The Golsen Rule allows the Tax Court to follow the precedent set by the Court of Appeals that would have jurisdiction over an appeal of the case. This can lead to different outcomes in the Tax Court based on the geographic location of the taxpayer, hence resulting in opposite holdings on identical facts.

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The Golsen Rule

Question 61

Multiple Choice

The Golsen Rule

A) requires the Tax Court to follow the decisions of the District Courts
B) can result in opposite holdings on identical facts in the Tax Court
C) requires the Supreme Court to hear cases in which the holdings of the Appellate Courts differ
D) applies to the US Federal District Court only

Correct Answer: