Identify Which of the Following Statements Is False

question 95

Multiple Choice

Identify which of the following statements is false.

• A)Regular and memorandum decisions of the Tax Court are published by the government in the Tax Court of the United States Reports.
• B)The citation Cristofani, 97 T.C. 74 (1991)indicates that the decision is a regular decision of the Tax Court.
• C)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.
• D)The Board of Tax Appeals preceded the Tax Court.

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Definitions:

Conviction

A firmly held belief or opinion, or the process of being declared legally guilty of an offense by the verdict of a jury or the decision of a judge.

Gotti Family

A notorious crime family based in New York, well-known for their involvement in organized crime activities.

Informant

An informant is a person who provides confidential information or intelligence, especially to the police or other authority.

Physical Change

A change in which the form of matter is altered but one substance is not transformed into another.