Multiple Choice
Identify which of the following statements is false.
A) Circuit Court decisions are reported in the Federal Reporter.
B) Citations to the AFTR and the USTC are referred to as secondary citations.
C) A circuit court of appeals must follow the opinion of another circuit court of appeals if the latter appeals court has previously ruled on the tax issue.
D) A U.S. Supreme Court opinion in a tax matter has the same status as Congressional tax legislation.
Correct Answer:
Verified
Correct Answer:
Verified
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