Question

Forum-shopping involves choosing where among the various courts to file a lawsuit. Since

courts often disagree as to the appropriate tax treatment of the same item, a taxpayer can file in the
jurisdiction that has precedents that favour his circumstances.

Answer 1

Forum-shopping involves choosing where to file a lawsuit based on the court's interpretation of the law. Taxpayers may choose a jurisdiction with precedents favoring their circumstances.

Step-by-step explanation:

Forum-shopping refers to the practice of choosing which court to file a lawsuit in. This is done because different courts may have different interpretations of the law which could affect the outcome of the case. For example, if a taxpayer wants a more favorable tax treatment, they may choose to file in a jurisdiction with precedents that support their circumstances.