The U.S. Tax Court issues both regular and memorandum decisions. Assume that you are a Tax Practitioner and one of your client's poses the following query: "If we take my case to the U.S. Tax Court I have heard that they could render either a "regular" or a "memorandum" decision - what is the difference between the two and are there any similarities?" Discuss "regular" and "memorandum" U.S. Tax Court decisions as a response to your client's query