1. Which of the following courts is not a trial court for litigation regarding federal tax matters?

a. US District Court

b. US Circuit Court of Appeal

c. US Tax Court

d. US Court of Claims

**D is INCORRECT

2. Assuming a taxpayer furnishes over 50% of the support for one of the persons listed below, which of the listed persons would be a qualifying child?

a. a 15 yr old stepdaughter

b. a 13 yr old grandson

c. a 21 yr old sister who is a full-time college student

d. All of the above would be qualifying children

** A is INCORRECT