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 these.

Question

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Forgeus v. Comm., 6 B.T.A. 291 (1927) refers to a decision by the Board of Tax Appeals, which is a trial court level decision, not an appellate court decision.

Which of the Following Refers to a Trial Court Rather