Identify Which of the Following Statements Is False

Multiple Choice

Identify which of the following statements is false.

A) The citation Estate of Newhouse, 94 T.C. 193 (1990) , nonacq. 1991- 1 C.B. 1 indicates that the IRS did not formally disagree with this 1990 Tax Court decision until 1991.
B) Regular and memorandum decisions of the Tax Court are published by the government in the Tax Court of the United States Reports.
C) The Board of Tax Appeals preceded the Tax Court.
D) The citation Cristofani, 97 T.C. 74 (1991) indicates that the decision is a regular decision of the Tax Court.