V.153 #5 & 6; United States Tax Court Reports

V.153 #5 & 6; United States Tax Court Reports
V.153 #5 & 6; United States Tax Court Reports
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Volume of the United States Tax Court Reports containing case abstracts and opinions of the court regarding cases in  Volume 152 #4. Cases in each volume are listed in the prefatory table.

The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to "constitute Tribunals inferior to the Supreme Court. “The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule”).”


Lawyers specializing in taxes, taxpayers, political scientists, economists, and students and professors studying tax law may be interested in this information.

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