During 2014, Trevor has the following capital transactions:

During 2014, Trevor has the following capital transactions:

LTCG $ 6,000
Long-term collectible gain 2,000
STCG 4,000
STCL 10,000

After the netting process, the following results:
a. Long-term collectible gain of $2,000.
b. LTCG of $6,000, Long-term collectible gain of $2,000, and a STCL of $6,000.
c. LTCG of $6,000, Long-term collectible gain of $2,000, and a STCL carryover to 2015 of $3,000.
d. LTCG of $2,000.
e. None of these.

Answer: D

For the current year, David has a salary income of $80,000 and the following property transactions:

For the current year, David has a salary income of $80,000 and the following property transactions:

Stock investment sales—
Long-term capital gain $ 9,000
Short-term capital loss (12,000)
Loss on sale of camper (purchased 4 years ago and used for family vacations) (2,000)

What is David's AGI for the current year?


a. $76,000.
b. $77,000.
c. $78,000.
d. $89,000.
e. None of these.

Answer: B

Kirby is in the 15% tax bracket and had the following capital asset transactions during 2014:

Kirby is in the 15% tax bracket and had the following capital asset transactions during 2014:

Long-term gain from the sale of a coin collection $11,000
Long-term gain from the sale of a land investment 10,000
Short-term gain from the sale of a stock investment 2,000
Kirby's tax consequences from these gains are as follows:



a. (5% × $10,000) + (15% × $13,000).
b. (15% × $13,000) + (28% × $11,000).
c. (0% × $10,000) + (15% × $13,000).
d. (15% × $23,000).
e. None of these.

Answer: C

Perry is in the 33% tax bracket. During 2014, he had the following capital asset transactions:

Perry is in the 33% tax bracket. During 2014, he had the following capital asset transactions:

Gain from the sale of a stamp collection (held for 10 years) $30,000
Gain from the sale of an investment in land (held for 4 years) 10,000
Gain from the sale of stock investment (held for 8 months) 4,000
Perry's tax consequences from these gains are as follows:



a. (15% × $30,000) + (33% × $4,000).
b. (15% × $10,000) + (28% × $30,000) + (33% × $4,000).
c. (0% × $10,000) + (28% × $30,000) + (33% × $4,000).
d. (15% × $40,000) + (33% × $4,000).
e. None of these.

Answer: B

During the year, Kim sold the following assets: business auto for a $1,000 loss, stock investment for a $1,000 loss, and pleasure yacht for a $1,000 loss. Presuming adequate income, how much of these losses may Kim claim?

During the year, Kim sold the following assets: business auto for a $1,000 loss, stock investment for a $1,000 loss, and pleasure yacht for a $1,000 loss. Presuming adequate income, how much of these losses may Kim claim?

a. $0.
b. $1,000.
c. $2,000.
d. $3,000.
e. None of these.

Answer: C

Which, if any, of the following, is a correct statement relating to the kiddie tax?

Which, if any, of the following, is a correct statement relating to the kiddie tax?

a. If the parents are divorced, the income of the noncustodial parent is used to determine the allocable parental tax.
b. The components for the application of the kiddie tax are not subject to adjustment for inflation.
c. If the kiddie tax applies, the parents must include the income of the child on their own income tax return.
d. The kiddie tax does not apply if both parents of the child are deceased.
e. None of these.

Answer: D

In which, if any, of the following situations, will the kiddie tax not apply?

In which, if any, of the following situations, will the kiddie tax not apply?

a. The child is married but does not file a joint return.
b. The child has unearned income of $2,000 or less.
c. The child has unearned income that exceeds more than half of his (or her) support.
d. The child is under age 24 and a full-time student.
e. None of these.

Answer: B

Regarding the Tax Tables applicable to the Federal income tax, which of the following statements is correct?

Regarding the Tax Tables applicable to the Federal income tax, which of the following statements is correct?

a. For any one year, the Tax Tables are issued by the IRS after the Tax Rate Schedules.
b. The Tax Tables will always yield the same amount of tax as the Tax Rate Schedules.
c. Taxpayers can elect as to whether the use the Tax Tables or the Tax Rate Schedules.
d. The Tax Tables can be used by an estate but not by a trust.
e. No correct answer given.

