1. What is the difference between a finding and a holding?
2. In which situation would the Supreme Court of the United States be most likely to grant a writ of certiorari?
3. You are writing an office memorandum regarding your client, a taxpayer residing in Monterey, California. Monterey is in the Northern District of California and the Ninth Circuit. You locate three cases that are "on point"; that is, the facts are all very similar to your client's facts. (For purposes of this question you can assume that all of the facts are identical to your client's.) One case is from the United States District Court for the Northern District of California, one is from the United States Court of Appeals for the Ninth Circuit, and one is from the United States Tax Court. Which court's holding should you give most weight to in your analysis?