37. The following is true of a Circuit Court of Appeals:

a. The taxpayer who originated a claim in a U.S. District Court may appeal the decision to any Circuit Court of Appeals the taxpayer chooses.

b. The Court of Appeals may affirm the lower court decision, reverse the decision or retry the facts on appeal.

c. The Circuit Courts of Appeal follow stare decisis and are bound by their previous decisions, but they are not required to follow the decisions of other Circuits.

d. All of the above.