When the Tax Court follows the opinion of the circuit court of appeals to which the case is appealable, the court is following the

Name: When the Tax Court follows the opinion of the circuit court of appeals to which the case is appealable, the court is following the
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The Golsen rule requires the Tax Court to follow the precedent of the circuit court of appeals to which the case is appealable if that circuit court has already ruled on a similar issue.

When the Tax Court Follows the Opinion of the Circuit