Question

Which of the following citations denotes a regular decision of the Tax Court?

A. 41 TCM 1272
B. 35 T.C. 1083 (2003)
C. 39 AFTR 2d 77-640
D. all of the above

Answer 1

The citation that denotes a regular decision of the Tax Court is 35 T.C. 1083 (2003).

Step-by-step explanation:

The citation that denotes a regular decision of the Tax Court is B. 35 T.C. 1083 (2003). This citation format includes the volume number, 'T.C.' which stands for Tax Court, the page number, and the year of the decision. It is the typical format for citing Tax Court decisions.