Question

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

a. a U.S. District Court
b. the Tax Court
c. a U.S. Circuit Court of Appeals
d. Only (a) and (b)

Answer 1

The citation ABC v. U.S., 375 F.2d. 456 (1992) pertains to a decision by a U.S. Circuit Court of Appeals, which reviews rulings from the district courts within their region and is cited in the Federal Reporter.

Step-by-step explanation:

The citation ABC v. U.S., 375 F.2d. 456 (1992) indicates that this is a decision made by a U.S. Circuit Court of Appeals. The volume number (375), the reporter designation (F.2d), and the page number (456) are typical components of federal appellate court decisions. The federal appellate courts are also known as the circuit courts, and they review rulings from the district courts within their geographic jurisdiction. Since this citation does not reference a specific district or a special court like the Tax Court, and because it uses the designation F.2d, which stands for the Federal Reporter, Second Series, it signals that it comes from one of the thirteen federal circuit courts of appeals, not a district court or the Tax Court.