Final answer:
Tax Court Summary Opinions offer detailed research for drafting other judicial opinions and precedents, though unlike Supreme Court decisions published in the United States Reports, they aren't typically published by the GPO. Court opinions set precedents, with every decision potentially impacting future rulings, and resources like LibreTexts provide updates on cases.
Step-by-step explanation:
Tax Court Summary Opinions are indeed a part of the broader judicial opinion landscape. While Supreme Court decisions often garner the most public attention and are published in the United States Reports, other courts such as the U.S. District Courts have their cases published in the Federal Supplement, and the U.S. Court of Appeals cases are published in the Federal Reporter. Every Court opinion sets a precedent for the future, whether it is unanimous or by a majority vote. A tied vote in the Supreme Court, which is rare, results in the decision of the lower court standing.
The Tax Court Summary Opinions are not typically published in a printed reporter by the Government Printing Office (GPO); they are deemed as not precedent, and mostly serve the purpose of providing detailed research and assistance in drafting judicial opinions. Legal clerks often do thorough research to assist justices in writing a majority opinion or a dissenting or concurring opinion.
Resources like LibreTexts regularly update information about past and upcoming cases. Additionally, websites such as Oyez and SCOTUS blog offer unofficial summaries and news about recent Supreme Court cases.