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The United States Tax Court - A Court For All Parties, T. Fogg
The United States Tax Court - A Court For All Parties, T. Fogg
T. Keith Fogg
This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States. To provide this explanation, the article will address several specific areas: 1) the mission of the Court; 2) the placement of the Court within the judicial system and the scope of its jurisdiction; 3) selection of judicial officers of the Court; 4) the internal organization of the Court and its opinions; 5) access to the Court; 6) policy issues facing the Court; and 7) interaction between the Court and the public outside the courtroom. …
Tax Court Decisions "Shall Be Made As Quickly As Practicable" - A Discussion Of Bench Opinions, T. Keith Fogg
Tax Court Decisions "Shall Be Made As Quickly As Practicable" - A Discussion Of Bench Opinions, T. Keith Fogg
T. Keith Fogg
Keith Fogg discusses the legal and practical bases of bench opinions, what causes the Tax Court to issue bench opinions and how they differ from other decisions of the court.