Assignment6.CasesPart2.LC

Assignment6.CasesPart2.LC - S you dont agre with the o e t...

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So you don’t agree with the trial court. . . Welcome to the appellate courts! Judicial  Interpretations (File 2 of 2)
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Here’s where you get a second chance! U.S. Courts of Appeal Appellate Courts Tax Court District Court Claims Court Courts of Original Jurisdiction
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The Appellate Courts U.S. Court of Appeals A three judge panel of the Ninth Circuit ruled in 2002 that the Pledge of Allegiance is unconstitutional—the vote was 2-1, finding that “under God” violates the Establishment Clause of the First Amendment. The original trial court (a U.S. district court) had dismissed the suit, resulting in the appeal to the Ninth Circuit. The circuit court opinion was overturned in 2004 by the U.S. Supreme Court, which didn’t rule directly on the issue but found that the plaintiff (a noncustodial parent) had no standing to sue. Elk Grove Unified School District et al v. Michael A. Newdow et al., 542 U.S. 1; 124 S. Ct. 2301 (USSC, 2004), reversing Newdow v. U.S. Congress, 328 F.3d 466 (CA-9, 2002), reversing and remanding Newdow v. Congress of the United States , USDC (E.D. Calif., 2000).                                    
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The Appellate Courts U.S. Court of Appeals Losing party (government or taxpayer) in Tax Court, District Court, or U.S. Court of Federal Claims has a right of appeal to the U.S. Court of Appeals There are 13 Appellate (Circuit) Courts in all Appellate system divides the nation into 11 numbered (geographical) territories (called circuits) plus the Federal Circuit and the District of Columbia Circuit Which circuit are you in?
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The Appellate Courts U.S. Court of Appeals Circuit: Jurisdiction 1. CA-1: ME, MA, NH, PR, RI 2. CA-2: CT, NY, VT 3. CA-3: DE, NJ, PA, VI 4. CA-4: MD, NC, SC, VA, WV 5. CA-5: LA, MS, TX 6. CA-6: KY, MI, OH, TN 1. CA-7: IL, IN, WI 1. CA-8: AR, IA, MN, MO, NB, ND, SD 2. CA-9: AL, AZ, CA, GU, HA, ID, MT, NV, OR, WA 3. CA-10: CO, NM, KS, OK, UT, WY 4. CA-11: AL, FL, GA 5. CA-FC: U.S. Court of Federal Claims 6. CA-DC: DC
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U.S. Court of Appeals
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The Appellate Courts U.S. Court of Appeals Court of Appeals for the Ninth Circuit, San Francisco, CA
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The Appellate Courts U.S. Court of Appeals Court of Appeals for the Seventh Circuit, Chicago, IL
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The Appellate Courts U.S. Court of Appeals UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT THURGOOD MARSHALL U.S. COURTHOUSE 40 Foley Square (40 Centre Street) New York, NY 10007 Look for this building when you watch us!
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The Appellate Courts U.S. Court of Appeals Appellant files suit in the circuit with jurisdiction over the taxpayer Jurisdiction is normally based on the state where the taxpayer resided at the time the questioned transaction took place $455 filing fee
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11 The Appellate Courts U.S. Court of Appeals Fausner involved a pilot who deducted the cost of commuting from his home to Laguardia and Kennedy airports on the theory he was carrying tools. (i.e., his 40 lb. flight bag). The First Circuit ultimately approved the deduction. Fausner later moved to Texas in the Fifth Circuit and filed his tax return for the prior period when he was in New York.
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This note was uploaded on 03/23/2010 for the course TAXATION 523 taught by Professor Talyor during the Spring '09 term at Universidade do Minho.

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Assignment6.CasesPart2.LC - S you dont agre with the o e t...

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