Do the following decisions have the same precedential value: (1) Tax Court regular decisions, (2) Tax Court

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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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Smith and Roberson Business Law

ISBN: 978-0538473637

15th Edition

Authors: Richard A. Mann, Barry S. Roberts

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