Answer: A

Arnold is married to Sybil, who abandoned him in 2013. He has not seen or communicated with her since April of that year. He maintains a household in which their son, Evans, lives. Evans is age 25 and earns over $6,000 each year. For the tax year 2014, Arnold's filing status is:

Arnold is married to Sybil, who abandoned him in 2013. He has not seen or communicated with her since April of that year. He maintains a household in which their son, Evans, lives. Evans is age 25 and earns over $6,000 each year. For the tax year 2014, Arnold's filing status is:

a. Married, filing jointly.
b. Head of household.
c. Married, filing separately.
d. Surviving spouse.
e. Single.

Answer: C

Nelda is married to Chad, who abandoned her in early June of 2014. She has not seen or communicated with him since then. She maintains a household in which she and her two dependent children live. Which of the following statements about Nelda's filing status in 2014 is correct?

Nelda is married to Chad, who abandoned her in early June of 2014. She has not seen or communicated with him since then. She maintains a household in which she and her two dependent children live. Which of the following statements about Nelda's filing status in 2014 is correct?

a. Nelda can use the rates for single taxpayers.
b. Nelda can file a joint return with Chad.
c. Nelda can file as a surviving spouse.
d. Nelda can file as a head of household.
e. None of these statements is appropriate.

Answer: D

Which of the following taxpayers may file as a head of household in 2014?

Which of the following taxpayers may file as a head of household in 2014?

Ron provides all the support for his mother, Betty, who lives by herself in an apartment in Fort Lauderdale. Ron pays the rent and other expenses for the apartment and properly claims his mother as a dependent.
Tammy provides over one-half the support for her 18-year old brother, Dan. Dan earned $4,200 in 2014 working at a fast food restaurant and is saving his money to attend college in 2015. Dan lives in Tammy's home.
Joe's wife left him late in December of 2013. No legal action was taken and Joe has not heard from her in 2014. Joe supported his 6-year-old son, who lived with him throughout 2014.


a. Ron only
b. Tammy only
c. Joe only
d. Ron and Joe only
e. Ron, Tammy, and Joe

Answer: E

Emily, whose husband died in December 2013, maintains a household in which her dependent mother lives. Which (if any) of the following is her filing status for the tax year 2014? (Note: Emily is the executor of her husband's estate.)

Emily, whose husband died in December 2013, maintains a household in which her dependent mother lives. Which (if any) of the following is her filing status for the tax year 2014? (Note: Emily is the executor of her husband's estate.)

a. Single
b. Married, filing separately
c. Surviving spouse
d. Head of household
e. Married, filing jointly

Answer: D

Kyle, whose wife died in December 2011, filed a joint tax return for 2011. He did not remarry but has continued to maintain his home in which his two dependent children live. What is Kyle's filing status as to 2014?

Kyle, whose wife died in December 2011, filed a joint tax return for 2011. He did not remarry but has continued to maintain his home in which his two dependent children live. What is Kyle's filing status as to 2014?

a. Head of household
b. Surviving spouse
c. Singled. Married filing separately
e. None of these

Answer: A

Regarding the rules applicable to the filing of income tax returns, which, if any, of the following, is an incorrect statement:

Regarding the rules applicable to the filing of income tax returns, which, if any, of the following, is an incorrect statement:

a. Married persons who file joint returns cannot later (after the due date of the return) substitute separate returns.
b. Married persons who file separate returns can later (after the due date of the return) substitute a joint return.
c. The usual test as to when a taxpayer must file a return is based on the total of the following: personal exemption + basic standard deduction + both additional standard deductions.
d. Special filing requirement rules exist for taxpayers who are claimed as dependents of another.
e. None of these.

Answer: C

Which of the following characteristics correctly describes the procedure for the phaseout of exemptions?

Which of the following characteristics correctly describes the procedure for the phaseout of exemptions?

a. The threshold amounts are different and depend on filing status (e.g., joint return, single).
b. The threshold amounts are indexed for inflation each year.
c. The phaseout procedure is known as a "stealth tax."
d. For the phaseout procedure to be applied, a taxpayer's AGI must exceed the threshold amount.
e. All of these.

Answer: E

The Hutters filed a joint return for 2014. They provide more than 50% of the support of Carla, Melvin, and Aaron. Carla (age 18) is a cousin and earns $2,800 from a part-time job. Melvin (age 25) is their son and is a full-time law student. He received from the university a $3,800 scholarship for tuition. Aaron is a brother who is a citizen of Israel but resides in France. Carla and Melvin live with the Hutters. How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?

