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Small case procedures of the U.S. Tax Court requires that the amount in dispute not exceed
Abdominal Aorta
The main blood vessel supplying blood to the abdomen, pelvis, and legs.
Diaphragm
A large, dome-shaped muscle located at the base of the lungs that plays a key role in breathing by contracting and expanding the thoracic cavity.
Backflow
The flow of a fluid in a direction opposite to its usual or intended direction, often causing contamination or malfunction in plumbing or in bodily systems.
Valves
Structures present in the heart and veins that maintain unidirectional flow of blood by opening and closing in response to pressure differences.
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