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The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". [1]
While the Tax Court is headquartered in Washington, D.C., its 19 judges hear cases in about 80 cities throughout the U.S. (See also Article I and Article III tribunals). Appeals from the Tax Court are taken to whichever of the United States courts of appeals has geographical jurisdiction over the claimant. The United States District Courts.
Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: United States Tax Court, a United States federal court List of Judges of the United States Tax Court; Uniformity and jurisdiction in U.S. federal court tax decisions; State court (United States) Oregon Tax Court of the Oregon Judicial Department
The trial courts are U.S. district courts, followed by United States courts of appeals and then the Supreme Court of the United States. The judicial system, whether state or federal, begins with a court of first instance, whose work may be reviewed by an appellate court, and then ends at the court of last resort, which may review the work of ...
The United States Court of Federal Claims has exclusive jurisdiction over most claims for money damages against the United States, including disputes over federal contracts, unlawful takings of private property by the federal government, and suits for injury on federal property or by a federal employee. The United States Tax Court has ...
The Supreme Court concluded that the tax of which Mr. Springer complained (i.e. a tax on professional earnings and on interest from bonds) was within the category of an excise or duty, and was neither a capitation tax (based on population) nor a property tax. The court also concluded that direct taxes, within the meaning of the Constitution ...
On May 26, 2011, President Barack Obama nominated Kerrigan to serve as a Judge of the United States Tax Court, to the seat vacated by Judge Harry A. Haines, whose term had expired. Her nomination received a hearing before the United States Senate Committee on Finance on November 17, 2011, and was reported favorably on December 17, 2011.
The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood. It serves as the headquarters of the United States Tax Court. Built in 1972, the building and its landscaped plaza occupy the entire block bound by D Street, E Street, Second Street, and Third street.