kelly legner ch 4 hw - Kelly Legner Chapter 4 Homework...

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Kelly Legner Chapter 4 Homework 1)A)Case Law-Law based on judicial decision and precedent rather than on statutes. B) Lower Courts-Includes: United States Tax Court, United States District Court, United States Court of Federal Claims C)Tax Court-Only Federal court with jurisdiction over tax matters that does not require prepayment of the alleged tax due. Tax court decisions are particularly instructive because of the specialized nature of the court and its judges. D)Federal District Court-United States District Courts also render decision involving tax issues. There are 94 federal judicial districts, with at least one district in each state as well as a District of Columbia and Puerto Rico. District courts exercise jurisdiction over many types of criminal and civil cases, with only a small percentage of them involving federal tax matters. E)Claims Court-United States Court of Federal Claims cases are probably the least common among lower courts issuing tax decision . This court exercises a more limited jurisdiction that U.S. District courts. The Claims court handles cases involving mattes for which the U.S. Constitution or a federal statute requires monetary payment. F)Circuit Court-The appeals process creates the second layer of the court cases involving federal tax matters. The appealing party files suit in the circuit with jurisdiction over the state the taxpayer resides in at the time of the filing of the Tax Court petition. The United States court of Appeals for the Federal has jurisdiction across the country to hear appeals in specialized cases, including tax cases from the Court of Federal Claims. G)Tax Court Memoranda- A court's decision that gives the ruling (what it decides and orders done), but no opinion (reasons for the decision). A memorandum decision is not subject to appeal by the dissatisfied party. H)Tax Court Regular Decisions- A court's decision that gives the ruling (what it decides and orders done), but no opinion (reasons for the decision). A memorandum decision is not subject to appeal by the dissatisfied party. I)Writ of Certiorari- the losing party at the appellate level has the right to request (but not require) the Supreme Court to hear the case. The requesting party files a special application called the writ of certiorari
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J)Overruling a case-the application of the precedent doctrine results in a court system in which a court that decided an earlier case must follow that case or if it disagrees with its earlier decision. k)Reversing a decision- Reversion of a lower court case decision L)Vacating a decision-set the order/decision aside. i.e. to revoke or cancel the order/decision that had been made in the first place. M) remanding a case-court doing the remanding orders the case go back to a lower court for reconsideration. N)”Golsen” Rule- the tax court must follow the ruling of the Circuit Court of Appeals with the
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This note was uploaded on 05/23/2011 for the course ACCT 827 taught by Professor Gayden during the Spring '11 term at Governors State University.

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kelly legner ch 4 hw - Kelly Legner Chapter 4 Homework...

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