Explain the Golsen Rule. Give an example of its application.

According to the Golsen Rule, the

follow a decision it made earlier, but rather will follow a decision of the circuit court of appeals to which the case under consideration is appealable. As an example, assume that the

$,$ in a case

involving a First Circuit taxpayer, ruled for the taxpayer. The issue had not been litigated earlier. Then, a

in Georgia decided a case involving the same issue in favor of another taxpayer. The Eleventh Circuit, however, reversed the decision. Now a taxpayer

from the Eleventh Circuit litigates the same issue in the

Under the Golsen Rule, the

will follow the Eleventh Circuit's decision favoring the government. The

need not follow an appeals court decision if a case was

litigated by a taxpayer whose appeal would have been made to any circuit other than the Eleventh.