Jaime recently found a "favorable" trial level court opinion directly on point for her tax question. Which trial level court would she prefer to have issued the opinion?

Question

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Jaime would prefer to have a tax court issue the favorable opinion as it would be directly related to her tax question. The other options, such as divorce court or district court, would not have jurisdiction over tax laws and their rulings would not be relevant to her tax question.

Jaime Recently Found a "Favorable" Trial Level Court Opinion Directly