The Hutters filed a joint return for 2014. They provide more than 50% of the support of Carla, Melvin, and Aaron. Carla (age 18) is a cousin and earns $2,800 from a part-time job. Melvin (age 25) is their son and is a full-time law student. He received from the university a $3,800 scholarship for tuition. Aaron is a brother who is a citizen of Israel but resides in France. Carla and Melvin live with the Hutters. How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?

a. Two
b. Three
c. Four
d. Five
e. None of these

Answer: C

Millie, age 80, is supported during the current year as follows:

Millie, age 80, is supported during the current year as follows:

Percent of Support
Weston (a son) 20%
Faith (a daughter) 35%
Jake (a cousin) 25%
Brayden (unrelated close family friend) 20%
During the year, Millie lives in an assisted living facility. Under a multiple support agreement, indicate which parties can qualify to claim Millie as a dependent.





a. Weston and Faith.
b. Faith.
c. Weston, Faith, Jake, and Brayden.
d. Faith, Jake, and Brayden.
e. None of these.

Answer: A

Ellen, age 12, lives in the same household with her father, grandfather, and uncle. The cost of maintaining the household is provided by her grandfather (40%) and her uncle (60%). Disregarding tie-breaker rules, Ellen is a qualifying child as to:

Ellen, age 12, lives in the same household with her father, grandfather, and uncle. The cost of maintaining the household is provided by her grandfather (40%) and her uncle (60%). Disregarding tie-breaker rules, Ellen is a qualifying child as to:

a. Only her father.
b. Only her grandfather and uncle.
c. Only her uncle.
d. All parties involved (i.e., father, grandfather, and uncle).
e. None of these.

Answer: D

A qualifying child cannot include:

A qualifying child cannot include:

a. A nonresident alien.
b. A married son who files a joint return.
c. A daughter who is away at college.
d. A brother who is 28 years of age and disabled.
e. A grandmother.

Answer: E

During 2014, Lisa (age 66) furnished more than 50% of the support of the following persons:

During 2014, Lisa (age 66) furnished more than 50% of the support of the following persons:

a. Lisa's current husband who has no income and is not claimed by someone else as a dependent.
b. Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago.
c. Lisa's exhusband who does not live with her. The divorce occurred two years ago.
d. Lisa's former brotherinlaw who does not live with her.
e. Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?

Answer: B

In which, if any, of the following situations, may the individual not be claimed as a dependent of the taxpayer?

In which, if any, of the following situations, may the individual not be claimed as a dependent of the taxpayer?

a. A former spouse who lives with the taxpayer (divorce took place last year).
b. A stepmother who does not live with the taxpayer.
c. A married daughter who lives with the taxpayer.
d. A half-brother who does not live with the taxpayer and is a citizen and resident of Canada.
e. A cousin who does not live with the taxpayer.

Answer: E

Evan and Eileen Carter are husband and wife and file a joint return for 2014. Both are under 65 years of age. They provide more than half of the support of their daughter, Pamela (age 25), who is a full-time medical student. Pamela receives a $5,000 scholarship covering her tuition at college. They furnish all of the support of Belinda (Evan's grandmother), who is age 80 and lives in a nursing home. They also support Peggy (age 66), who is a friend of the family and lives with them. How many dependency exemptions may the Carters claim?

Evan and Eileen Carter are husband and wife and file a joint return for 2014. Both are under 65 years of age. They provide more than half of the support of their daughter, Pamela (age 25), who is a full-time medical student. Pamela receives a $5,000 scholarship covering her tuition at college. They furnish all of the support of Belinda (Evan's grandmother), who is age 80 and lives in a nursing home. They also support Peggy (age 66), who is a friend of the family and lives with them. How many dependency exemptions may the Carters claim?

a. Two
b. Three
c. Four
d. Five
e. None of these

Answer: B

Kyle and Liza are married and under 65 years of age. During 2014, they furnish more than half of the support of their 19-year old daughter, May, who lives with them. She graduated from high school in May 2013. May earns $15,000 from a part-time job, most of which she sets aside for future college expenses. Kyle and Liza also provide more than half of the support of Kyle's cousin who lives with them. Liza's father, who died on January 3, 2014, at age 90, has for many years qualified as their dependent. How many personal and dependency exemptions should Kyle and Liza claim?

