Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 83

The U.S. Tax Court is a national court that hears cases of taxpayers who may appeal to various geographical courts of appeals. How does the Tax Court reconcile the opposite holdings of two or more of these courts of appeals for taxpayers who work or reside in different parts of the country