Judicial Tax Law

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Judicial Tax Law

• Tx 8030

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Questions of Fact

• Precede analysis of _____ questions
• Decided in ____ court (unless clearly
  ___________)
• Resolved by examining ________ sources
• _________ facts
• Disputed facts
• Jurys ______
• Judges ________ of fact

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Which Are Questions of Fact?
Did Mary go to Las Vegas on business?

• Is Jims salary reasonable compensation?

Do Sues activities constitute a hobby or
business?
How much did Bob use his car for business?
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Questions of Law
Resolved by applying ____ to ______ ______
________ controls unless court __________ _______
____ Are these legal issues? Is Sallys donation
to her church deductible?
Is the stock option grant gross income to Bob?
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Burden of Proof

• Measure of burden
• Usually _____________
• Sometimes clear and convincing
• Who carries burden
• _______ court
• Shifting burden to ____
• __________ court

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U.S. Judicial System
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Small Claims Division

• Assessed deficiency ________
• Special trial judges
• Less _______
• No _______
• No _________ value
• Decision ____ published

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U.S. Tax Court

• Brief History
• Board of Tax Appeals
• Administrative court of Treasury
• Full judicial court
• Major Characteristics
• Specializes
• Nineteen judges (may sit ___ _____)
• ______ court based in D.C.
• _____ mans court

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U.S. Tax Court(continued)

• Golsen Doctrine
• Types of Decisions
• Memorandum
• Questions of _____
• Application of existing law
• Regular
• Novel ______ issues
• _______________ procedure
• Publication

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U.S. District Courts

• At Least One Per State
• Major Characteristics
• Pay deficiency and sue for _______
• Generalist court
• Trial by _____ available
• Binding vs. persuasive authority
• Publication

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U.S. Court of Federal Claims

• Brief History
• U.S. Court of Claims until _____
• U.S. Claims Court, ___________
• Major Characteristics
• Pay deficiency and sue for _______
• Generalist court
• ________, traveling court
• Publication

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U.S. Circuit Courts of Appeals

• Major Characteristics
• How many circuits are there? In which circuit is
  Georgia?
• Appeal is matter of right
• Usually resolves only questions of ____
• Primary courses of action
• Affirm
• Reverse
• _______
• Panel of __ judges but can sit en banc
• Usually final authority
• Publication

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U.S. Supreme Court

• Appeal by _____ of Certiorari
• Hears very few tax cases
• Conflict between _________
• Very _________ issue
• Often involve _____ issues
• Congress can ________ a Supreme Court decision
  it dislikes
• Publication

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Parties Involved Terminology

• Party Suing
• Petitioner
• Plaintiff
• Appellant
• Party Being Sued
• Respondent
• Defendant
• Appellee
• Designate ________ and ___________

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Parties Involved Title of Case

• Depends on trial court
• Taxpayer v. ____ in Tax Court
• Taxpayer v. ____ in other trial courts
• In appellate courts, _________ is often named
  first.
• Distinguish between ____ and ________
• Before ____, revenue collectors name was used
  rather than CIR or U.S.

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The Decision

• Rule ____
• Parts of written decision
• Headnotes
• Pro se
• Per curiam
• Dissenting and concurring opinions

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Precedential Value

• Dicta
• Insufficient or No Credible Evidence
• Credibility Factor
• Followed, Questioned, and Criticized
• Acquiesce vs. Nonacquiesce
• Tax Court vs. Other Trial Courts
• Reversal vs. Overruled

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Purpose of Citators

• Determine Judicial _________
• CCH Includes under one main entry
• RIA Found under separate entries
• Evaluate Judicial _________
• CCH Major weakness
• RIA Letter symbols very helpful

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Scope of Citators

• Type of Federal Tax Decision
• CCH Covers only _______ tax decisions
• RIA Covers all ________ tax decisions
• Completeness of List
• CCH Editors _____ list
• RIA List is _________

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Organization of Citators

• Volumes
• CCH ____ loose-leaf volumes
• RIA Bound volumes and ___________
• Cited Decisions
• CCH Each _____ is main entry
• RIA Each _________ is main entry

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Organization(continued)

• Citing Decisions
• CCH Listed primarily by ______
• RIA Listed primarily by ______
• Cross Referencing
• CCH _________ reference
• RIA ______ reference

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CCH Citator
Tufts, John F. . . . . . 5802.34, 25,431.02,
25,433.02, 25,826.02, 25,826.17, 29,625.0333,
29,626.0101, 29,663.1535, 29,663.1542, 42,205.0137
CA-5--(affg TC per curiam, on remand from U.S.
Supreme Court), 83-2 USTC 9674 712 F2d 199
SCt--(revg CA-5 on writ of certiorari to
CA-5), 83-1 USTC 9328 461 US 300 103 SCt 1826
Ct.D. 2017, 1983-2 CB 7
long list of citing decisions appears here
CA-5--(revg TC), 81-2 USTC 9574 651 F2d
1058 Carlson, TC, Dec. 39,257, 79 TC 215 Jackson,
TC, Dec. 38,344(M), 42 TCM 1413, TC Memo 1981-594
TC--Dec. 35,359 70 TC 756
short list of citing decisions appears here
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RIA (P-H) Citator
INDIANAPOLIS POWER LIGHT CO., 88 TC 964, 88.52
PH TC
a--Indianapolis Power Light Co. Comm. v, 65
AFTR2d 90-394 (US) 110 S Ct 589 e--Oak
Industries, Inc. Subsidiaries, 96 TC 564, 575,
96 TCR 280-286 e--Rev Proc 91-31, 1991-1 CB 566
INDIANAPOLIS POWER LIGHT CO., COMM. v, 65
AFTR2d 90-394 (US) 11 S Ct 589, 107 LEd2d 591
(1-9-90)
sa--Indianapolis Power Light Co. v. Comm., 62
AFTR2d 88-5708, 857 F2d 1162 (USCA
7) sa--Indianapolis Power Light Co., 88 TC
964, 88.52 PH TC f--Ware, R. Timmisv Comm., 66
AFTR2d 90-5198, 906 F2d 64 (USCA 2) f-1--Oak
Industries, Inc. Subsidiaries, 96 TC 560, 573,
96 TCR 278-286 f-1--Buchner, Raymond J. Amy P.,
1990 PH TC Memo 90-20022, 90-2023 f-1--Levy,
Walter J. Amneris, 1991 TC Memo
91-1954--91-1955 f-1--Rev Proc 91-31, 1991-1 CB
567
INDIANAPOLIS POWER LIGHT CO. v COMM., 62 AFTR2d
88-5708, 857 F2d 1162 (USCA 7)
a--Indianapolis Power Light Co. Comm. v, 65
AFTR2d 90-394 (US), 110 S Ct 589 Rev Proc 91-31,
1991-1 CB 567 e-1-- Oak Industries, Inc.
Subsidiaries, 96 TC 564, 566, 96 TCR 280-282