Does the Tax Court issue different types of opinions?
Yes tax court issue 3 different opinions: regular, memorandum and summary opinions. All the questions of law will cover in regular opinions whereas memorandum opinions involve questions of fact where the law is well settled. In small case summary opinions are issued. They can not appealed against it.
Yes. The different kinds of opinions are set forth below. A. Bench Opinion – As described above, the Judge may issue a Bench Opinion in a regular or S case during the trial session. In this situation, the Judge orally states the opinion in court during the trial session. The Tax Court will send you a copy of the transcript reflecting the Judge’s opinion within a few weeks after the trial. A Bench Opinion cannot be relied on as precedent. All bench opinions delivered after March 1, 2008, are electronically viewable through the Tax Court’s Docket Inquiry system. B. Summary Opinion – A Summary Opinion is issued in an S case. A Summary Opinion cannot be relied on as precedent, and the decision cannot be appealed. C. Tax Court Opinion or Memorandum Opinion – The Chief Judge decides whether an opinion in a regular case will be issued as a Memorandum Opinion or as a Tax Court Opinion. Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memo
Yes. The different kinds of opinions are set forth below. A. Bench Opinion – As described above, the Judge may issue a Bench Opinion in a regular or S case during the trial session. In this situation, the Judge orally states the opinion in court during the trial session. The Tax Court will send you a copy of the transcript reflecting the Judge’s opinion within a few weeks after the trial. A Bench Opinion cannot be relied on as precedent. All bench opinions delivered after March 1, 2008, are electronically viewable through the Tax Court’s Docket Inquiry system. B. Summary Opinion – A Summary Opinion is issued in an S case. A Summary Opinion cannot be relied on as precedent, and the decision cannot be appealed. C. Tax Court Opinion or Memorandum Opinion – The Chief Judge decides whether an opinion in a regular case will be issued as a Memorandum Opinion or as a Tax Court Opinion. Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memo
