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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. List of United States Supreme Court taxation and revenue case ...

    en.wikipedia.org/wiki/List_of_United_States...

    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. This is an incomplete list of those cases. Article One

  4. List of pending United States Supreme Court cases - Wikipedia

    en.wikipedia.org/wiki/List_of_pending_United...

    Case Docket no. Question(s) presented Certiorari granted Oral argument Barrett v. United States: 24-5774: Whether the Double Jeopardy Clause permits two sentences for an act that violates 18 U.S.C. § 924(c) and§ 924(j), a question that divides seven circuits but about which the Solicitor General and Petitioner agree.

  5. PACER (law) - Wikipedia

    en.wikipedia.org/wiki/PACER_(law)

    PACER (acronym for Public Access to Court Electronic Records) is an electronic public access service for United States federal court documents. It allows authorized users to obtain case and docket information from the United States district courts , United States courts of appeals , and United States bankruptcy courts .

  6. United States Department of Justice Tax Division - Wikipedia

    en.wikipedia.org/wiki/United_States_Department...

    The head of the Tax Division is an Assistant Attorney General, who is appointed by the President of the United States. The Assistant Attorney General is assisted by four Deputy Assistant Attorneys General, who are each career attorneys, who each oversee a different branch of the Tax Division's sections. [4] Assistant Attorney General for Tax ...

  7. 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.

  8. Moore v. United States (2024) - Wikipedia

    en.wikipedia.org/wiki/Moore_v._United_States_(2024)

    Moore v. United States, 602 U.S. 572 (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).

  9. 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]

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