In a Court of Appeals dispute between the 5th and 8th Circuits, the U.S. Tax Court operating within the 5th Circuit will usually refer the case to the U.S. Supreme Court.

Name: In a Court of Appeals dispute between the 5th and 8th Circuits, the U.S. Tax Court operating within the 5th Circuit will usually refer the case to the U.S. Supreme Court.
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The Tax Court operating within the 5th Circuit will usually follow the precedent of the 5th Circuit Court of Appeals.

In a Court of Appeals Dispute Between the 5th and 8th