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What Are Some of the Consequences of the Small Cases

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What are some of the consequences of the small cases procedure of the Tax Court?


Definitions:

Sternomastoid

Refers to the sternocleidomastoid muscle, which runs from the sternum and clavicle to the mastoid process of the skull, turning the head.

Sternohyoid

A muscle in the neck that depresses the hyoid bone and larynx during swallowing and speaking.

Teres Major

A muscle of the upper arm that assists in rotating and adducting the arm, located near the shoulder.

Intercostal Muscles

Muscles located between the ribs that help in the process of respiration, aiding in the expansion and contraction of the chest cavity.

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