In considering the validity of a prior court decision, assessthe significance of the following independent scenarios and postyour conclusions:
a. A decision was rendered by the U.S. District Court ofWyoming, the state in which the taxpayer lives.
b. A decision was rendered by the Court of Federal Claims. Thetaxpayer lives in Wyoming.
c. A decision was rendered by the Second Circuit Court ofAppeals. The taxpayer lives in California.
d. A decision was rendered by the Supreme Court.
e. A decision was rendered by the Tax Court. The IRS hasacquiesced in the results.
f. A decision was rendered by the Tax Court. The IRS hasnon-acquiesced in the result
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