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:

Charles Darwin

A 19th-century naturalist and geologist known for his theory of evolution by natural selection.

Inherited Traits

Characteristics passed from parents to offspring through genes.

Behavioral

Pertaining to actions or reactions that an individual displays in response to their environment or stimuli.

Functionalism

A theoretical perspective in sociology and psychology that focuses on the roles or functions that an institution, behavior, or mental state serves in society or an organism.