In assessing the validity of a prior court decision, indicate the significance of the following court decisions for the taxpayer:

For each situation, select either "Yes" or $"$No$".$

a$.$ The decision was rendered by the U$.$S$.$ District Court of Wyoming. Taxpayer lives in Wyoming.

The U$.$S$.$ District Court of Wyoming would be the forum to hear the case.

The Federal Court of Appeals would be the forum to hear the case.

b$.$ The decision was rendered by the U$.$S$.$ Court of Federal Claims. Taxpayer lives in Wyoming.

The decision that was previously rendered by this Court would have a direct bearing on the outcome.

If the taxpayer selects a different trial court, the decision that was rendered by the U$.$S$.$ Court of Federal Claims would be controlling.

c$.$ The decision was rendered by the Second Circuit Court of Appeals. Taxpayer lives in California.

Any appeal from a U$.$S$.$ District Court or the U$.$S$.$ Tax Court would go to the Ninth Circuit Court of Appeals.

Any appeal from a U$.$S$.$ District Court would go to the U$.$S$.$ Tax Court.

d$.$ The decision was rendered by the U$.$S$.$ Supreme Court.

The U$.$S$.$ Supreme Court is the highest appellate court, and all courts must follow its decisions.

On tax issues, appeals of U$.$S$.$ Supreme Court decisions go to the U$.$S$.$ Tax Court.