This question will test your ability to understand how the U.S. Courts of Appeals (Circuit Courts) operate. Find the Olive v. Commissioner case from the U.S. Court of Appeals 9th Circuit that determined whether business expenses of a medical marijuana business were deductible. Assume your client, Ted, lives in Syracuse, New York and has a tax issue identical to the 9th Circuit case. Will the 9th Circuit case be binding on your client, i.e., the trial level court (Tax Court) hearing Ted's case must follow the law of the Olive case?

a. Yes, because any federal law case will apply to all U.S. citizens.

b. Yes, but only because the facts are identical.

c. No.

d. No, because Tax Courts are only required to follow U.S. Supreme Court cases.