Judicial Tax Law Tx 8030. Questions of Fact Precede analysis of _____ questions Decided in ____...
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Transcript of Judicial Tax Law Tx 8030. Questions of Fact Precede analysis of _____ questions Decided in ____...
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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
• Jury’s ______• Judge’s ________ of fact
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Which Are Questions of Fact?
Is Jim’s salary reasonable compensation?
Did Mary go to Las Vegas on business?
Do Sue’s activities constitute a hobby or business?
How much did Bob use his car for business?
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Questions of LawResolved by applying ____ to ____________ ________ controls unless court:
_____________________
Are these legal issues?Is Sally’s 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
Small Claims Division
U.S. Tax Court U.S. District Courts
U.S. Courts of Appeals
U.S. Court of Federal Claims
Federal Circuit U.S. Court of Appeals
U.S. Supreme Court
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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.– “_____ man’s 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 collector’s 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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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--(aff’g TC per curiam, on remand from U.S. Supreme Court), 83-2 USTC ¶9674; 712 F2d 199
• SCt--(rev’g 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
• CA-5--(rev’g TC), 81-2 USTC ¶9574; 651 F2d 1058Carlson, TC, Dec. 39,257, 79 TC 215Jackson, TC, Dec. 38,344(M), 42 TCM 1413, TC Memo 1981-594
• TC--Dec. 35,359; 70 TC 756
[long list of citing decisions appears here]
[short list of citing decisions appears here]
CCH Citator
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RIA (P-H) CitatorINDIANAPOLIS 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 589e--Oak Industries, Inc. & Subsidiaries, 96 TC 564, 575, 96 TCR 280-286e--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 TCf--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 278-286f-1--Buchner, Raymond J. & Amy P., 1990 PH TC Memo 90-20022, 90-2023f-1--Levy, Walter J. & Amneris, 1991 TC Memo 91-1954--91-1955f-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 589Rev Proc 91-31, 1991-1 CB 567e-1-- Oak Industries, Inc. & Subsidiaries, 96 TC 564, 566, 96 TCR 280-282