United States Tax Court
, Press Release (June 26, 2012), available at http://www.
41) Thus, although which court hears the case is the taxpayer's "choice," over ninety-five percent of tax cases are heard by a judge in the United States Tax Court
because the financial incentive is so strong.
2) states that an enrolled agent or CPA with a power of attorney can represent taxpayers before the Division of Appeals in docketed cases even if not admitted to practice before the United States Tax Court
These United States Tax Court
proceedings involved the valuation of minority interests/discounts, concerning more than 22 properties.
Memo 1997-470, the United States Tax Court
held that the distribution of a Florida widow's elective share was not subject to the provisions of Subchapter J.
In July 27, 1989, the United States Court of Appeals for the Sixth Circuit reversed, in part, the decision of the United States Tax Court
in Humana Inc.
District Court for the Southern District of Texas and in the United States Tax Court
Over the span of his 30-year career, Karter has litigated federal tax cases in the United States District Courts, the United States Tax Court
and the United States Court of Federal Claims, and argued in the United States Court of Appeals in multiple circuits.
Jeremy is licensed to practice law in the state of Texas, the United States Tax Court
, the Court of Federal Claims, the U.
According to the United States Tax Court
, taxpayers who fail to obtain a timely qualified appraisal by a qualified appraiser of property are not entitled to federal tax deductions for property settled in a charitable remainder trust.
O'Connor, Assistant Attorney General for the Tax Division, with technical, strategic, and management issues arising in the 500-plus person Justice Department Division that handles or supervises all federal tax litigation except that in the United States Tax Court
He is a member of various bars and bar associations, and is admitted to practice before the Internal Revenue Service and the United States Tax Court
of the Internal Revenue Service.