Deck 5: Judicial Interpretations

Question 1

Which statement is CORRECT regarding the United States Tax Court?

A)The Tax Court will hear any federal case.
B)The Tax Court is an appeals court.
C)The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer.
D)None of these are correct.

Answer 1

D

Question 2

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

A)the Supreme Court
B)the District Courts
C)the U.S. Court of Federal Claims
D)the U.S. Tax Court

Answer 2

B

Question 3

Tax Court Memorandum decisions can be located in which of the following reporters?

A)CCH
B)AFTR2d
C)the Tax Court of the United States Reports (T.C.)
D)none of these are correct

Answer 3

A

Question 4

A decision of which of the following court(s) CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

A)the District Courts
B)the Tax Court
C)the Supreme Court
D)the U.S. Court of Federal Claims
E)none of these are correct

Question 5

An appeal from any of the Circuit Courts of Appeals is to the:

A)U.S. District Court
B)U.S. Court of Federal Claims
C)Court of Appeals for the Federal Circuit
D)U.S. Supreme Court

Question 6

Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?

A)District Courts
B)U.S. Court of Federal Claims
C)U.S. Courts of Appeal
D)all of these are correct

Question 7

Which of the following is a secondary court reporter?

A)AFTR
B)U.S.
C)F.Supp.
D)F.2d.
E)none of these are correct

Question 8

In Francis T. Foster, et ux. v. Commissioner, 138 T.C. ___ (2012), No. 4, "138" stands for the:

A)year of decision
B)page number
C)volume number
D)paragraph number

Question 9

When a Tax Court decision is said to be entered under Rule 155, it means:

A)the Court computed the refund due the taxpayer
B)the Court reaches a decision without calculating the tax
C)the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer
D)the case cannot be appealed

Question 10

Under the Golsen rule, the Tax Court must:

A)compute the tax liability due the government
B)reach the same decision in each region of the county
C)follow the Court of Appeals that has direct jurisdiction over the taxpayer
D)none of these are correct

Question 11

The United States Tax Cases reporter is published by:

A)RIA
B)CCH
C)West Publishing
D)the Government Printing Office (GPO)

Question 12

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

A)S.Ct.
B)U.S.
C)AFTR2d
D)The government does not print Supreme Court cases.

Question 13

In a court case, "dictum" or "dicta" is:

A)a statement or remark that is not necessary to support the court's decision
B)the legal concept that bars relitigation on the same set of facts
C)a judgment that reverses the determination of a jury
D)none of these are correct

Question 14

A "writ of certiorari" is:

A)the process by which the Supreme Court agrees to review a lower court decision
B)a judgment notwithstanding the verdict
C)the procedure for determining if the authorities can hold an individual in custody
D)a reversal of the prior decision of a court

Question 15

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

A)when the IRS uses statistics to recreate income
B)when the taxpayer introduces credible evidence
C)when the liability is a penalty or addition to tax
D)all of these are correct

Question 16

A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:

A)Appellate division of the IRS
B)District Court in the taxpayer's circuit
C)U.S. Court of Appeals in the taxpayer's circuit
D)Decisions in the Small Cases Division cannot be appealed

Question 17

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

A)a U.S. District Court
B)the Tax Court
C)a U.S. Circuit Court of Appeals
D)none of these are correct

Question 18

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

A)the Tax Court Small Cases Division
B)the District Courts and U.S. Court of Federal Claims
C)the U.S. Courts of Appeal
D)all of these are correct

Question 19

An appeal from the Tax Court is to the:

A)U.S. Court of Appeals where the taxpayer is located
B)District Court where the taxpayer is located
C)U.S. Court of Federal Claims
D)Supreme Court

Question 20

If taxpayers choose NOT to pay a tax deficiency, then they must petition which court?

A)the District Court
B)the U.S. Court of Federal Claims
C)the Tax Court
D)the U.S. Court of Appeal

Question 21

In most tax cases, the Internal Revenue Code places the burden of proof on the taxpayer.

Question 22

In which of the following courts is a jury trial available?

A)U.S. District Courts
B)Tax Court
C)U.S. Court of Federal Claims
D)All of the above.

Question 23

Where are current U.S. Court of Federal Claims decisions published?

A)West's U.S. Court of Federal Claims reporter (Fed. Cl.)
B)West's Federal Reporter, Third Edition (F.3d.)
C)West's Federal Supplement series (F. Supp.)
D)none of these are correct

Question 24

District Court judges hearing tax cases are tax specialists.

Question 25

En banc refers to a court case heard by the full court.

Question 26

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

Question 27

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

A)District Court
B)Tax Court
C)Supreme Court
D)Court of Appeals

Question 28

The appellant is the party who appeals a decision to a higher court.

Question 29

The Tax Court was formerly known as the Board of Tax Appeals.

Question 30

Either the taxpayer or the IRS may initiate legal proceedings in the federal court system.

Question 31

Judicial decisions constitute a primary source of the tax law.

Question 32

The U.S. Court of Federal Claims is a trial-level court.

Question 33

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Question 34

The two levels of appellate courts in the federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Question 35

Which of the following statements is INCORRECT regarding headnotes and case briefs?

A)Headnotes are usually inserted at the beginnig of a case by the court reporter editors.
B)Headnotes help researchers quickly determine if a case is relevant.
C)Case briefs are a summary of a case identifying the facts, issue, holding and analysis.
D)All of the above statements are correct.

Question 36

There are 11 Circuit Courts of Appeals in the federal court system.

Question 37

The Small Cases Division of the Tax Court can hear only cases involving a disputed deficiency, including penalties, of $15,000 or less.

Question 38

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

A)It hears monetary claims against the federal government, including tax refund claims.
B)It is composed only of judges who are specialists in technical tax law.
C)It must apply the law of the U.S. Court of Appeals in the taxpayer's circuit.
D)All of these are correct.
E)None of these are correct.

Question 39

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.

Question 40

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Question 41

District Court decisions can vary significantly among the districts.

Question 42

Describe the federal court system and its jurisdiction over tax issues. Identify the appeals and trial-level courts. Then, describe the factors that would go into a taxpayer's decision to bring his or her case in a particular federal court. Finally, explain the basic rules of precedence for tax cases in the federal court system.

Question 43

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Question 44

Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?

Question 45

Briefly explain how the burden of proof concept is applied.

Question 46

If the Supreme Court refuses to review a lower case, it doesn't mean that the Supreme Court is upholding the lower court decision.

Question 47

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.​U.S. Tax CasesFederal ReporterAmerican Federal Tax Reports

Question 48

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Question 49

The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.