This question will test your ability to use a citator to determine if a tax law is still authoritative. Locate the following case using a citation search: 92 TC 1084. Assume your clients facts are identical to the facts of this case and that your client lives in New Jersey. Once you find the case, use the citator button to determine if the case is still good law; i.e., authoritative, for your client.

a. No, because any case decided over twenty years ago is no longer considered good law and cannot be cited as authoritative.

b. Yes, because any case that continues to appear in RIA Checkpoint is considered authoritative.

c. No, because the case was reversed by the Court of Appeals, Third Circuit (CA3).

d. No, because the case was reversed by the Court of Appeals, Sixth Circuit (CA6).