The Tax Court departs from its general policy of ruling uniformly for all taxpayers where

Question

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The Tax Court departs from its general policy of ruling uniformly for all taxpayers when the Court of Appeals in the circuit to which the Tax Court decision would be appealed has ruled differently on the issue. This is because the Tax Court is bound to follow the precedent set by the circuit court in which the taxpayer resides.

The Tax Court Departs from Its General Policy of Ruling