Is It Possible for the Tax Court to Intentionally Issue

question 14

Essay

Is it possible for the Tax Court to intentionally issue conflicting decisions?

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Definitions:

Self-Defense

A defense to criminal liability available to defendants if they can demonstrate (1) that they did not start the altercation, (2) that they had good reason to believe they were in danger of death or severe bodily injury, and (3) that they used only enough force to repel the attack.

Irresistible Impulse Test

Under this rule, criminal defendants are judged not guilty by reason of insanity if, at the time of the action in question, they suffered from a mental disease that either prevented them from knowing right from wrong or compelled them to commit the criminal act.

Insanity

A legal term referring to a mental dysfunction that exempts individuals from legal responsibility for their actions.

Mental Disease

A disorder or illness that affects a person's thinking, emotional state, and behavior, disrupting their ability to function.