Decisions of the US Tax Court may be appealed to who?

Decisions of the U.S. Tax Court may be appealed to the appropriate U.S. Court of Appeals, depending on the jurisdiction where the taxpayer resides or where the case was heard. The appeal must typically be filed within 90 days of the Tax Court's decision. The U.S. Supreme Court may also hear cases from the Court of Appeals, but this is at their discretion.