Search results
Results from the WOW.Com Content Network
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.
This statute provides that lower federal courts may also hear cases where the Supreme Court has original jurisdiction, [1]: 19–20 with the exception of disputes between two or more states. When a case is between two or more states, the Supreme Court holds both original and exclusive jurisdiction, and no lower court may hear such cases.
The court's appellate jurisdiction consists of appeals from federal courts of appeal (through certiorari, certiorari before judgment, and certified questions), [188] the United States Court of Appeals for the Armed Forces (through certiorari), [189] the Supreme Court of Puerto Rico (through certiorari), [190] the Supreme Court of the Virgin ...
Handly's Lessee v. Anthony, 18 U.S. (5 Wheat.) 374 (1820), was a ruling by the Supreme Court of the United States which held that the proper boundary between the states of Indiana and Kentucky was the low-water mark on the western and northwestern bank of the Ohio River. Motion by the plaintiff, Handly's lessee, to eject inhabitants of a ...
The opposite situation is concurrent jurisdiction (or non-exclusive jurisdiction) in which more than one court may take jurisdiction over the case. Exclusive jurisdiction is typically defined in terms of subject matter. For example, 28 U.S.C. § 1334 gives the United States district courts exclusive jurisdiction over all matters arising in ...
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.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. ... Collector v. Day: 78 U.S. 113 ...
Territorial jurisdiction in United States law refers to a court's power over events and persons within the bounds of a particular geographic territory. If a court does not have territorial jurisdiction over the events or persons within it, then the court cannot bind the defendant to an obligation or adjudicate any rights involving them.