The Tax Court Departs from Its General Policy of Ruling

question 18

Multiple Choice

The Tax Court departs from its general policy of ruling uniformly for all taxpayers where

• A)a U.S. District Court has ruled differently on the issue in the taxpayer's jurisdiction.
• B)the U.S. Court of Federal Claims has ruled differently on the issue in the taxpayer's jurisdiction.
• C)the Court of Appeals in the circuit to which the Tax Court decision would be appealed has ruled differently on the issue.
• D)the IRS has indicated that it will acquiesce.

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Definitions:

Ascending Colon

A part of the large intestine that runs upwards; it is the first section of the colon.

Transverse Colon

A part of the large intestine that runs across the abdomen from the right to the left side.

Sigmoid Colon

Part of the colon between the descending colon and the rectum.

Descending Colon

Part of the colon extending from the left colonic flexure to the sigmoid colon.