Document Type
Article
Publication Date
2015
Publication Citation
34 ABA Section of Taxation Newsquarterly 10 (Winter 2015)
Abstract
This essay highlights the confusion over which of the three branches of government (if any) is home to the U.S. Tax Court, which hears over 95% of litigated federal tax cases. This uncertainty recently resulted in a separation of powers challenge to the Tax Court. There is a pressing need for the Tax Court’s status to be resolved, to decrease its insularity and increase transparency and accountability.
Recommended Citation
Leandra Lederman,
When the Bough Breaks: The U.S. Tax Court's Branch Difficulties,
34 ABA Section of Taxation Newsquarterly 10 (Winter 2015)
(2015).
Available at:
https://www.repository.law.indiana.edu/facpub/2743