"That could lead to a trial in tax court next fall."

Only one judge raised doubt about whether the two tax court judges had agreed.

It was my intention, which I can demonstrate in tax court, to build a house.

Southwest Airlines asked the tax court this spring to rule on the issue.

It was the tax court's interpretation that the Federal appeals court had upheld.

The tax court consolidated their claims into one case.

Therefore, the court reversed the judgment of the tax court.

Several other Merrill clients that invested in the partnerships took their cause to tax court, where they lost.

Separately, the three men petitioned the tax court to dispute the claims.

And lawyers for co-op organizations saw the case as a prime opportunity to convince the tax court of their position.

That person can appeal the confiscation of property through the state tax courts, but few do because the battle is so difficult.

In the decision, the tax court ruled that it did not find any "economic substance" to the transactions, other than to avoid taxes.

The settlement was reached on April 20 in federal tax court but was not publicly announced.

The taxpayer argued that these costs were deductible, but the tax court disagreed.

The tax courts have ruled that you cannot claim a loss as a result of the use of your own home for business.

The tax court released new proposed rules this month that said future special trial judge reports would be released.

Tax court has two procedures, informal and general.

Since then, the tax court has proposed changes and has begun speaking more openly of its procedures.

In the Tax Court, the Commissioner is not named personally.

Hailed in the streets, he lost a federal tax court case in 1987 that stemmed from the same issues.

"That is for a tax court to interpret.

The tax court, using a "facts and circumstances test," said the home office was a necessary part of the doctor's business and allowed the deduction.

If a tax return has no tax payable, tax court could not deal with it.

The Exchequer became the first "tax court", where the king was the plaintiff and the debtor the defendant.

Such matters are handled in the Swiss tax courts, not the criminal courts.