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jbriggs444 said:Either the teacher is incorrect or you are interpreting that statement incorrectly. Newton's first law always applies if the frame of reference is inertial. The fact that the car is accelerating does not mean that the road no longer defines an inertial frame of reference.
The frame of reference is the car and the sidewalk. So, from the car's frame of reference is non-inertial, while the sidewalk's is not.