State Courts Vs Federal Courts

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The States Courts would likely hear case (a) and the Federal Courts would likely hear case (c). Sometimes, the jurisdiction of state courts will overlap with that of federal courts, meaning that some cases can be brought in both courts. With that being said, both cases (b) and (d) are prime examples of the overlap. With cases (b) and (d) being able to go to either to state or federal courts, we then need to find the determining factors to what court would be the proper one for the cases. For instance, for case (b) factors could include where you committed tax fraud. There are a number of federal criminal laws to break with tax fraud, such as underreporting income, overestimation expenses or deductions, failing to collect employment taxes,