Tax Court decision vs opinion

The Tax Court issued a decision and an opinion on Oakbrook Land Holdings.

Oakbrook Land Holdings, LLC v. Comm'r, 154 T.C. No. 10, (U.S.T.C. May. 12, 2020)

https://casetext.com/case/oakbrook-land ... lc-v-commr

which includes this:

In Oakbrook Land Holdings, LLC v. Commissioner, T.C. Memo. 2020-54, issued concurrently with this Opinion…

This discusses whether a particular regulation at issue is valid. This was an important part of the case, what the taxpayer was arguing, so I wonder why this is simply not part of the decision.


The decision is here

Oakbrook Land Holdings, LLC v. Comm'r, T.C. Memo. 2020-54, (U.S.T.C. May. 12, 2020)

https://casetext.com/case/oakbrook-land ... -v-commr-1

And includes this:

Our holding as to the meaning of section 1.170A-14(g)(6)(ii), Income Tax Regs., doesn't necessarily doom Oakbrook's deduction. Oakbrook argues in the alternative that this regulation is invalid. About this there is disagreement within the Court, and we air that disagreement in a separate opinion that we also release today

Again, why did the Court issue two separate items instead of one decision?

Apparently, the Tax Court decided to split the issues of the case between two judges. Judge Lauber decided only the validity of the regulation, and Judge Holmes decided the remaining issues of the case. See the 5/13/2020 Order listed on the docket record:

https://dawson.ustaxcourt.gov/case-detail/5444-13

After Judge Lauber issued his opinion that the regulation was valid, this gave the taxpayer the opportunity to appeal only this issue. The taxpayer did this, and the 6th Circuit affirmed Judge Lauber’s ruling.

https://www.opn.ca6.uscourts.gov/opinions.pdf/22a0048p-06.pdf

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. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed. A Tax Court Opinion is cited as [Name of Petitioner] v. Commissioner, [Volume of Tax Court Reports] T.C. [page of the volume] (year issued).

How do I file an appeal from the Judge’s decision? Can I appeal my case?
If you chose, and the Tax Court granted you, small tax case status, there is no appeal from the decision of the Tax Court. See the discussion above about choosing S case status. In an S case, neither the IRS nor the petitioner can appeal. The Judge's decision is final.

If your case is a regular case, you may appeal the decision to one of the U.S. Courts of Appeals. You must wait for a decision (as opposed to the opinion) to be entered by the Tax Court before you file an appeal. A decision is a judicial determination that disposes of a case. An opinion is a statement explaining the Tax Court's decision. The notice of appeal must be filed with the Tax Court within 90 days after the decision is entered, or 120 days if the IRS appeals first. The cost for filing a notice of appeal depends on the Federal Circuit Court to which the appeal is being made but generally costs $500-$505. See Tax Court Rules 190, 191, 192, and 193.

https://www.ustaxcourt.gov/petitioners_after.html