United States Tax Court: A Historical Analysis

United States Tax Court: A Historical Analysis

Author: Harold Dubroff

Publisher: Government Printing Office

Published: 2015-05-01

Total Pages: 958

ISBN-13: 0160928486

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NOTE: NO FURTHER DISCOUNT FOR THIS PRODUCT-OVERSTOCK SALE -Significantly reduced list price The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day. This comprehensive work is packaged with two paperback volumes. Parts I through IV of the book detail the history of the United States Tax Court, beginning with the creation of the Board of Tax Appeals through the 1969 congressional chartering of the United States Tax Court as a court of record established under article I of the United States Constitution. Part V discusses the judicial consideration of the United States Tax Court's constitutional status that culminated in the United States Supreme Court's 1991 decision in Freytag v. Commissioner. Part VI addresses foundational aspects of the United States Tax Court's jurisdiction, such as its deficiency and refund jurisdiction. Part VII examines a number of recent innovations in the United States Tax Court's jurisdiction that are intended to improve the efficiency of tax litigation. Part VIII explores the jurisdiction of the United States Tax Court to review the administration of certain specified taxpayer rights. Parts IX through XI discuss pretrial matters, trial procedure, and post-trial considerations, respectively. Part XII discusses the position of the Special Trial Judge. Part XIII addresses the various means by which the United States Tax Court provides institutional support to self-represented taxpayers.


Tax Stories

Tax Stories

Author: Paul L. Caron

Publisher:

Published: 2003

Total Pages: 388

ISBN-13:

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Exploration by ten leading tax scholars of the historical contexts of ten U.S. Supreme Court federal income tax cases and the role they continue to play in current tax law: Glenshaw Glass; Macomber; Kirby Lumber; Davis; Welch; INDOPCO; Crane; Schlude; Earl; Knetsch.


The United States Tax Court

The United States Tax Court

Author: Harold Dubroff

Publisher: Government Printing Office

Published: 2014

Total Pages: 960

ISBN-13: 9780160926884

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The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day.


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


A History of the Supreme Court

A History of the Supreme Court

Author: the late Bernard Schwartz

Publisher: Oxford University Press

Published: 1995-02-23

Total Pages: 477

ISBN-13: 0199840555

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When the first Supreme Court convened in 1790, it was so ill-esteemed that its justices frequently resigned in favor of other pursuits. John Rutledge stepped down as Associate Justice to become a state judge in South Carolina; John Jay resigned as Chief Justice to run for Governor of New York; and Alexander Hamilton declined to replace Jay, pursuing a private law practice instead. As Bernard Schwartz shows in this landmark history, the Supreme Court has indeed travelled a long and interesting journey to its current preeminent place in American life. In A History of the Supreme Court, Schwartz provides the finest, most comprehensive one-volume narrative ever published of our highest court. With impeccable scholarship and a clear, engaging style, he tells the story of the justices and their jurisprudence--and the influence the Court has had on American politics and society. With a keen ability to explain complex legal issues for the nonspecialist, he takes us through both the great and the undistinguished Courts of our nation's history. He provides insight into our foremost justices, such as John Marshall (who established judicial review in Marbury v. Madison, an outstanding display of political calculation as well as fine jurisprudence), Roger Taney (whose legacy has been overshadowed by Dred Scott v. Sanford), Oliver Wendell Holmes, Louis Brandeis, Benjamin Cardozo, and others. He draws on evidence such as personal letters and interviews to show how the court has worked, weaving narrative details into deft discussions of the developments in constitutional law. Schwartz also examines the operations of the court: until 1935, it met in a small room under the Senate--so cramped that the judges had to put on their robes in full view of the spectators. But when the new building was finally opened, one justice called it "almost bombastically pretentious," and another asked, "What are we supposed to do, ride in on nine elephants?" He includes fascinating asides, on the debate in the first Court, for instance, over the use of English-style wigs and gowns (the decision: gowns, no wigs); and on the day Oliver Wendell Holmes announced his resignation--the same day that Earl Warren, as a California District Attorney, argued his first case before the Court. The author brings the story right up to the present day, offering balanced analyses of the pivotal Warren Court and the Rehnquist Court through 1992 (including, of course, the arrival of Clarence Thomas). In addition, he includes four special chapters on watershed cases: Dred Scott v. Sanford, Lochner v. New York, Brown v. Board of Education, and Roe v. Wade. Schwartz not only analyzes the impact of each of these epoch-making cases, he takes us behind the scenes, drawing on all available evidence to show how the justices debated the cases and how they settled on their opinions. Bernard Schwartz is one of the most highly regarded scholars of the Supreme Court, author of dozens of books on the law, and winner of the American Bar Association's Silver Gavel Award. In this remarkable account, he provides the definitive one-volume account of our nation's highest court.