While researching a tax question for a client you locate a case with the following citation: $77$ T$.$C$.614.$ You believe this case is relevant to your client. Can you rely on this judicial authority for your client? $($Hint: Once you have found the case, use the citator button to see its history$).$a$.$ Yes, as long as your client lives within the Ninth Circuit.b$.$ Yes, as long as your clients facts are similar in nature to this case.c$.$ No$.$d$.$ Yes, because it has not yet been reversed by the U$.$S$.$ Supreme Court.