Assume that the only precedents relating to a particular issue are as follows:

View the precedents.

a$.$ Discuss the precedential value of the foregoing decisions for your client, who is a California resident.

b$.$ If your client, a Texas resident, litigates in the Tax Court, how will the court rule? Explain.

a$.$ Discuss the precedential value of the foregoing decisions for your client, who is a California resident.