Identify Which of the Following Statements Is False

question 113

Multiple Choice

Identify which of the following statements is false.

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

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Definitions:

Short-Term Memory Capacity

The amount of information that can be held in the mind for a brief period of time, typically seconds to minutes.

Iconic Memory

A type of visual memory that lasts only a fraction of a second, allowing the brain to take a "snapshot" of the visual field.

Shallow Processing

Shallow processing involves a minimal level of engagement, attention, and thought, often leading to only temporary retention of information.

Hierarchical Organization

An organizational structure where entities are ranked one above the other according to a certain criterion.