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Tax Court :: legal definition


Tax Court - n. a federal agency with courts in major cities which hear taxpayers' appeals from decisions of the Internal Revenue Service. Tax court hears the appeal de novo (as a trial rather than an appeal) and does not require payment of the amount claimed by the IRS before hearing the case. Tax court decisions may be appealed to the Federal District Court of Appeals.

See also: court income tax and Related Law Terms ↓


Related Law Terms

abuse of discretion :: n. a polite way of saying a trial judge has made s ... partner's realistic ability to pay.
administrative law :: n. the procedures created by administrative agenci ... judge Administrative Procedure Act
ancillary jurisdiction :: n. a term used in federal courts when the court de ... ine. See also: pendent jurisdiction
appeal :: 1) v. to ask a higher court to reverse the decisio ... ng, as in "he has filed an appeal."
appellate court :: n. a court of appeals which hears appeals from low ... court of appeals. See also: appeal
attachment :: n. the seizing of money or property prior to getti ... bond. See also: writ of attachment
attorney :: n. 1) an agent or someone authorized to act for an ... ialize. See also: court reciprocity
authorities :: n. 1) previous decisions by courts of appeal which ... also: brief cite decision precedent
bankruptcy :: n. a federal system of statutes and courts which p ... y proceedings trustee in bankruptcy
bankruptcy court :: n. the specialized federal court in which bankrupt ... : bankruptcy bankruptcy proceedings
bifurcate :: v. the order or ruling of a judge that one issue i ... is necessary. See also: bifurcation
case :: n. short for a cause of action, lawsuit, or the ri ... ny, the court stated the rule as:."
case law :: n. reported decisions of appeals courts and other ... es. See also: case system precedent
comity :: n. when one court defers to the jurisdiction of an ... of cases to which comity may apply.
conflict of law :: n. a situation in which both state and federal law ... y arose. See also: forum preemption
constitution :: n. the fundamental, underlying document which esta ... ts common law constitutional rights
court :: n. 1) the judge, as in "The court rules in favor o ... cost and wait of full court trials.
court of appeals :: n. any court (state or federal) which hears appeal ... eals courts. See also: appeal court
Court of Customs and Patent Appeals :: n. a federal court established (1929) to hear appe ... lso: Customs Court patent trademark
Customs Court :: n. a federal court established (1926) to hear appe ... Court of Customs and Patent Appeals
dismissal :: n. 1) the act of voluntarily terminating a crimina ... f the settlement. See also: dismiss
district court :: n. 1) in the federal court system, a trial court f ... urt in some states. See also: court
error :: n. a mistake by a judge in procedure or in substan ... or. See also: harmless error remand
estate tax :: n. generally a federal tax on the transfer of a de ... commonly called an inheritance tax.
federal courts :: n. the court system which handles civil and crimin ... rans' appeals. See also: bankruptcy
federal question :: n. one basis for filing a lawsuit in federal distr ... ves the federal court jurisdiction.
first impression :: adj. referring to a legal issue which has never be ... s for both sides to assist him/her.
gift in contemplation of death :: n. (called a gift causa mortis by lawyers showing ... ift tax unified estate and gift tax
Grand Jury :: n. a jury in each county or federal court district ... arge indictment preliminary hearing
harmless error :: n. an error by a judge in the conduct of a trial w ... ar to be harmless." See also: error
income tax :: n. a tax on an individual's net income, after dedu ... al government. See also: income tax
indictment :: n. a charge of a felony (serious crime) voted by a ... ictable offense preliminary hearing
information :: n. an accusation or criminal charge brought by the ... Jury indictment preliminary hearing
injunction :: n. a writ (order) issued by a court ordering someo ... t. See also: injunctive relief writ
joint tenancy :: n. a crucial relationship in the ownership of real ... ty property tenancy in common title
judge :: 1) n. an official with the authority and responsib ... ice justice of the peace magistrate
jurisdiction :: n. the authority given by law to a court to try ca ... Superior Court Supreme Court venue
jurisdictional amount :: n. the range between the minimum and maximum amoun ... equirements. See also: jurisdiction
law book :: n. any of numerous volumes dealing with law, inclu ... : common law law Shepardize statute
lower court :: n. 1) any court of lesser rank, such as municipal ... ruled Defendant had no basis for:."
magistrate :: n. 1) a generic term for any judge of a court, or ... ce of the peace preliminary hearing
mandate :: n. 1) any mandatory order or requirement under sta ... See also: mandamus writ of mandate
marital deduction :: n. an estate tax deduction allowed a surviving spo ... community property estate tax trust
marshal :: 1) n. a federal court official who may serve paper ... tablish priorities among creditors.
notice :: n. 1) information, usually in writing in all legal ... Thirty-day notice three-day notice
opinion :: n. the explanation of a court's judgment. When a t ... which the author is not specified.
overrule :: v. 1) to reject an attorney's objection to a quest ... : appellate court objection sustain
pendent jurisdiction :: n. in federal procedure, the policy that allows a ... n. (It also may be spelled: pendant
peremptory writ of mandate :: (or mandamus) n. a final order of a court to any g ... ve writ. See also: mandamus mandate
plea :: n. 1) in criminal law, the response by an accused ... raignment plead preliminary hearing
police court :: n. in some states a type of municipal court which ... municipal court preliminary hearing
preliminary hearing :: n. in criminal law, a hearing to determine if a pe ... nment charge Grand Jury information
procedure :: n. the methods and mechanics of the legal process. ... cases are tried and judgments made.
record :: 1) v. (ree-cored) to put a document into the offic ... eeding race to the courthouse trial
remand :: v. to send back. An appeals court may remand a cas ... ee also: appeal preliminary hearing
remittitur :: n. 1) a judge's order reducing a judgment awarded ... party on appeal). See also: remand
reports :: n. the published decisions of appeals courts in al ... ilable in almost all law libraries.
respondent :: n. 1) the party who is required to answer a petiti ... "appellant") in the appeals court.
retroactive :: adj. referring to a court's decision or a statute ... ospective." See also: ex post facto
review :: n. the judicial consideration of a lower court jud ... ate court reversal reversible error
rules of court :: n. a set of procedural regulations adopted by cour ... s counsel. See also: procedure rule
Shepardize :: n. a method of locating reports of appeals decisio ... m prior case law. See also: reports
shortening time :: n. an order of the court in response to the motion ... e notice is served within 24 hours.
standing :: n. the right to file a lawsuit or file a petition ... so: actual controversy jurisdiction
stare decisis :: : (stah-ree duh-sigh-sis) n. Latin for "to stand b ... pellate court lower court precedent
status conference :: n. a pre-trial meeting of attorneys before a judge ... g a trial date. See also: discovery
supersedeas :: (sooh-purr-said-ee-uhs) Latin for "you shall desis ... . See also: appeal court of appeals
supra :: (sooh-prah) Latin for "above," in legal briefs and ... d as Guinn v. United States, supra.
Supreme Court :: n. 1) the highest court in the United States, whic ... rt in other states. See also: court
tax :: n. a governmental assessment (charge) upon propert ... unified estate and gift tax use tax
transcript :: n. the written record of all proceedings, includin ... unless transcription is requested.
trial de novo :: n. a form of appeal in which the appeals court hol ... from small claims court judgments.

