Tax court memorandum decisions can be located in which of the following reporters?
a. CCH
b. AFTR2d
c. T.C.
d. none of these
Option A. CCH
Memorandum decisions deal with established legal issues and hinge on interpretations of fact, and they are decided by the trial judge.
Memorandum Decisions (T.C. Memo.) are unofficially published in two competing publications, both confusingly titled Tax Court Memorandum Decisions (T.C.M.). Competing versions of T.C.M. (with different pagination schemes) are published by RIA and CCH. Star pagination for T.C.M. (RIA) is available on RIA Checkpoint. Star pagination for T.C.M. (CCH) is available on Cheetah.
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