Question

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

a. year of decision
b. page number
c. volume number
d. paragraph number

Answer 1

In the citation Walter H. Johnson, 34 TCM 1056, the '34' stands for the volume number of the Tax Court Memorandum where the case is reported.

Step-by-step explanation:

In Walter H. Johnson, 34 TCM 1056, the '34' refers to the volume number of the Tax Court Memorandum decisions where this particular case can be found. Tax Court Memorandum decisions are typically cited by their volume number, followed by 'TCM' (indicating Tax Court Memorandum), and then the page number where the decision begins. This citation format helps legal professionals and researchers to locate the precise decision within the body of tax case law.