Identify Which of the Following Statements Is False

question 11

Multiple Choice

Identify which of the following statements is false.

• A)When a court opinion discusses facts and issues on which the court does not rule, the comments are called dicta.
• B)Dicta in a court opinion has no influence on other tax proceedings.
• C)Published articles and tax services are examples of secondary sources of authority.
• D)Dicta are not authoritative.

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Definitions:

Special-Interest Effect

A phenomenon where policy decisions are disproportionately influenced by small, well-organized groups at the expense of the larger public interest.

Concentrated Benefit

Concentrated benefit refers to situations in economic policy where a particular policy's benefits are received by a relatively small, identifiable group, while the costs are diffused across a large group.

Principal-Agent Problem

An economic conflict where an individual (the agent) has the responsibility to act for the benefit of another party (the principal), but might fail to do so because of differing interests.