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Rules of thumb to be used in determining the authoritative value of a judicial decision include: a. Tax Court decisions carry less weight than District
Rules of thumb to be used in determining the authoritative value of a judicial decision include:
| a. Tax Court decisions carry less weight than District Court opinions. | ||
| b. Tax Court Memorandum decisions carry more weight than Tax Court Regular opinions. | ||
| c. District Court opinions carry less weight than Tax Court opinions. | ||
| d. a concurring opinion carries more weight than a majority opinion. | ||
| e. All of the above. |
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