Question 1

Where are current U.S. Court of Federal Claims decisions published?

Accepted Answer

A) West's U.S. Court of Federal Claims reporter (Fed. Cl.) 
B) West's Federal Reporter, Third Edition (F.3d.) 
C) West's Federal Supplement series (F. Supp.) 
D) none of these are correct 
A) West's U.S. Court of Federal Claims reporter (Fed. Cl.) 
B) West's Federal Reporter, Third Edition (F.3d.) 
C) West's Federal Supplement series (F. Supp.) 
D) none of these are correct

Question 2

Under the Golsen rule, the Tax Court must:

Accepted Answer

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 these are correct 
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 these are correct

Question 3

If taxpayers choose NOT topay a tax deficiency, then they must petition which court?

Accepted Answer

A) the District Court 
B) the U.S. Court of Federal Claims 
C) the Tax Court 
D) the U.S. Court of Appeal 
A) the District Court 
B) the U.S. Court of Federal Claims 
C) the Tax Court 
D) the U.S. Court of Appeal

Question 4

The United States Tax Cases reporter is published by:

Accepted Answer

A) RIA 
B) CCH 
C) West Publishing 
D) the Government Printing Office (GPO) 
A) RIA 
B) CCH 
C) West Publishing 
D) the Government Printing Office (GPO)

Question 5

Identify the publisher, citation abbreviation, and types of cases that can be found in twoof the three reporters given below. 
U.S. Tax Cases 
Federal Reporter 
American Federal Tax Reports

Accepted Answer

U.S. Tax Cases 
Published by Commerce Cl

Question 6

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

Accepted Answer

A) True 
 B)False

Question 7

A decision of which of the following court(s)CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

Accepted Answer

A) the District Courts 
B) the Tax Court 
C) the Supreme Court 
D) the U.S. Court of Federal Claims 
E) none of these are correct 
A) the District Courts 
B) the Tax Court 
C) the Supreme Court 
D) the U.S. Court of Federal Claims 
E) none of these are correct

Question 8

In which of the following courts would a taxpayer want toargue an "emotional issue" rather than a "technical" issue?

Accepted Answer

A) the Supreme Court 
B) the District Courts 
C) the U.S. Court of Federal Claims 
D) the U.S. Tax Court 
A) the Supreme Court 
B) the District Courts 
C) the U.S. Court of Federal Claims 
D) the U.S. Tax Court

Question 9

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Accepted Answer

A) True 
 B)False

Where are current U.S. Court of Federal Claims decisions published?

Under the Golsen rule, the Tax Court must:

If taxpayers choose NOT topay a tax deficiency, then they must petition which court?

The United States Tax Cases reporter is published by:

Identify the publisher, citation abbreviation, and types of cases that can be found in twoof the three reporters given below. U.S. Tax Cases Federal Reporter American Federal Tax Reports

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

A decision of which of the following court(s)CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

In which of the following courts would a taxpayer want toargue an "emotional issue" rather than a "technical" issue?

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration

Filters

Exam 5: Judicial Interpretations

Where are current U.S. Court of Federal Claims decisions published?

Under the Golsen rule, the Tax Court must:

If taxpayers choose NOT topay a tax deficiency, then they must petition which court?

The United States Tax Cases reporter is published by:

Identify the publisher, citation abbreviation, and types of cases that can be found in twoof the three reporters given below. U.S. Tax Cases Federal Reporter American Federal Tax Reports

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

A decision of which of the following court(s)CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

In which of the following courts would a taxpayer want toargue an "emotional issue" rather than a "technical" issue?

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration

Filters