v line Equality of political rights, or a democratic State, constitute in themselves the most glaring contradiction in terms. The State, or political right, denotes force, authority, predominance; it presupposes inequality in fact. Where all rule, there are no more ruled, and there is no State. - Mikhail Bakunin, World Revolutionary Alliance of Social Democracy

SOME MAIN ROOMS

PREMIUM ROOMS

MISC BUSHWAH

Follow Us!



Our Most Popular Article:
Power of Attorney
Our Most Popular Page:
Free Legal Forms
Our Newest Article: Personal Finance Guide

line


line


TAX COURT, U.S.

Established by Congress in 1924 under Article I of the Constitution, the U.S. Tax Court decides controversies between taxpayers and the Internal Revenue Service involving underpayment of federal income, gift, and estate taxes. Its decisions may be appealed to the federal courts of appeals and are subject to the review of the U.S. Supreme Court on writs of certiorari. In the year that ended September 30, 1992, 30,345 new cases were filed and 34,823 were closed in the U.S. Tax Court. On September 30, 1992, 44,376 cases were pending.

The 19 tax court judges are appointed by the President for terms of 15 years.

The judges of the court elect one of their number to serve a two-year term as chief judge with responsibility for overall administration of the court in addition to a caseload. Retired judges may be recalled by the chief judge for service in the court. In addition, there are currently 17 authorized special trial judges appointed by the chief judge, who serve under rules and regulations promulgated by the court.The Tax Court hears cases in approximately 80 cities. Its offices are located in Washington, D.C.

Google+