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With respect to the Small Cases Division of the Tax Court,
DMM
An acronym for Digital Multimeter, a tool used to measure electrical properties such as voltage, current, and resistance.
Reverse Polarity
A condition where electrical connections are made with reverse orientation, leading to potential damage or malfunction in electronic equipment.
Electrical System
The network of electrical components and wiring in a vehicle or machinery that generates, stores, and distributes electricity for various functions.
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