The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution...

The United States has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property...

with the tax laws by interfering with their administration or attempting to illegally avoid or reduce tax liabilities." The United States Tax Court has stated...

The courts of the United States are closely linked hierarchical systems of courts at the federal and state levels. The federal courts form the judicial...

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood....

(Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population...

The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as...

Poll taxes in the United States is the history of the use of poll tax (tax of a fixed sum on every liable individual, without reference to income or resources)...

Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: United States Tax Court, a United States federal court...

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level...

The United States district courts are the trial courts of the U.S. federal judiciary. There is one district court for each federal judicial district....

income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

(born 1971) is an American lawyer who is serving as a judge of the United States Tax Court. Way earned a Bachelor of Arts from the University of Southern...

served as a judge of the United States Tax Court since 2024. From 2021 to 2024, he served as a special trial judge of the same court. Landy earned a Bachelor...

decisions made by lower courts. The Supreme Court of the United States is the court of last resort. It generally hears appeals from the courts of appeals (and...

the United States Court of Military Commission Review, one to the United States Court of Appeals for the Armed Forces and two to the United States Tax Court...

the income tax then in force constituted a "direct tax". In the Springer v. United States case of 1881, the Supreme Court upheld the tax regime then...

House. Retrieved March 1, 2023. Federal tribunals in the United States United States Tax Court "CBO Monthly Budget Review-November 2018". November 7, 2018...

Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax. Taxes were low at the local, colonial...

gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal...

I courts, Trump made 26 appointments: 10 for the United States Court of Federal Claims, seven for the United States Tax Court, six for the United States...

family courts in many U.S. states, or the United States Tax Court in the federal judiciary) or by other means, such as small claims courts in many states for...

established the U.S. Board of Tax Appeals, which was later renamed the United States Tax Court in 1942. The Revenue Act was applicable to incomes for 1924. The...

governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on real...

of the United States of America, tax evasion or tax fraud is the purposeful illegal attempt of a taxpayer to evade assessment or payment of a tax imposed...

the United States Supreme Court, the United States courts of appeals, United States district courts, specialized courts such as the United States Tax Court...

tax protester, in the United States, is a person who denies that he or she owes a tax based on the belief that the Constitution of the United States,...

the United States District Court for the Western District of Kentucky Charles R. Simpson (Tax Court judge) (1921–2015), United States Tax Court judge...