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Memorandum decision of the U.S.Tax Court could be cited as:
Human Error
Mistakes made by individuals, often contributing to accidents, system failures, or unforeseen outcomes in various contexts.
Unintentional
Unintentional refers to actions or outcomes that occur without a deliberate plan or intent.
Human Error
Mistakes made by people, especially in the context of work or operating machinery, which can lead to accidents or inefficiencies and are often analyzed for system improvement.
Unintentional
Actions or outcomes that occur without deliberate intent, often resulting in unforeseen consequences or accidents.
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