Do the following decisions have the same precedential value: (1)Tax Court regula

Do the following decisions have the same precedential value: (1)Tax Court regular decisions (2) Tax Court memo decisions (3)decisions under the small cases procedure of the Tax Court? Why?Which of the following sources do you think would be mostbeneficial for your client: (1) Tax Court regular decisions (2)Tax Court memo decisions (3) decisions under the small casesprocedure of the Tax Court or (4) Fifth Circuit Court ofAppeals?