<https://www.taxcontroversy360.com/2016/10/types-of-tax-court-opinions-and-their-precedential-effect/#breadcrumb>
<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>
<https://www.taxcontroversy360.com/2016/10/types-of-tax-court-opinions-and-their-precedential-effect/>