Question

1.)Revenue rulings are published to provide precedents to be used in the disposition of other cases and may be cited and relied upon by taxpayers for such purpose.

True or false

2.)The Golsen Rule is no longer followed by the U.S. Tax Court.

True or false

3.)If the IRS loses in the Small Cases Division of the Tax Court, an appeal to the U.S. Tax Court is not permitted.

True or false

Answer 1

1)  Revenue rulings are published to provide precedents to be used in the disposition of other cases and may be cited and relied upon by taxpayers for such purpose.

True

2) The Golsen Rule is no longer followed by the U.S. Tax Court.

False

The tax court apparently applies the Golsen Rule in small cases, following the precedent of the court of appeals to which the case would be appealable, if it were appealable

3) If the IRS loses in the Small Cases Division of the Tax Court, an appeal to the U.S. Tax Court is not permitted.

True

If a Tax Court Petition is filed as a "small tax case" , then the tax court decision can not be appealed.