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Part $1$

Explain whether the following decisions are of the same precedential$$ value: $(1)$ Tax Court regular$$ decisions, $(2)$ Tax Court memo$$ decisions, and$(3)$ decisions under the Small Cases Procedures of the Tax Court.

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Part $1$

$$

$$

Tax Court regular and memo decisions

Tax Court regular decisions

have

$$

$$

about the same

no

precedential value.

$$

$$

Decisions issued under the Small Cases Procedure of the Tax Court

Decisions issued under the Small Cases Procedure of the Tax Court and memo decisions

have

$$

$$

little or no

some

precedential value.