In the (fictitious) citation Gomez v. U.S., 104 T. C. 123 (2009), what does the 104 stand

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In the (fictitious) citation Gomez v. U.S., 104 T. C. 123 (2009), what does the “104” stand for? The “T. C.”?

The “123”?

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Federal Tax Research

ISBN: 9781111221645

9th Edition

Authors: William Raabe, Gerald Whittenburg, Debra Sanders, Roby Sawyers, Steven Gill

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