InaU.S.DistrictCourt,ajurycandecidebothquestionsoffactandquestionsoflaw. True False False ANSWER: RATIONALE:Questionsoflawareresolvedbythepresidingjudge. ThreejudgeswillnormallyheareachU.S.TaxCourtcase. True False False ANSWER: AtaxpayercanobtainajurytrialintheU.S.TaxCourt. True False ANSWER: RATIONALE:AjurytrialisavailableonlyinaU.S.DistrictCourt. AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.DistrictCourt. True False True ANSWER: tax RATIONALE:The ArizonaisinthejurisdictionoftheEighthCircuitCourtofAppeals. True False False ANSWER: RATIONALE:ArizonaisinthejurisdictionoftheNinthCircuit. TexasisinthejurisdictionoftheSecondCircuitCourtofAppeals. True False False ANSWER: RATIONALE:TexasisinthejurisdictionoftheFifthCircuit. TheGolsenrulehasbeenoverturnedbytheU.S.SupremeCourt.
InaU.S.DistrictCourt,ajurycandecidebothquestionsoffactandquestionsoflaw. True False ANSWER: False RATIONALE:Questionsoflawareresolvedbythepresidingjudge. ThreejudgeswillnormallyheareachU.S.TaxCourtcase. True False ANSWER: False AtaxpayercanobtainajurytrialintheU.S.TaxCourt. True False ANSWER: RATIONALE:AjurytrialisavailableonlyinaU.S.DistrictCourt. AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.DistrictCourt. True False ANSWER: True RATIONALE:The tax ArizonaisinthejurisdictionoftheEighthCircuitCourtofAppeals. True False ANSWER: False RATIONALE:ArizonaisinthejurisdictionoftheNinthCircuit. TexasisinthejurisdictionoftheSecondCircuitCourtofAppeals. True False ANSWER: False RATIONALE:TexasisinthejurisdictionoftheFifthCircuit. TheGolsenrulehasbeenoverturnedbytheU.S.SupremeCourt.
Testbank-for-South-Western-Federal-Taxation-2015-Comprehensive-38th-Edition-by-William-H-Hoffman-Jr-.docx