The U. S. Tax Court is a national court that hears cases of taxpayers who may appeal to various geographical courts of appeals. How does the Tax Court reconcile the opposite holdings of two or more of these courts of appeals for taxpayers who work or reside in different parts of the country?
Answer to relevant QuestionsWhat is the small tax case procedure of the U. S. Tax Court? What is the maximum amount of the deficiency that can be the subject of a Small Tax Case hearing? Comment on the trial procedures in small tax cases. Which of the trial courts would best serve a taxpayer litigating an issue of a technical tax nature? Why? Identify the circuit court that would hear the case of a taxpayer who lives or works in each of the following areas: a. Idaho b. Indiana c. South Carolina d. Puerto Rico e. Guam Discuss the precedential value of a court of appeals decision. Which court of appeals decisions are most important to a specific taxpayer? Locate the court case Alemasov and Popov, T. C. Memo. 2007-130. Using only the headnotes, answer the following questions: a. What issue(s) did the court address? b. What was the ruling of the court?
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