Which of the Following Statements Is Not True with Respect

question 95

Multiple Choice

Which of the following statements is not true with respect to tax litigation?

• A) Of the three types of opinions issued by the Tax Court, a memorandum opinion (in theory not always in practice) applies well established principles of law to facts found by the court.
• B) If a taxpayer elects the Tax Court's "small tax procedures" (available for disputes involving $50,000 or less), a summary opinion, which is not open to appeal is issued by the Tax Court.
• C) District courts hear only disputes involving federal tax law.
• D) Decisions by a U.S. district court may be appealed to the Court of Appeals having jurisdiction over the district court.

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Definitions:

Native American Leader

An individual from among the Indigenous peoples of the Americas who holds or has held a position of authority and influence within their community or tribe, often involved in political, spiritual, or military roles.

Powhatan

Refers to a Native American people in Virginia at the time of British colonization, also the name of their leader who interacted with the English settlers at Jamestown.

Trade

The exchange of goods, services, or both within and between countries, driven by the principle of comparative advantage and market demand.

Indentured Servants

Individuals who signed a contract to work for a specific period of time in exchange for passage to the New World, food, accommodation, and a form of 'freedom dues' at the end of their term.