Which one of the following is not a citation to a Tax Court decision?

Question

Which one of the following is not a citation to a Tax Court decision?

a. Simon Shield v. U.S., 79-1 USTC ?8431
b. Robert L. Lynch, 84 T.C. _____, 29 (1984)
c. James Pretzfelder, T.C. Memo 1983-147
d. Timothy Kirby, 47 TCM 814
e. J. Simpson Dean, 35 T.C. 1083 (1961)

Answer 1

c. doesn't look like it's in the Tax Court volumes, so it could be something other than a decision. It could merely be some kind of advisory opinion from the Court that didn't merit publication with actual cases.

You should look it up to be sure though, I don't practice Tax.

Answer 2

I am 100% sure it is (a).

All the other ones are valid citations. However (a)'s designation of the court USTC could only be referring to United States Tax Court which is designated not as USTC but as T.C. or T.C.M. as illustrated in (b) and (e). Although (d) does not have periods after each letter(ex: TCM v. T.C.M.). But I have never seen a citation like (a).

(b) is fine. Many times a space will be left if it is a recent case- this case is old enough that it should have its citation completed but that doesn't make it a flawed citation.