Final answer:
In the U.S. Tax Court, previous decisions must be followed based on the principle of stare decisis. Judges look to previous cases, known as precedents, to guide their decisions.
Step-by-step explanation:
In the U.S. Tax Court, previous decisions must be followed based on the principle of stare decisis, which means that today's decisions are largely based on rulings from the past. Stare decisis ensures consistency and stability in law and constitutional interpretation. Judges look to previous cases, known as precedents, to guide and justify their decisions.
They identify similarities between the current case and previous cases, and apply the rule of law contained in the earlier cases to the current case.