### Question
How is the term small tax case defined?


### Answer
The term **small tax case** is defined in *26 U.S.C. § 170* as the following:

> a case in which the amount in dispute is $50,000 or less (within the meaning of the Internal Revenue Code) and the Court has concurred in the petitioner's election

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **TITLE XVII.-SMALL TAX CASES**

