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regular and memorandum decisions

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The U.S. Tax Court issues both regular and memorandum decisions. Assume that you are a Tax Practitioner and one of your clientâ??s poses the following query: â??If we take my case to the U.S. Tax Court I have heard that they could render either a â??regularâ? or a â??memorandumâ? decision â?" what is the difference between the two and are there any similarities?â? Discuss â??regularâ? and â??memorandumâ? U.S. Tax Court decisions as a response to your clientâ??s query.

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The U.S. Tax Court issues both regular and memorandum decisions. Assume that you are a Tax Practitioner and one of your clientâ??s poses the following query: â??If we take my case to the U.S. Tax Court I have heard that they could render either a â??regularâ? or a â??memorandumâ? decision â?" what is the difference between the two and are there any similarities?â? Discuss â??regularâ? and â??memorandumâ? U.S. Tax Court decisions as a response to your clientâ??s ...

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