Kyle and Liza are married and under 65 years of age. During 2014, they furnish more than half of the support of their 19-year old daughter, May, who lives with them. She graduated from high school in May 2013. May earns $15,000 from a part-time job, most of which she sets aside for future college expenses. Kyle and Liza also provide more than half of the support of Kyle's cousin who lives with them. Liza's father, who died on January 3, 2014, at age 90, has for many years qualified as their dependent. How many personal and dependency exemptions should Kyle and Liza claim?

a. Two
b. Three
c. Four
d. Five
e. None of these

Answer: C

Wilma, age 70 and single, is claimed as a dependent on her daughter's tax return. During 2014, she had interest income of $2,500 and $800 of earned income from babysitting. Wilma's taxable income is:

Wilma, age 70 and single, is claimed as a dependent on her daughter's tax return. During 2014, she had interest income of $2,500 and $800 of earned income from babysitting. Wilma's taxable income is:

a. $750.
b. $900.
c. $1,750.
d. $2,200.
e. None of these.

Answer: E

Merle is a widow, age 80 and blind, who is claimed as a dependent by her son. During 2014, she received $4,800 in Social Security benefits, $2,500 in bank interest, and $1,800 in cash dividends from stocks. Merle's taxable income is:

Merle is a widow, age 80 and blind, who is claimed as a dependent by her son. During 2014, she received $4,800 in Social Security benefits, $2,500 in bank interest, and $1,800 in cash dividends from stocks. Merle's taxable income is:

a. $4,300 - $1,000 - $3,100 = $200.
b. $4,300 - $3,100 = $1,200.
c. $4,300 - $1,000 - $1,550 = $1,750.
d. $9,100 - $1,000 - $3,100 = $5,000.
e. None of these.

Answer: A

Tony, age 15, is claimed as a dependent by his grandmother. During 2014, Tony had interest income from Boeing Corporation bonds of $1,000 and earnings from a parttime job of $700. Tony's taxable income is:

Tony, age 15, is claimed as a dependent by his grandmother. During 2014, Tony had interest income from Boeing Corporation bonds of $1,000 and earnings from a parttime job of $700. Tony's taxable income is:

a. $1,700.
b. $1,700 - $700 - $1,000 = $0.
c. $1,700 - $1,050 = $650.
d. $1,700 - $1,000 = $700.
e. None of these.

Answer: C

Sylvia, age 17, is claimed by her parents as a dependent. During 2014, she had interest income from a bank savings account of $2,000 and income from a parttime job of $4,200. Sylvia's taxable income is:

Sylvia, age 17, is claimed by her parents as a dependent. During 2014, she had interest income from a bank savings account of $2,000 and income from a parttime job of $4,200. Sylvia's taxable income is:

a. $4,200 - $4,550 = $0.
b. $6,200 - $5,700 = $500.
c. $6,200 - $4,550 = $1,650.
d. $6,200 - $1,000 = $5,200.
e. None of these.

Answer: C

In 2014, Cindy had the following transactions:

In 2014, Cindy had the following transactions:

Salary $90,000
Short-term capital gain from a stock investment 4,000
Moving expense to change jobs (11,000)
Received repayment of $20,000 loan she made to her sister in 2010 (includes no interest) 20,000
State income taxes (5,000)
Cindy's AGI is:


a. $114,000.
b. $103,000.
c. $98,000.
d. $94,000.
e. $83,000.

Answer: E

During 2014, Sarah had the following transactions:

During 2014, Sarah had the following transactions:

Salary $ 80,000
Interest income on City of Baltimore bonds 1,000
Damages for personal injury (car accident) 100,000
Punitive damages (same car accident) 200,000
Cash dividends from Chevron Corporation stock 7,000
Sarah's AGI is:



a. $185,000.
b. $187,000.
c. $285,000.
d. $287,000.
e. $387,000.

Answer: D

During 2014, Esther had the following transactions:

During 2014, Esther had the following transactions:

Salary $70,000
Interest income on Xerox bonds 2,000
Inheritance from uncle 40,000
Contribution to traditional IRA 5,500
Capital losses 2,500
Esther's AGI is:


a. $62,000.
b. $64,000.
c. $67,000.
d. $102,000.
e. $104,000.

