Abstract
Proposals for the reform of the decisionmaking process in federal tax cases have been in existence almost as long as the federal income tax itself. The most frequently suggested reform is the creation of a national court of tax appeals. Such a court would concentrate appellate jurisdiction over tax cases from the United States district courts, the claims court and the tax court in a single body, with a view toward producing definitive answers to tax questions in a relatively short time. Removing these cases from the courts of appeals would eliminate the possibility of a conflict between circuits, and thus effectively remove tax cases from the Supreme Court's docket. For most of the commentators, removing the Supreme Court from the appellate structure simply is a means to speed up the review process.
DOI
https://doi.org/10.63140/58egchyvg5
Recommended Citation
Craig, Sandra Jo
(1983)
"Federal Income Tax and the Supreme Court: The
Case Against a National Court of
Tax Appeals,"
Utah Law Review: Vol. 1983:
No.
4, Article 2.
DOI: https://doi.org/10.63140/58egchyvg5
Available at:
https://dc.law.utah.edu/ulr/vol1983/iss4/2