In short
Under the Golsen rule, the Tax Court follows the decisions of the federal circuit court of appeals to which a case would be appealed, usually the taxpayer's home circuit, even if the Tax Court disagrees.
Key takeaways
- As a result, the same issue can be decided differently for taxpayers in different circuits.
- Without a ruling from the relevant circuit, the Tax Court applies its own view.
- Research should note the taxpayer's circuit when weighing case law.
Where it's tested
TCP: Tax Research & Documentation — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
Under the Golsen rule, the Tax Court follows: