Deck 5: Judicial Interpretations

Question 1

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.

Answer 1

B

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

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 the above statements are correct.

Answer 3

D

Question 4

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) Only a) and b)

Question 5

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) fraud with intent to evade tax.
D) cases involving corporations with a net worth exceeding $7 million.
E) only a) and b).

Question 6

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 7

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 8

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 the above.

Question 9

In a court case, "dictum" or "dicta" is:
B) a statement or remark that is not necessary to support the court's decision.
C) the legal concept that bars relitigation on the same set of facts.
D) a judgment that reverses the determination of a jury.
E) none of the above.

Question 10

A decision of which of the following courts) cannot be found in RIA's American Federal Tax Reports AFTR or AFTR2d)?
A) the District Courts

A) the U.S. Court of Federal Claims
B) Only b) and c).
B) the Tax Court
C) the Supreme Court

Question 11

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 12

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 13

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 the above.

Question 14

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

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

Question 15

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 16

Decisions of which courts) are published by West Publishing Company in its Federal Supplement F.Supp.) Series?
A) District Courts

A) U.S. Courts of Appeal
B) All of the above
B) U.S. Court of Federal Claims

Question 17

The United States Tax Cases reporter is published by:

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

Question 18

An appeal from any of the Circuit Courts of Appeals is to the:
A) Court of Appeals for the Federal Circuit. U.S. Supreme Court.

A) U.S. District Court. U.S. Court of Federal Claims.

Question 19

Which of the following is a secondary court reporter?
A) F.2d.

A) USTC
B) None of the above.
B) U.S.
C) F.Supp.

Question 20

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

A) USTC
B) AFTR2d
C) the Tax Court of the United States Reports T.C.)
D) None of the above

Question 21

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

Question 22

District Court judges hearing tax cases are tax specialists.

Question 23

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 a national court based in Washington, D.C.
C) It must apply the law in of the U.S. Court of Appeals in the taxpayer's circuit.
D) All of the above statements are correct.
E) Only a) and b) are correct.

Question 24

En banc refers to a court decision by the full court.

Question 25

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

Question 26

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 27

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 the above.

Question 28

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

Question 29

Each U.S. Court of Appeals is independent and need not follow other Circuits in making their decisions.

Question 30

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

Question 31

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 32

Judicial decisions constitute a secondary source of the tax law.

Question 33

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

Question 34

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 35

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

Question 36

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

Question 37

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 38

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

Question 39

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

Question 40

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

Question 41

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

Question 42

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

Question 43

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

Question 44

District Court decisions can vary significantly among the districts.
Short

Question 45

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

Question 46

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

Question 47

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 48

If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.

Question 49

Briefly explain the nonattorney-client confidentiality privilege.
Essay Question