In assessing the validity of a prior court decision, discuss the significance of the following on the taxpayer's issue:

a. The decision was rendered by the U.S. District Court of Texas. The taxpayer lives in Texas.

b. The decision was rendered by the U.S. Tax Court. The taxpayer lives in Texas. The IRS has issued a nonacquiescence as to the result.

c. The decision was rendered by the U.S. Court of Federal Claims. Taxpayer lives in Texas.

d. The decision was rendered by the Second Circuit Court of Appeals. Taxpayer lives in Texas.

e. The decision was rendered by the Fifth Circuit Court of Appeals. Taxpayer lives in Texas.

f. The decision was rendered by the U.S. Supreme Court. Taxpayer lives in Texas.