40. A taxpayer may generally appeal questions of fact.

True

False

41. When a court hears a case en banc, it means that the court issues an opinion without disclosing the opinions author.

True

False

42. Because the Tax Court is a national court, it is never bound by the regional Courts of Appeals (such as the 9^th Circuit Court of Appeals).

True

False

43. A small tax case involves an amount not exceeding $50,000 when accounting for the disputed tax deficiency, penalties, and interest.

True

False

44. A small tax case involves an amount not exceeding $50,000 when accounting for the disputed tax deficiency, penalties, and interest.

True

False

45. A taxpayer who loses in a small tax case may appeal directly to the appropriate Court of Appeals.

True

False

46.Small tax case decisions are called memorandum opinions.

True

False

51. A taxpayer has a right to be heard by the Supreme Court.

True

False

52. In denying a petition for certiorari, the Supreme Court is upholding a lower court decision.

True

False

53. In a trial court, questions of fact are generally decided by a judge.

True

False