Question

You have the following citation: Joel Munro, 92 T.C. 71 (1989). Which of the following statements is true?

A. This citation refers to a taxpayer conference between the IRS and the taxpayer.
B. The case appears on page 71 in Volume 92 of the official Tax Court of the United States Reports and the case was decided in 1989.
C. The taxpayer, Joel Munro, won the case because there is no reference to the IRS.
D. The case was tried in 1989 and was appealed in 1992.

Answer 1

The citation 'Joel Munro, 92 T.C. 71 (1989)' refers to a case reported on page 71 in volume 92 of the Tax Court Reports, decided in 1989; it does not indicate the case outcome or any appeals.

Step-by-step explanation:

The citation in question, Joel Munro, 92 T.C. 71 (1989), refers to a legal case reported in the Tax Court of the United States Reports. The correct statement is B. The case appears on page 71 in Volume 92 of the official Tax Court Reports and the case was decided in the year 1989.

This citation format is a standard way of referring to cases in legal documents and research. It does not provide any information on the winner of the case, nor does it indicate anything about any subsequent appeals. The presence or absence of a reference to the IRS or any other party in the citation does not imply who won or lost the case.