The Tax Court departs from its general policy of ruling uniformly acquiescence for all taxpayers where: a
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Question:
The Tax Court departs from its general policy of ruling uniformly acquiescence for all taxpayers where:
| a | The Court of Appeals in the circuit to which the Tax Court decision would be appealed has ruled differently on the issue | |
| b | The U.S. Court of Federal Claims has ruled differently on the issue in the taxpayer's jurisdiction | |
| c | The IRS has indicated that it will acquisecence | |
| d | A U.S. District Court has ruled differently on the issue in the taxpayer's jurisdiction |
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