Can a Tax Court Small Cases decision be treated as a precedent by other taxpayers? Explain. Partial

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Can a Tax Court Small Cases decision be treated as a precedent by other taxpayers? Explain.
Partial list of research aids:
§ 7463(b).
Maria Antionette Walton Mitchell, T.C. Summary Opinion 2004-160.

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South Western Federal Taxation Individual Income Taxes 2017

ISBN: 9781305873988

40th Edition

Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young, Nellen

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Question Posted: Oct 14, 2016 09:35 AM

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Can a Tax Court Small Cases decision be treated as a precedent by other taxpayers? Explain. Partial

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IRC 7463b states that a decision entered into by any small case decision sh...View the full answer

South Western Federal Taxation Individual Income Taxes 2017

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