Properties (71)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court
|
| gptkbp:appeal |
gptkb:U.S._Court_of_Appeals
limited to legal issues |
| gptkbp:caseTypes |
litigation cases
collection due process cases deficiency cases innocent spouse cases refund cases appeal cases settlement cases excise tax cases dispute resolution cases C corporation cases S corporation cases assessment cases attribution cases audit cases business expense cases charitable contribution cases collection cases compliance cases credit cases deduction cases disallowance cases disclosure cases employment tax cases enforcement cases estate tax cases foreign tax credit cases gift tax cases interest cases liability cases like-kind exchange cases nonprofit organization cases partnership audit cases payment cases penalty cases real estate tax cases reporting cases substantial understatement cases tax return cases tax shelter cases tax-exempt organization cases valuation cases worker classification cases |
| gptkbp:controversy |
available
|
| gptkbp:court |
tax law
|
| gptkbp:decidedBy |
tax law interpretation
issued in writing not precedential |
| gptkbp:divisions |
for cases under $50,000
|
| gptkbp:established |
1924
|
| gptkbp:filingCountry |
required for petitions
|
| gptkbp:filingLocation |
petition for redetermination
|
| gptkbp:headquarters |
gptkb:Washington,_D.C.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Tax Court
|
| gptkbp:judges |
presidentially appointed
|
| gptkbp:jurisdiction |
tax disputes
|
| gptkbp:legal_representation |
attorney representation allowed
self-representation allowed |
| gptkbp:location |
gptkb:United_States
|
| gptkbp:notableFeature |
partnerships
trusts individual taxpayers estates corporate taxpayers encouraged before trial |
| gptkbp:provides_access_to |
court proceedings
|
| gptkbp:rules |
Tax Court Rules of Practice and Procedure
|
| gptkbp:social_responsibility |
protected under law
|
| gptkbp:type |
Article I court
|