Assume that the Tax Court decided an expenditure in question was deductible. The government appealed to the Circuit, which reversed the decision and held it was not deductible. No other circuits have ruled on the issue.
A new case has just been filed in the Tax Court. How will the Tax Court rule if this new case is appealable to the Circuit? Would your answer be different if the case was appealable to the Fifth Circuit?

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The Answer of Assume that the Tax Court decided an expenditure in question was deductible. The government appealed to the Circuit, which reversed the decision and held it was not deductible. No other circuits have ruled on the issue.
A new case has just been filed in the Tax Court. How will the Tax Court rule if this new case is appealable to the Circuit? Would your answer be different if the case was appealable to the Fifth Circuit?

Assume That the Tax Court Decided an Expenditure in Question