"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. . . . Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed." (Tax Court Website)
Memorandum decisions, while not not published officially, are available in the some commercially published sets, such as Tax Court Memorandum Decisions published by CCH and Tax Court Memorandum Decisions published by RIA (previously Prentice-Hall). They are also available online (see box to the right).
Below are pertinent abbreviations.
Below are links to select online sources offering a range of case law involving federal taxation:
The following citation resources may be informative. Please also see the page on citation to tax decisions in general.
The Tax Court website provides: