Which of the Following Statements Is INCORRECT with Regard to the Weight

Which of the following statements is INCORRECT with regard to the weight of authority of tax documents?

A) District and Circuit Court opinions have direct bearing on the taxpayer only if they were issued in the taxpayer's jurisdiction.
B) The opinions of the Court of Federal Claims and Tax Court are not binding on a taxpayer if they were issued with respect to a taxpayer who lives in a different jurisdiction.
C) Revenue Rulings and Revenue Procedures are frequently modified or held to be invalid by courts.
D) Older court decisions should be given a declining degree of importance unless they are Supreme Court cases.