1.a) A jury trial is permitted in:

a. U.S. District Court

b. U.S. Tax Court under the Small Cases Procedure

c. U.S. Court of Federal Claims

d. U.S. Tax Court

b) Which of the following would NOT be an example of a primary source of authority?

a. Journal of Taxation

b. A Tax Court Memo decision

c. A Revenue Ruling

d. A Tax court Regular decision