Tax court
Encyclopedia
Tax courts are court
s of limited jurisdiction
that deal with tax
issues.
Court
A court is a form of tribunal, often a governmental institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance with the rule of law...
s of limited jurisdiction
Limited jurisdiction
Limited jurisdiction, or special jurisdiction, is the courts' jurisdiction only on certain types of cases such as bankruptcy, family matters, etc....
that deal with tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
issues.
- United States Tax CourtUnited States Tax CourtThe United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides that the Congress has the power to "constitute Tribunals inferior to the supreme Court"...
, a United States federal courtUnited States federal courtsThe United States federal courts make up the judiciary branch of federal government of the United States organized under the United States Constitution and laws of the federal government.-Categories:...
- List of Judges of the United States Tax Court
- Uniformity and jurisdiction in U.S. federal court tax decisionsUniformity and jurisdiction in U.S. federal court tax decisionsUniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with...
- State courts
- Oregon Tax CourtOregon Tax CourtThe Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget...
of the Oregon Judicial DepartmentOregon Judicial DepartmentThe Oregon Judicial Department is the judicial branch of government of the state of Oregon in the United States. The chief executive of the branch is the Chief Justice of the Oregon Supreme Court. Oregon’s judiciary consists primarily of four different courts: the Oregon Supreme Court, the Oregon... - Hawaii Tax Appeal CourtHawaii Tax Appeal CourtThe Hawaii State Tax Appeal Court of the Hawaii State Judiciary has jurisdiction over cases involving property, excise, liquor, tobacco, income and insurance taxes....
of the Hawai'i State Judiciary - Indiana Tax Court
- Massachusetts Appellate Tax BoardMassachusetts Appellate Tax BoardThe Massachusetts Appellate Tax Board is a quasi-judicial agency within the Commonwealth of Massachusetts' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions." G.L. c. 58A, 1...
- Minnesota Tax Court
- New Jersey Tax Court
- Oregon Tax Court
- Tax Court of CanadaTax Court of CanadaThe Tax Court of Canada , established in 1983 by the Tax Court of Canada Act, is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada....
- Tax Court of Canada ActTax Court of Canada ActThe Tax Court of Canada Act was an Act of the Parliament of Canada concerning the Tax Court of Canada.-External links:*...
- Tax Court of Canada Act
- EFTA CourtEFTA CourtThe Court of Justice of the European Free Trade Association States is a supranational judicial body responsible for the three EFTA members who are also members of the European Economic Area : Iceland, Liechtenstein and Norway.As members of the EEA, the three countries have access to the internal...
- Philippine Court of Tax AppealsPhilippine Court of Tax AppealsThe Court of Tax Appeals of the Philippines is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice...