Judicial Tax Law

1. Judicial Tax Law Tx 8030

2. 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

3. 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?

4. Questions of Law • Resolved by applying ____ to ______ • ______ ________ controls unless court: • __________ • ___________ • Are these legal issues? • Is Sally’s donation to her church deductible? • Is the stock option grant gross incometo Bob?

5. Burden of Proof • Measure of burden • Usually “_____________” • Sometimes “clear and convincing” • Who carries burden • _______ court • Shifting burden to ____ • __________ court

6. U.S. Judicial System

7. Small Claims Division • Assessed deficiency ≤ $________ • Special trial judges • Less _______ • No _______ • No _________ value • Decision ____ published

8. 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”

9. U.S. Tax Court(continued) • Golsen Doctrine • Types of Decisions • Memorandum • Questions of _____ • Application of existing law • Regular • Novel ______ issues • _______________ procedure • Publication

10. 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

11. 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

12. 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

13. 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

14. Parties Involved: Terminology • Party Suing • Petitioner • Plaintiff • Appellant • Party Being Sued • Respondent • Defendant • Appellee • Designate “________” and “___________”

15. 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.

16. The Decision • Rule ____ • Parts of written decision: • Headnotes • Pro se • Per curiam • Dissenting and concurring opinions

17. 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

18. 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

19. 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 _________

20. Organization of Citators • Volumes • CCH: ____ loose-leaf volumes • RIA: Bound volumes and ___________ • Cited Decisions • CCH: Each _____ is main entry • RIA: Each _________ is main entry

21. Organization(continued) • Citing Decisions • CCH: Listed primarily by ______ • RIA: Listed primarily by ______ • Cross Referencing • CCH: _________ reference • RIA: ______ reference

22. 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--(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 [long list of citing decisions appears here] • CA-5--(rev’g 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]

23. 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