B. the decision was rendered by the u. s. court of federal claims. the taxpayer lives in utah and chooses the court of federal claims as the trial court for litigation. will the decision previously rendered by this court have a direct bearing on the outcome?

I don't think it would have a direct bearing on the outcome

Sir thomas more, venerated in the catholic church as saint thomas more, was an english lawyer, social philosopher, author, statesman, and noted renaissance humanist. he was also a councillor to henry viii, and lord high chancellor of england from october 1529 to 16 may 1532. i found this information on wikipedia

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