Popular Law Searches

legal definition ministerial act :: n. an act, particularly of a governmental employee ... exercising any individual judgment.
chancery legal definition :: n. a court that can order acts performed. Today ch ... ts in most states. See also: equity
testamentary disposition legal definition :: n. how the terms of a will divide the testator's ( ... named beneficiaries. See also: will
contract of sufferance :: n. a "hold-over" tenancy after a lease has expired ... y tenancy at will unlawful detainer
forthwith legal definition :: adv. a term found in contracts, court orders and s ... mediacy, with no excuses for delay.
forthwith definition legal :: adv. a term found in contracts, court orders and s ... mediacy, with no excuses for delay.
what is to wit in a legal contract :: prep. that is to say. Example: "the passengers in ... tty Bumgartner and Sherry Younger."
mirror wills legal definition :: n. the wills of a husband and wife which are ident ... d each names the other as executor.
clean hands doctrine latin :: n. a rule of law that a person coming to court wit ... ices. See also: affirmative defense
sine qua non only relates to contract law :: (see-nay kwah nahn) prep. Latin for "without which ... qua non of the injury to Playmate.

Other Law Terms - T

T.R.O. :: n. legal slang for temporary restraining order. Se ... order. See also: restraining order
tainted evidence :: n. in a criminal trial, information which has been ... e search and seizure search warrant
take :: v. to gain or obtain possession, including the rec ... eal property or stealing an object.
taking the Fifth :: n. the refusal to testify on the ground that the t ... ifth." See also: self-incrimination
tangible property :: n. physical articles (things) as distinguished fro ... operty personal property personalty
tax :: n. a governmental assessment (charge) upon propert ... unified estate and gift tax use tax
tax costs :: n. a motion to contest a claim for court costs sub ... sts" to avoid paying these charges.
Tax Court :: n. a federal agency with courts in major cities wh ... Appeals. See also: court income tax
tax evasion :: n. intentional and fraudulent attempt to escape pa ... o reduce the amount of payable tax.
tax return :: n. the form to be filed with a taxing authority by ... able to the taxpayer. See also: tax
tax sale :: n. an auction sale of a taxpayer's property conduc ... government to collect unpaid taxes.
temporary injunction :: n. a court order prohibiting an action by a party ... ry injunction. See also: injunction
temporary insanity :: n. in a criminal prosecution, a defense by the acc ... diminished capacity insanity intent
tenancy :: n. the right to occupy real property permanently, ... rety tenancy in common tenant title
tenancy at sufferance :: n. a "hold-over" tenancy after a lease has expired ... y tenancy at will unlawful detainer
tenancy at will :: n. occupation of real property owned by another un ... right to occupy. See also: tenancy
tenancy by the entirety :: n. joint ownership of title by husband and wife, i ... ee also: community property tenancy
tenancy in common :: n. title to property (usually real property, but i ... on. See also: joint tenancy tenancy
tenant :: n. a person who occupies real property owned by an ... rental payments. See also: tenancy
tender :: 1) v. to present to another person an unconditiona ... he tender. See also: delivery offer