Tax Court resolves cases by means of orders, summary opinions (Rules Title XVII Small Tax Cases), memoranda (regular cases), and T. C.s (Tax Court Opinions). The old Tax Court website, now obliterated by DAWSON, used to describe the difference between memoranda and T. C.s thus: “Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle.” “Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven.”

An order can, and often does, finally dispose of a case. The most common examples are dismissal for want of jurisdiction, want of prosecution, failure to state a claim upon which relief can be granted, or Rules Title XII Decision Without Trial.

Off-the-benchers can serve as decisions or orders per Section 7459(b).

Fair enough. But what’s missing from this picture?

Judgments.

Unlike State Courts and most Federal Courts, Tax Court issues no judgments. Section 7459 only permits “reports and decisions.” But I’ve never seen a Tax Court “report” that disposes of a case. Have you?

Motions for “judgment on the pleadings” (Rule 120) and for “summary judgment” (Rule 121) are FRCP transplants, apparently so named because of practitioner familiarity, but no order or opinion granting or denying either is ever labeled a “judgment.”

This is what kind of mischief I get up to on days when there’s no opinion or order worth recording.