United States Tax Court: A Historical Analysis

United States Tax Court: A Historical Analysis
Author: Harold Dubroff
Publisher: Government Printing Office
Total Pages: 1419
Release: 2015-05-01
Genre: Law
ISBN: 0160928486

Download United States Tax Court: A Historical Analysis Book in PDF, Epub and Kindle

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.

Reports of the United States Tax Court, January 1, 2002 - June 30, 2002

Reports of the United States Tax Court, January 1, 2002 - June 30, 2002
Author: John T. Fee
Publisher: Government Printing Office
Total Pages: 642
Release: 2002-10
Genre:
ISBN:

Download Reports of the United States Tax Court, January 1, 2002 - June 30, 2002 Book in PDF, Epub and Kindle

John T. Fee, Reporter of Decisions. Cited as 118 T.C. Spine title reads: United States Tax Court Reports, 118, January 1, 2002, to June 30, 2002.