Download or read book Un Appealing Deference to the Tax Court written by Leandra Lederman and published by . This book was released on 2014 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the federal courts of appeals. This odd structure, coupled with the court's history as an independent agency in the executive branch, can give rise to important questions, such as the standard of review that should apply to its decisions. In particular, should the courts of appeals treat Tax Court decisions the same as those of district courts in tax cases, or should they apply a more deferential standard analogous to review of agency decisions, as the U.S. Supreme Court held in 1943 in Dobson v. Commissioner?Answering the standard-of-review question implicates issues of both law and policy. Contrary to some scholarship, this Article argues that, as a doctrinal matter, no vestige of the Dobson rule remains and that courts of appeals must apply the same standard of judicial review that they apply to district courts in nonjury cases. The Article further argues that appellate review theory supports that result. The Dobson rule was a largely instrumental one designed by U.S. Supreme Court Justice Robert Jackson to reduce the volume of tax litigation. Although tax litigation is unusually decentralized and the Tax Court has unique expertise, those differences do not support departing from the policies underlying appellate review. Appellate courts therefore should not defer to the interpretations of the Tax Court any more than they do to those of the district courts.
Download or read book United States Tax Court A Historical Analysis written by Harold Dubroff and published by Government Printing Office. This book was released on 2015-05-01 with total page 958 pages. Available in PDF, EPUB and Kindle. Book excerpt: NOTE: NO FURTHER DISCOUNT FOR THIS PRODUCT-OVERSTOCK SALE -Significantly reduced list price The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day. This comprehensive work is packaged with two paperback volumes. Parts I through IV of the book detail the history of the United States Tax Court, beginning with the creation of the Board of Tax Appeals through the 1969 congressional chartering of the United States Tax Court as a court of record established under article I of the United States Constitution. Part V discusses the judicial consideration of the United States Tax Court's constitutional status that culminated in the United States Supreme Court's 1991 decision in Freytag v. Commissioner. Part VI addresses foundational aspects of the United States Tax Court's jurisdiction, such as its deficiency and refund jurisdiction. Part VII examines a number of recent innovations in the United States Tax Court's jurisdiction that are intended to improve the efficiency of tax litigation. Part VIII explores the jurisdiction of the United States Tax Court to review the administration of certain specified taxpayer rights. Parts IX through XI discuss pretrial matters, trial procedure, and post-trial considerations, respectively. Part XII discusses the position of the Special Trial Judge. Part XIII addresses the various means by which the United States Tax Court provides institutional support to self-represented taxpayers.
Download or read book The United States Tax Court written by Harold Dubroff and published by Government Printing Office. This book was released on 2014 with total page 958 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day.
Download or read book Minnesota Law Review written by and published by . This book was released on 2015 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Florida Law Review written by and published by . This book was released on 2015 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Contract Law Cases written by James O. Mahoy and published by . This book was released on 1975 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hearings Before the Commission on Revision of the Federal Court Appellate System April 15 16 1975 Washington DC April 21 22 1975 St Louis Missouri April 28 29 1975 Washington DC written by United States. Commission on Revision of the Federal Court Appellate System and published by . This book was released on 1975 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hearings Before the Commission on Revision of the Federal Court Appellate System written by United States. Commission on Revision of the Federal Court Appellate System and published by . This book was released on 1975 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book West s Federal Practice Digest written by and published by . This book was released on 2003 with total page 726 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Second phase 1974 1975 2 v written by United States. Commission on Revision of the Federal Court Appellate System and published by . This book was released on 1975 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book West s Federal Practice Digest 4th written by and published by . This book was released on 1998 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book American Federal Tax Reports written by and published by . This book was released on 2005 with total page 2912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Officially Selected Cases Argued and Determined in the Court of Appeals of the State of Kansas written by Kansas. Court of Appeals and published by . This book was released on 2005 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Practice and Procedure written by Charles Alan Wright and published by . This book was released on 1969 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Cases Decided with Opinions written by United States. Supreme Court and published by . This book was released on 1944 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt:
