About: Uniformity and jurisdiction in U.S. federal court tax decisions

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Uniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction. Professor Steve R. Johnson, in part quoting Professor David F. Shores, characterizes the diversity as follows: "'It is difficult to imagine an adjudication system less conducive to uniform decisionmaking than the current fragmented system of federal tax trials and appeals."

Attributes	Values
rdfs:label	Uniformity and jurisdiction in U.S. federal court tax decisions (en)
rdfs:comment	Uniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction. Professor Steve R. Johnson, in part quoting Professor David F. Shores, characterizes the diversity as follows: "'It is difficult to imagine an adjudication system less conducive to uniform decisionmaking than the current fragmented system of federal tax trials and appeals." (en)
dcterms:subject	United States federal law Taxation in the United States United States tax law
Wikipage page ID	14536378 (xsd:integer)
Wikipage revision ID	1026920905 (xsd:integer)
Link from a Wikipage to another Wikipage	United States federal law United States Court of Appeals for the Federal Circuit United States Court of Federal Claims United States Supreme Court United States Tax Court Deference Game the system Taxation in the United States General jurisdiction Golsen v. Commissioner Original jurisdiction United States bankruptcy court Appeal Appellate court Common law Jurisdiction Discretionary jurisdiction Supreme court United States federal courts Article One of the United States Constitution Supreme Court of the United States United States tax law Circuit split Internal Revenue Service Certiorari United States district court United States courts of appeals Taxation in the United States Standard of review Trial court Article I and Article III tribunals United States Court of Appeals for the D.C. Circuit
sameAs	Uniformity and jurisdiction in U.S. federal court tax decisions Uniformity and jurisdiction in U.S. federal court tax decisions
dbp:wikiPageUsesTemplate	dbt:Reflist
has abstract	Uniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction. As a general matter, suits involving most federal laws are tried in one of the courts of regional-based federal courts of general jurisdiction - first in the 94 United States district courts, which are trial courts, with appeals made to the 14 United States courts of appeals ("circuit courts"), which are the intermediate appellate courts. Circuit court decisions are binding on the district courts within their jurisdiction, imposing some degree of uniformity. When an appeal from a decision of a court of appeals is taken to the federal high court, the Supreme Court of the United States, further uniformity is imposed, because the Supreme Court's decisions are binding on all lower federal courts. If there are no applicable appellate decisions by the United States Supreme Court or by the court of appeals in the relevant district court jurisdiction, however, there may be a diversity of outcomes at the district court level. Similarly, there can be varying interpretations of law among the courts of appeals. Even if one or more of the decisions are appealed to the Supreme Court, a final interpretation resolving divergent viewpoints from the lower courts may not be rendered; the Supreme Court has discretionary jurisdiction, meaning it can choose which cases it wishes to hear. Professor Steve R. Johnson, in part quoting Professor David F. Shores, characterizes the diversity as follows: "'It is difficult to imagine an adjudication system less conducive to uniform decisionmaking than the current fragmented system of federal tax trials and appeals." (en)
prov:wasDerivedFrom	wikipedia-en:Uniformity_and_jurisdiction_in_U.S._federal_court_tax_decisions?oldid=1026920905&ns=0
page length (characters) of wiki page	19309 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Uniformity_and_jurisdiction_in_U.S._federal_court_tax_decisions
is Link from a Wikipage to another Wikipage of	Federal judiciary of the United States Tax court United States federal judge
is foaf:primaryTopic of	wikipedia-en:Uniformity_and_jurisdiction_in_U.S._federal_court_tax_decisions

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