Tax Court Improvement Act of 1979: Hearing Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, First Session, on S. 1691 ... November 2, 1979 |
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administrative amended American Bar Association appellate court appellate review Appellate System appointed areas argument banc Bar Association Bar of Texas believe bill burden Caplin certainty certiorari Chief Justice circuit courts circuit judges civil tax Commissioner complex compliance Congress consideration Court decisions Court Improvement Act court judge Court of Appeals Court of Claims Court of Tax created decided district court eliminate established Federal Court federal tax forum shopping generalist goal Griswold hear important Internal Revenue Code Internal Revenue Service involving judicial circuit Judiciary Committee MEADE EMORY National Court nonacquiescence number of tax panel patent present system problem proposed court question regional court rehearing Report resolve result rule Section of Taxation Senator BAUCUS Senator BYRD serve single court specialists specialized court statement Tax Appeals tax decisions tax field tax issues tax law tax litigation Tax Section tax system taxpayers tion Title trial U.S. Court uncertainty United States Court