Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.
Correct Answer:
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Q21: En banc refers toa court case heard
Q22: The appellant is the party whoappeals a
Q23: District Court judges hearing tax cases are
Q24: Which of the following statements is INCORRECT
Q25: The common form of legal citation is
Q27: Tax Court Summary Opinions are published in
Q28: The Small Cases Division of the Tax
Q29: Either the taxpayer or the IRS may
Q30: The Tax Court was formerly known as
Q31: There are 11 Circuit Courts of Appeals
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