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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 most beneficial for your client: (1) Tax Court regular decisions, (2)
Tax Court memo decisions, (3) decisions under the small cases procedure of the
Tax Court, or (4) Fifth Circuit Court of Appeals?