The Canal was regarded as “The lifeline of the Empire” because it allowed for quick and easy access to the British colonies in Asia and Africa
If you are unhappy with a regular decision from a US Tax Court, you are eligible to appeal that decision to the US Circuit Court of Appeals that is responsible for your geographic region.
I am answering from Maine, so I would appeal to the First Circuit Court of Appeals
I think it is H because the other ones seem way to forceful