Question

Yes. If the Tax Court is issuing two decisions that are appealable to different circuit courts and

These circuit courts have previously reached different conclusions on the issue. The Tax Court follows the
respective precedent in each circuit and issues conflicting decisions. This is a result of the Golsen rule.

Answer 1

The Tax Court issuing conflicting decisions that are appealable to different circuit courts due to the Golsen rule.

Step-by-step explanation:

The subject of this question is Law and it relates to the Tax Court issuing conflicting decisions that are appealable to different circuit courts. The conflicting decisions result from the application of the Golsen rule, which requires the Tax Court to follow the respective precedent in each circuit.

When there is a conflict on an issue between or among the lower courts, the Supreme Court is more likely to grant certiorari, or review, of the case. Conflicts can arise from conflicting decisions among different courts of appeals, conflicts with precedent, or conflicts between state and federal decisions.

The Tax Court's decisions can be appealed to circuit courts and ultimately to the Supreme Court. The decision of the higher courts, particularly the Supreme Court's decisions, sets binding precedent that guides the operation of the entire judicial system.