This volume serves as the official record of judicial opinions and memorandum decisions issued by the United States Tax Court during the first half of 1985. The text provides a comprehensive compilation of legal rulings, findings of fact, and conclusions of law as determined by the court. These records function as primary source material for legal practitioners, tax professionals, and researchers analyzing the application of federal tax statutes during this specific historical period.

Legal professionals and tax researchers utilize this volume as a foundational reference for historical case law and precedent. The text is highly technical and intended for use within the legal and accounting communities.