Identify which of the following statements is false.
A)Citations to the AFTR and the USTC are referred to as secondary citations.
B)A circuit court of appeals must follow the opinion of another circuit court of appeals if the latter appeals court has previously ruled on the tax issue.
C)A U.S. Supreme Court opinion in a tax matter has the same status as Congressional tax legislation.
D)Circuit Court decisions are reported in the Federal Reporter.

Question

Quizplus · Accepted Answer

Circuit courts of appeals are not bound by the decisions of other circuit courts of appeals; they only have to follow the rulings of the U.S. Supreme Court. Each circuit court of appeals can have its own interpretation of the law unless the Supreme Court has ruled on the issue.

Identify Which of the Following Statements Is False