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Which of the following courts has no authority to set precedence when it comes to providing a source of tax law? a. Small Cases Division

Which of the following courts has no authority to set precedence when it comes to providing a source of tax law?

a. Small Cases Division of Tax Court.

b. U.S. Supreme Court.

c. Tax Court (regular decisions).

d. U.S. Court of Federal Claims.

e. U.S. Court of Appeals.

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