Under the Golsen rule, the Tax Court must:
A) compute the tax liability due the government.
B) reach the same decision in each region of the county.
C) follow the Court of Appeals that has direct jurisdiction over the taxpayer.
D) None of the above.

Question

Quizplus · Accepted Answer

The Golsen rule requires the Tax Court to follow the precedent of the Court of Appeals that has direct jurisdiction over the taxpayer, unless there is a compelling reason to do otherwise. This helps ensure consistency and predictability in tax law decisions.

Under the Golsen Rule, the Tax Court Must