The United States Supreme Court will grant a writ of certiorari in a tax case if: a. it involves tax issues of significant importance involving existing law, but which require interpretation. b. it involves a provision of the of tax law which has been the subject of conflicting interpretation by the Circuit Courts of Appeal. c. Both a and b. d. Neither a nor b. 39. The citation, Kean v. Comm'r, 407 F.3d 186 (CA3, 2005), 2005-1 USTC 50,397, indicates that this case: a. was officially reported in the 3rd volume of the Federal Reporter on Page 407. b. was unofficially reported in CCH's United States Tax Cases in Volume 2005-1 at paragraph 50,397. c. was officially reported in Volume 407 of the 3rd printing of the Federal Reporter on Page 186. d. Both a and b. e. Both b and c. 40. The process of analyzing the primary authority uncovered by tax research includes the following: a. Reading only annotations and editorial information included in tax services. b. Determining whether a primary authority is relevant, that is, sufficiently factually similar to the case of the taxpayer to be of use. c. Determining if the primary authority found is still good law through the use of a Citator.