Answer: B

During 2014, Marvin had the following transactions:

During 2014, Marvin had the following transactions:

Salary $50,000
Bank loan (proceeds used to buy personal auto) 10,000
Alimony paid 12,000
Child support paid 6,000
Gift from aunt 20,000
Marvin's AGI is:

a. $32,000.
b. $38,000.
c. $44,000.
d. $56,000.
e. $64,000.

Answer: B

Which, if any, of the following statements relating to the standard deduction, is correct?

Which, if any, of the following statements relating to the standard deduction, is correct?

a. If a taxpayer dies during the year, his (or her) standard deduction must be prorated.
b. If a taxpayer is claimed as a dependent of another, his (or her) additional standard deduction is allowed in full (i.e., no adjustment is necessary).
c. If spouses file separate returns, both spouses must claim the standard deduction (rather than itemize their deductions from AGI).
d. If a taxpayer is claimed as a dependent of another, no basic standard deduction is allowed.
e. None of these.

Answer: B

Which, if any, of the statements regarding the standard deduction, is correct?

Which, if any, of the statements regarding the standard deduction, is correct?

a. Some taxpayers may qualify for two types of standard deductions.
b. Not available to taxpayers who choose to deduct their personal and dependency exemptions.
c. May be taken as a for AGI deduction.
d. The basic standard deduction is indexed for inflation but the additional standard deduction is not.
e. None of these.

Answer: A

Which, if any, of the following, is a deduction for AGI?

Which, if any, of the following, is a deduction for AGI?

a. State and local sales taxes
b. Interest on home mortgage
c. Charitable contributions
d. Unreimbursed moving expenses of an employee
e. None of these

Answer: D

Which, if any, of the following, is a deduction for AGI?

Which, if any, of the following, is a deduction for AGI?

a. Contributions to a traditional Individual Retirement Account.
b. Child support payments.
c. Funeral expenses.
d. Loss on the sale of a personal residence.
e. Medical expenses.

Answer: A

Which of the following items, if any, is deductible?

Which of the following items, if any, is deductible?

a. Parking expenses incurred in connection with jury duty—taxpayer is a dentist.
b. Substantiated gambling losses (not in excess of gambling winnings) from state lottery.
c. Contributions to mayor's reelection campaign.
d. Speeding ticket incurred while on business.
e. Premiums paid on personal life insurance policy.

Answer: B

Regarding the tax formula and its relationship to Form 1040, which, if any, of the following statements, is correct?

Regarding the tax formula and its relationship to Form 1040, which, if any, of the following statements, is correct?

a. Most exclusions from gross income are reported on page 2 of Form 1040.
b. An "above the line deduction" refers to a deduction from AGI.
c. A "page 1 deduction" refers to a deduction for AGI.
d. The taxable income (TI) amount appears both at the bottom of page 1 and at the top of page 2 of Form 1040.
e. None of these.

Answer: C & D.

In terms of the tax formula applicable to individual taxpayers, which, if any, of the following statements is correct?

In terms of the tax formula applicable to individual taxpayers, which, if any, of the following statements is correct?

a. In arriving at AGI, a taxpayer must elect between claiming deductions for AGI and deductions from AGI.
b. In arriving at taxable income, a taxpayer must elect between claiming deductions for AGI and deductions from AGI.
c. If a taxpayer has deductions for AGI, the standard deduction is not available.
d. In arriving at taxable income, a taxpayer must elect between deductions for AGI and the standard deduction.
e. None of these.

Answer: E

In terms of the tax formula applicable to individual taxpayers, which, if any, of the following statements, is correct?

In terms of the tax formula applicable to individual taxpayers, which, if any, of the following statements, is correct?

a. In arriving at taxable income, a taxpayer must choose between the standard deduction and deductions from AGI.
b. In arriving at AGI, personal and dependency exemptions must be subtracted from gross income.
c. In arriving at taxable income, a taxpayer must choose between the standard deduction and claiming personal and dependency exemptions.
d. The formula does not apply if a taxpayer elects to claim the standard deduction.
e. None of these.

Answer: A

Which statement is incorrect with respect to taxation on the CPA exam?

Which statement is incorrect with respect to taxation on the CPA exam?

a. The CPA exam now has only four parts.
b. There are no longer case studies on the exam.
c. A candidate may not go back after exiting a testlet.
d. Simulations include a four-function pop-up calculator.
e. None of these are incorrect.

