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 -- 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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.