurface differs ⓘ surface form: Tax Court Memorandum Decisions reporter
subjectMatter	employment tax ⓘ estate tax ⓘ excise tax ⓘ gift tax ⓘ income tax ⓘ
typicallyInvolves	less novel legal issues ⓘ routine application of established precedent ⓘ
usedBy	Internal Revenue Service ⓘ tax practitioners ⓘ taxpayers and their counsel ⓘ
usedFor	guidance on fact patterns similar to prior cases ⓘ

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

United States Tax Court → decisionsPublishedIn → Tax Court Memorandum Opinions ⓘ

Tax Court Memorandum Opinions → hasAbbreviation → Tax Court Memorandum Opinions self-linksurface differs ⓘ

this entity surface form: T.C. Memo.

Tax Court Memorandum Opinions → hasAbbreviation → Tax Court Memorandum Opinions self-linksurface differs ⓘ

this entity surface form: TC Memo

Tax Court Memorandum Opinions → hasAbbreviation → Tax Court Memorandum Opinions self-linksurface differs ⓘ

this entity surface form: T.C. Memo. (CCH)

Tax Court Memorandum Opinions → publishedIn → Tax Court Memorandum Opinions self-linksurface differs ⓘ

this entity surface form: Tax Court Memorandum Decisions reporter