When the Tax Court Follows the Opinion of the Circuit

question 22

Multiple Choice

When the Tax Court follows the opinion of the circuit court of appeals to which the case is appealable, the court is following the

• A)Golsen rule.
• B)Acquiescence rule.
• C)Forum shopping rule.
• D)Conformity rule.

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Definitions:

Influential Effect

The impact or power of something to sway or alter the outcome, opinions, or behavior of someone or something else.

CBS/New York Times Poll

An opinion poll or survey jointly conducted by CBS News and The New York Times, aimed at gauging public opinion on various issues.

Two-Step Flow

A communication theory proposing that media effects are indirectly mediated by opinion leaders, who receive media content, interpret it, and pass it on to others.

Opinion Leaders

Individuals who, through their competence, social status, or leadership, influence the opinions, behaviors, and beliefs of a community or social group.