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2. United States Tax Court - Wikipedia

   en.wikipedia.org/wiki/United_States_Tax_Court

   President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.

3. Boechler v. Commissioner - Wikipedia

   en.wikipedia.org/wiki/Boechler_v._Commissioner

   It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling. [1]

4. Right to petition in the United States - Wikipedia

   en.wikipedia.org/wiki/Right_to_petition_in_the...

   The parties litigated the case on the premise that Guarnieri's grievances and lawsuit are petitions protected by the Petition Clause. This Court's precedents confirm that the Petition Clause protects the right of individuals to appeal to courts and other forums established by the government for resolution of legal disputes. ...

5. Uniformity and jurisdiction in U.S. federal court tax decisions

   en.wikipedia.org/wiki/Uniformity_and...

   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.

6. Golsen v. Commissioner - Wikipedia

   en.wikipedia.org/wiki/Golsen_v._Commissioner

   Commissioner of Internal Revenue, 54 T.C. 742 (1970), [1] aff'd on other grounds, 445 F.2d 985 (10th Cir. 1971), [2] cert. denied, 404 U.S. 940 (1971), [3] is a case in which the United States Tax Court stated the principle that where the court of appeals to which an appeal would be made in a given case has already established a rule of ...

7. My wife’s irrevocable trust has been receiving checks for 20 ...

   www.aol.com/finance/wife-irrevocable-trust...

   The beneficiaries of the trust can also petition the probate court to appoint a new trustee. ... For example, in 2024, the IRS put in new rules about the tax treatment of irrevocable trusts.

8. South Dakota v. Wayfair, Inc. - Wikipedia

   en.wikipedia.org/wiki/South_Dakota_v._Wayfair,_Inc.

   The State of South Dakota determined that the only way it would be able to succeed in its lawsuit against the three companies was to ask the Supreme Court to abrogate the "sales-tax-only, physical-presence requirement" of Quill. The state filed its petition for a writ of certiorari on October 2, 2017. [11]

9. Indian court to rule on whether a doughnut shop is ... - AOL

   www.aol.com/news/indian-court-rule-whether...

   A court in India is hearing a case that decides whether doughnuts should attract 5 or 18 per cent tax, in a case that could have significant implications for India's restaurant and bakery industries.