Origins of the Tax Court -- Creation of the Board of Tax Appeals: the Revenue act of 1924 -- The Revenue act of 1926: improving the Board of Tax Appeals -- The board becomes a court -- A judicial examination of the Tax Court's constitutional nature: Freytag v. Commissioner -- Foundational parameters of Tax Court jurisdiction -- Enhancing the efficiency of tax adjudication: innovation in remedies and procedures -- Tax Court prominence in judicial review of taxpayer rights -- Pretrial procedure -- Trial procedure -- Opinions, decisions, and appeals -- Special trial judges -- The small tax case procedure and support for the self-represented litigants -- Appendix A. Workload of Board of Tax Appeals and Tax Court, 1925-2012 -- Appendix B. Tax Court caseload by type (in modern times) -- Appendix C. Areas of former Tax Court jurisdiction -- Appendix D. Locations of Tax Court hearings -- Appendix E. Standing pretrial order -- Appendix F. Standing pretrial notice -- Appendix G. Technological developments at the court
Notes
PDF version; title from title screen (viewed Aug. 18, 2015)
