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:

Charismatic Leaders

Leaders who inspire enthusiasm, devotion, and strong levels of trust and loyalty in their followers through personal charm, dynamism, and other compelling qualities.

Leader-Follower Relationships

The dynamic and reciprocal connection between leaders and their followers, influencing the behavior and performance of both parties.

Inspirational Ways

Methods or approaches that motivate and encourage positive actions or feelings.

Transformational Leader

A type of leader who inspires followers to exceed their own self-interests for the good of the organization or team, and who is capable of having a profound and extraordinary effect on followers.