Question: Do the following decisions have the same precedential value: (1) Tax Court regular decisions, (2) Tax Court memo decisions (3) Decisions under the small cases

Do the following decisions have the same precedential value:
(1) Tax Court regular decisions,
(2) Tax Court memo decisions
(3) Decisions under the small cases procedure of the Tax Court? Why?

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In US Tax Court was formed in 1942 to take the position of the Board of Tax Appeals The Tax Court ha... View full answer

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