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Identify Which of the Following Statements Is False

Question 11

Multiple Choice

Identify which of the following statements is false.


A) When a court opinion discusses facts and issues on which the court does not rule, the comments are called dicta.
B) Dicta in a court opinion has no influence on other tax proceedings.
C) Published articles and tax services are examples of secondary sources of authority.
D) Dicta are not authoritative.

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