United States Tax Court.United States Tax Court The United States Tax Court is a Federal court of record established under Article I of the Constitution of the United States which specializes in adjudicating disputes over federal income tax assessments. (www. ustaxcourt.gov) has a site to disseminate dis·sem·i·nate v. dis·sem·i·nat·ed, dis·sem·i·nat·ing, dis·sem·i·nates v.tr. 1. To scatter widely, as in sowing seed. 2. its case opinions and procedures. It contains TC and Memorandum Opinions A memorandum opinion or memorandum decision is a judicial opinion which does not create precedent, persuasive or mandatory. A memorandum is often brief and written only for the purpose for announcing judgment in a particular case. released since Sept. 25, 1995 and Summary Opinions since Jan. 1, 2001. The site's online search engine allows opinions to be found by case name keyword, text keyword, date, judge and opinion type. The site does not have the annotations and advanced search features provided by commercial publishers. Docket A written list of judicial proceedings set down for trial in a court. To enter the dates of judicial proceedings scheduled for trial in a book kept by a court. records are available for cases filed after April 30,1986. |
|
||||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion