which of the following courts has the lowest tax validity? a. U.S. Court of Appeals for the Federal Circuit b. U.S. Court of Appeals for the Second Circuit c. U.S. Supreme Court d. U.S. Tax Court which citation is not for a supreme court decision? a. 313 F.2d 803. b. 393 U.S. 297. c. 21 L.ED 2d 495. d. 89 S.Ct 501. e. None of the above Which of these notations would appear after a U.S. Tax Court citation if the IRS agrees with the decision? a. Rev'd 935 F.2d 203 (1991) b.Nonacq. 1979-1 C.B. 1. C.Cert. den. 361 U.S. 875 (1959) d.Acq. 1990-1 C.B. 2