Dissenting Opinion

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Dissenting Opinion

Dissenting Opinion means:
a written opinion by a judge that is contrary to the majority opinion in a court decision. Contrast concurring opinion. Former IRC (check if this IRC provision is current here) §7441.

Related Entries in the American Tax Encyclopedia:

  1. Concurring Opinion
  2. Memorandum Opinion
  3. Appellate Court
  4. Petition
  5. Per Curiam
  6. Appeals Council
  7. Declaratory Judgment
  8. Dictum
  9. Nonacquiescence
  10. Appeal
  11. Majority Shareholder
  12. Writ of Certiorari
  13. Majority Interest Partners
  14. Citator
  15. Minor
  16. Finding of Facts
  17. Circular 230
  18. District Court
  19. Determination
  20. Hearing
  21. Estoppel
  22. Supreme Court
  23. Custodial Parent
  24. Home Office
  25. Complete Liquidation

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