The decisions judges made in past court cases in similar areas, which become guides to handling new cases, are called what?

Bell, a cash-basis, calendar-year taxpayer, died on June 1, 2017. In 2017, prior to her death, Bell incurred $2,000 in medical expenses. The executor of the estate paid the medical expenses, which were a claim against the estate, on July 1, 2017. If the executor files the appropriate waiver, the medical expenses are deductible on

A. The estate tax return. B. Bell's final income tax return. C. The estate income tax return. D. The executor's income tax return.

In partnership liquidation, if a partner has a debit capital balance in his or her capital account, he or she is responsible for contributing personal assets sufficient to eliminate the deficit

a. True b. False Indicate whether the statement is true or false