Hillary Hanson is a resident of Hastings, Minnesota. Her 2015 federal income tax return is currently under audit. Hillary and the Internal Revenue Service Agent assigned to her case have resolved all issues in her case except one. Hillary's accountant has only discovered one case where the unresolved issue has been litigated and in that case, the Eighth Circuit Court of Appeals rendered a decision favorable to Hillary's position. If Hillary and the IRS Agent cannot resolve this issue, she is considering filing a petition in Tax Court to resolve it. A. If Hillary filed a petition in tax court, is the tax court obligated to follow the decision of the Eighth Circuit Court of Appeals? Why or why not? Please explain. B. Would your answer above change if Hillary lived in Hayward, Wisconsin? Please explain.