Question

List the different types of Tax Court decisions and discuss whether you can rely them as a precedent.

Answer 1

The three types of tax court decisions are :

1. Summary Decisions : These decisions are issued in small cases which is for an individual tax payer with tax liability of less than 10,000 dollars. Summary decisions cannot be relied upon as a precedent since they are not appealable.

2. Regular Decisions : These refer to decisions or new cases. Sometimes they also include decisions on unusual cases and are usually appealable and hence they can be relied upon as precedent.

3. Memorandum Decisions : These decisions usually do not involve new legal issues. They are based on established legal issues and the decisions is mostly based on factual items. They are not precedential, however they are sometimes used as citations.