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M Opinion supplements Dixon v. Commissioner, T.C. Memo. 2006-90. Cases of the following petitioners have been treated as related to the above-captioned case for purposes of giving effect to the mandates of the Court of Appeals for the Ninth Circuit in Dixon v. Commissioner, 316 F.3d 1041, 1047 (9th Cir. 2003), as amended Mar. 18, 2003 (Dixon V), revg. and remanding T.C. Memo. 1999-101 (Dixon III): Robert H. and Barbara A. Gridley, docket Nos. 10588-83, 10931-84, 38757-84; Norman W. and Barbara L.
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Hallett FAQ
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In order to be heard by a Federal District Court or a U.S. Court of Federal Claims, a taxpayer must first pay the disputed tax and then sue for a refund. In contrast, a taxpayer can be heard in U.S. Tax Court without paying the amount in dispute prior to litigating.
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The Tax Court issues three types of decisions: (2) summary decisions, (2) regular decisions, and (3) memorandum decisions. Summary decisions are issued in "small" cases, which is an expedited procedure for individual taxpayers with less than $50,000 in tax liability.
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Memorandum decision: is issued if the Chief Judge believes that, the decision concerns only the application of existing law or an interpretation of factual questions. Summary decisions: are issued in cases tried under the small case procedures and have no precedential value.
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Tax Court Memorandum Decisions: Because Tax Court Memorandum Decisions are not reported in the Tax Court of the United States Reports, you must use the parallel citation to the respective CCH and RIA Reporters: CCH Tax Court Memorandum Decisions (T.C.M. (CCH)) and RIA Tax Court Memorandum Decisions (T.C.M. (RIA)).
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Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed.
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A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed.
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The U.S. Tax Court issues two kinds of decisions, regular and memorandum. A "regular decision" are those that are presumed to have value as precedents or involve issues that have not previously been considered. Regular decisions are generally regarded as stronger authorities than memorandum decisions.
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Although both types of opinions can be cited as legal authority, Tax Court Opinions are considered binding precedent. Essentially, this means that they establish new law (or new guidance) on tax-related issues.
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