2016年美國CPA模擬試題：Business（3）

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來源: 正保會(huì)計(jì)網(wǎng)校編輯： 2016/03/28 16:38:52　字體：大小

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　　Dewey Cheatam, Esq. is a leading candidate for the next open seat on the U.S. Supreme Court. He recently addressed the graduating class at The University of Texas Law School on the subject of the judicial process for tax issues. Which of the following statements in his address was correct？

　　a. When the U.S. Supreme Court denies a writ of certiorari, it confirms the lower court's decision.

　　b. Judges for the U.S. Tax Court hear cases at various locations in the country as do justices for the U.S. Supreme Court.

　　c. The U.S. Court of Federal Claims follows the decisions of the Federal Court of Appeals and the geographical Courts of Appeals.

　　d. U.S. District Court cases are heard before one judge, not a panel of judges.

　　答案：D

　　Explanation

　　Choice “d” is correct. U.S. District Court cases are heard before one judge, not a panel of judges.

　　Choice “c” is incorrect. The U.S. Court of Federal Claims follows the decisions of the Federal Court of Appeals but not the geographical Courts of Appeals.

　　Choice “b” is incorrect. Judges for the U.S. Tax Court hear cases at various locations in the country, but the justices for the U.S. Supreme Court do not. The Supreme Court hears cases in Washington, DC with all nine justices present. The Supreme Court does not conduct jury trials.

　　Choice “a” is incorrect. When the U.S. Supreme Court denies a writ of certiorari, it does not confirm the lower court's decision.

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