Princess, who resides in the 2^nd Circuit, recently found a circuit court case that is favorable to her income tax research question. Which of the following circuits would she prefer to have issued the opinion?

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Quizplus · Accepted Answer

Princess would prefer the 2^nd Circuit since it is the same circuit where she resides and the decision would be binding in her jurisdiction. However, if the 2^nd Circuit has not issued a favorable opinion, Princess would prefer the Federal Circuit since it has national jurisdiction and its decisions can be more influential. The other circuits listed are not relevant to Princess's situation.

Princess, Who Resides in the 2nd Circuit, Recently Found a Circuit

Princess, Who Resides in the 2^nd Circuit, Recently Found a Circuit