Chapter 5 Judicial Interpretations Federal Court System

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Chapter 5 - Judicial InterpretationsFederal
Court System

U.S. Tax Court
U.S. Supreme Court
U.S. Court of Appeals
U.S. District Court
U.S. Court of Appeals for the Court of Fed.
Claims
U.S. Court of Federal Claims
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Tax Court (Slide 1 of 2)

• Hears only federal tax cases
• 19 Tax Court judges (tax specialists)
• No jury trials, generally decided by one judge
• Not required to prepay deficiency
• Before 1943, knows as Board of Tax Appeals
• Decisions
• Regular decisions
• issued for new and unusual points of law
• published by GPO in Tax Court of the US Reports
• Memorandum decisions
• concern applications of existing law or
  interpretation of facts
• published by commercial publishers

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Tax Court (Slide 2 of 2)

• Small Cases Division
• disputed deficiency must be ? 10,000
• informal
• taxpayer may represent himself
• Golsen Rule
• When different Court of Appeals disagree, Tax
  Court will follow the Court of Appeals with
  jurisdiction over the taxpayer
• if Court of jurisdiction over taxpayer has not
  ruled, Tax Court interprets

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Locating Tax Court Decisions

• Tax Court of the United States Reports standard
  cite
• De Cou, Charles H., 103 T.C. 80 (1994)
• Memo decisions
• General citation
• Nicholls, Walter J., T.C. Memo, 1995-291
• Permanent RIA citation
• Nicholls, Walter J., RIA T.C.Memo Dec 95,291
• Permanent CCH citation
• Nicholls, Walter J., 69 TCM 3042 (1995)

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District Courts

• Judges are generalists, not tax specialists
• Taxpayer may request a jury trial
• Taxpayer must pay disputed tax liability, then
  sue government for refund
• Decisions may vary significantly between
  Districts and over time

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Locating District Court Cases

• Kenneth G. RUHLAND, PLAINTIFF v. U.S., DEFENDANT
  73 AFTR2d 94-872, 839 F Supp 993, 94-1 USTC P
  50047
• Wests Federal Supplement Series
• Ruhland, Kenneth, 839 F.Supp. 993 (N.D.N.Y.,
  1993)
• RIAs American Federal Tax Reports
• Ruhland, Kenneth, 73 AFTR2d 94-502 (N.D.N.Y.,
  1993)
• CCH,s U.S. Tax Cases
• Ruhland, Kenneth, 94-1 USTC 50,047 (N.D.N.Y.,
  1993)

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U.S. Court of Federal Claims

• 16 judges hear cases concerning all monetary
  claims against the federal government, not just
  tax claims
• Taxpayer must pay disputed tax and sue for refund
• No jury trials are allowed
• Not bound by geographical Circuit Courts of
  Appeals decisions

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Locating Court of Federal Claims Cases

• West reporter
• Bennett, Courtney, 30 Fed. Cl. 396 (1994)
• CCH reporter
• Bennett, Courtney, 94-1 USTC 50,044 (Fed. Cl.,
  1994)
• RIA reporter
• Bennett, Courtney, 73 AFTR2d 94-534 (Fed. Cl.,
  1994)

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Courts of Appeals

• Generally hear cases involving a question of law
  (not findings as to facts)
• Three-judge panels hear cases
• No jury trials
• Decisions carry precedential weight, but not in
  other Circuits if conflicting
• 13 courts, 11 geographical circuits,
  Washington,D.C. and Court of Appeals for Federal
  Circuit
• D.C., 2nd and 9th especially important
• Alabama is in 11th circuit

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Locating Court of Appeals Cases

• West reporter
• Home of Faith, 39 F.3d 263 (CA-10, 1994)
• RIA reporter
• Home of Faith, 74 AFTR2d 94-5608 (CA-10, 1994)
• CCH reporter
• Home of Faith, 94-2 USTC 50,570 (CA-10, 1994)
• Complete citations of appellate courts often
  include cites of lower courts decisions modified
  to include whether present case affirmed,
  reversed, or modified prior decision

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Supreme Court

• Highest appellate court in nation
• Nine-justice panel
• Meets only in Washington, D.C.
• Permission requested by writ of certiorari
  (either granted or denied)
• Only about 12 tax cases in a year are granted
  certiorari

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Locating Supreme Court Cases

• United States Supreme Court Reports, published by
  GPO
• Indianapolis Power Light, 493 U.S. 203 (1990)
• West reporter
• Indianapolis Power Light, 110 S.Ct. 589 (1990)
• RIA reporter
• Indianapolis Power Light, 65 AFTR2d 90-394
  (USSC, 1990)
• CCH reporter
• Indianapolis Power Light, 90-1 USTC 50,007
  (USSC, 1990)

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