In general, the Supreme Court only hears tax cases when one or more of certain conditions apply.These conditions exclude which of the following?

Question

Quizplus · Accepted Answer

The Supreme Court only hears tax cases when one or more of the following conditions apply: 
1) The Courts of Appeals are in conflict on an issue.
2) A decision of a Court of Appeals is in apparent conflict with a decision of the Supreme Court.
3) The tax deficiency involved exceeds $100,000.
4) The Court of Appeals has not used accepted or usual methods of judicial procedure or has sanctioned an unusual method by the trial court. 
Option D is the exception and therefore, excluded.

In General, the Supreme Court Only Hears Tax Cases When