What 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.
Answer to relevant QuestionsWhere are regular Tax Court decisions published? Illustrate the elements of both a temporary and a permanent regular Tax Court citation. Explain what each part of the citation means. Is a federal district court a national court? How many judges hear a case brought before a federal district court? Identify the circuit court that would hear the case of a taxpayer who lives or works in each of the following areas: a. Arizona b. Alabama c. Alaska d. Arkansas e. Washington, D. C. In the (fictitious) citation Gomez v. U. S., 104 T. C. 123 (2009), what does the “104” stand for? The “T. C.”? The “123”? Locate the court case Angela J. Brown v. Commissioner, T. C. Summary Opinion 2010-56. 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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