The Tax Court strictly follows the precedent of prior decisions of the Court of Appeals for a particular circuit when

Question

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The Tax Court strictly follows the precedent of prior decisions of the Court of Appeals for a particular circuit when the taxpayer resides in that circuit. This is because the Tax Court is a nationwide court, and it follows the decisions of the Court of Appeals for the circuit in which the taxpayer resides.

The Tax Court Strictly Follows the Precedent of Prior Decisions