Which of the following courts is not a trial court for tax cases?

Name: Which of the following courts is not a trial court for tax cases?
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Question

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The U.S. Bankruptcy Court is not a trial court for tax cases. It hears cases related to bankruptcy filings and debt-related issues, but not specifically tax-related cases. The other three courts listed (U.S. District Court, U.S. Tax Court, and U.S. Court of Federal Claims) all have jurisdiction over tax cases.

Which of the Following Courts Is Not a Trial Court