1. The Federal Circuit Court of Appeals hears appeals from what court(s): a. District Court. b. U.S. Tax Court. c. U.S. Court of Federal Claims. d. Two of the above. e. None of the above.

5. Which, if any, of the following transfers are subject to the Federal gift tax (disregarding the annual exclusion)? a. Donations to political organizations. b. George pays his nephews tuition directly to State University. c. Nancy pays General Hospital for medical care provided to her uncle. d. John creates a revocable trust for his daughter. e. None of the above are subject to the Federal gift tax.