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Deferential Review Of Tax Court Decisions Of Law: Promoting Expertise, Uniformity, And Impartiality, Andre L. Smith

Andre L. Smith

This Article continues the debate over whether the federal circuit courts of appeal should deferentially review U.S. Tax Court decisions of law. Some fault this country's tax adjudication system for its nonuniformity. Others criticize it for promoting or allowing bias in favor of the government. Least mentioned is the system's failure to utilize tax experts. All three of these concerns relate to the legitimacy of the tax adjudication system. This article seeks to prove that deferentially reviewing Tax Court decisions of law better addresses these concerns than either the present system, or an oft-proposed national court of tax appeals.