Answer: B

Which is not a primary source of tax law?

Which is not a primary source of tax law?

a. Notice 89-99, 1989-2 C.B. 422.
b. Estate of Harry Holmes v. Comm., 326 U.S. 480 (1946).
c. Rev. Rul. 79-353, 1979-2 C.B. 325.
d. Prop. Reg. § 1.7524T(f).
e. All of these are primary sources.

Answer: D

Which company does not publish citators for tax purposes?

Which company does not publish citators for tax purposes?

a. John Wiley & Sons
b. Commerce Clearing House
c. Research Institute of America
d. Westlaw
e. Shepard's

Answer: A 

Which court decision carries more weight?

Which court decision carries more weight?

a. Federal District Court
b. Second Circuit Court of Appeals
c. U.S. Tax Court decision
d. Small Cases Division of U.S. Tax Court
e. U.S. Court of Federal Claims

Answer: B

Which items tell taxpayers the IRS's reaction to certain court decisions?

Which items tell taxpayers the IRS's reaction to certain court decisions?

a. Notices
b. Revenue Procedures
c. Revenue Rulings
d. Actions on Decisions
e. Legislative Regulations

Answer: D

Which Regulations have the force and effect of law?

Which Regulations have the force and effect of law?

a. Procedural Regulations
b. Finalized Regulations
c. Legislative Regulations
d. Interpretive Regulations
e. All of these

Answer: C

Which court decision would probably carry more weight?

Which court decision would probably carry more weight?

a. Regular U.S. Tax Court decision
b. Reviewed U.S. Tax Court decision
c. U.S. District Court decision
d. Tax Court Memorandum decision
e. U.S. Court of Federal Claims

Answer: B

Which tax-related website probably gives the best policy-orientation results?

Which tax-related website probably gives the best policy-orientation results?

a. taxalmanac.org.
b. irs.gov.
c. taxsites.com.
d. taxanalysts.com.
e. ustaxcourt.gov.

Answer: D

Tax research involves which of the following procedures:

Tax research involves which of the following procedures:

a. Identifying and refining the problem.
b. Locating the appropriate tax law sources.
c. Assessing the validity of the tax law sources.
d. Follow-up.
e. All of these.

Answer: E

A researcher can find tax information on home page sites of:

A researcher can find tax information on home page sites of:

a. Governmental bodies.
b. Tax academics.
c. Publishers.
d. CPA firms.
e. All of these.

Answer: E

When searching on an online tax service, which approach is more frequently used?

When searching on an online tax service, which approach is more frequently used?

a. Code section approach
b. Keyword approach
c. Table of contents approach
d. Index
e. All are about the same

Answer: B

Which publisher offers the United States Tax Reporter?

Which publisher offers the United States Tax Reporter?

a. Research Institute of America
b. Commerce Clearing House
c. LexisNexis
d. Tax Analysts
e. None of these

Answer: A

Which is presently not a major tax service?

Which is presently not a major tax service?

a. Standard Federal Tax Reporter
b. Federal Taxes
c. United States Tax Reporter
d. Tax Management Portfolios
e. All of these are major tax services

Answer: B

Which publisher offers the Standard Federal Tax Reporter?

Which publisher offers the Standard Federal Tax Reporter?

a. Research Institute of America
b. Commerce Clearing House
c. Prentice-Hall
d. LexisNexis
e. None of these

Answer: B

The IRS will not acquiesce to the following tax decisions:

The IRS will not acquiesce to the following tax decisions:

a. U.S. District Court.
b. U.S. Tax Court.
c. U.S. Court of Federal Claims.
d. Small Case Division of the U.S. Tax Court.
e. All of these.

Answer: D

A taxpayer may not appeal a case from which court:

A taxpayer may not appeal a case from which court:

a. U.S. District Court.
b. U.S. Circuit Court of Appeals.
c. U.S. Court of Federal Claims.
d. Small Case Division of the U.S. Tax Court.
e. None of these.

Answer: D

A jury trial is available in the following trial court:

A jury trial is available in the following trial court:

a. U.S. Tax Court.
b. U.S. Court of Federal Claims.
c. U.S. District Court.
d. U.S. Circuit Court of Appeals.
e. None of these.

Answer: C