To what extent did the ‘Abbasid dynasty draw upon the Sassanian heritage in the organization of its empire?

The question requires that candidates consider the merits or otherwise of the concept that the ʽAbbasid dynasty drew upon the Sassanian heritage in the organization of its empire. Candidates may focus the political and fiscal structure of the empire, the use of the satrapies, the ʽAbbasid court system, and the notion of the Caliph as Shahanshah, and argue that these features were legacies of the Sassanian system. The military structure of the ʽAbbasids, so crucial to the establishment and expansion of their empire, was also based on a Sassanian template. Candidates may consider other explanations of the genesis of the ʽAbbasid system, including the argument that the main inspiration for ʽAbbasid organization came from the Ummayads and not the Sassanids.