Question

Identify which of the following statements is false.

Regular and memorandum decisions of the Tax Court are published by the government in the Tax Court of the United States Reports.

The Board of Tax Appeals preceded the Tax Court.

The citation Cristofani, 97 T.C. 74 (1991) indicates that the decision is a regular decision of the Tax Court.

The citation Estate of Newhouse, 94 T.C. 193 (1990), nonacq. 1991-1 C.B. 1 indicates that the IRS did not formally disagree with this 1990 Tax Court decision until 1991.

Answer 1

The false statement is that regular and memorandum decisions of the Tax Court are published in the Tax Court of the United States Reports. The correct publication is the Tax Court Reports, where regular decisions are found; memorandum decisions are usually found in other publications.

Step-by-step explanation:

The false statement among those provided is that Regular and memorandum decisions of the Tax Court are published by the government in the Tax Court of the United States Reports. The correct publication for these decisions is the Tax Court Reports. Memorandum decisions are typically not published in the Tax Court Reports but may be found in other tax-related publications.

The Board of Tax Appeals indeed preceded the Tax Court, therefore that statement is true. As for the citations, Cristofani, 97 T.C. 74 (1991) does indicate a regular decision of the Tax Court and the citation Estate of Newhouse, 94 T.C. 193 (1990), nonacq. 1991-1 C.B. 1 indicates that the IRS did not formally disagree with the 1990 Tax Court decision until 1991 which is also true.