Which of the following refers to a trial court rather than an appellate court decision?
A)Forgeus v. Comm., 6 B.T.A. 291 (1927).
B)Farris v. Comm., 222 F.2d 320 (CA-10, 1955).
C)Danville Plywood Corp., 899 F.2d 3 (Fed Cir. 1990).
D)Boehm v. Comm., 326 U.S. 287 (1945).
E)None of the above.

Question

Quizplus · Accepted Answer

Option A refers to a decision made by the Board of Tax Appeals, which is a trial court, while the other options refer to decisions made by appellate courts.

Which of the Following Refers to a Trial Court Rather