w*******n
发帖数: 236 | 1 taxpayer 如果在tax court诉讼，那么court就会根据在home-circuit court的以前的
案例中寻找先例， 比如德州的诉讼就是在第5circuit court of appeals的案例中找。
请问这是个什么rule，在哪个case中产生？
包子答谢。十分感谢！！ |
w*******n
发帖数: 236 | 2 真的没人知道么？还是我没表达清楚？
【在 w*******n 的大作中提到】
: taxpayer 如果在tax court诉讼，那么court就会根据在home-circuit court的以前的
: 案例中寻找先例， 比如德州的诉讼就是在第5circuit court of appeals的案例中找。
: 请问这是个什么rule，在哪个case中产生？
: 包子答谢。十分感谢！！
|
o*********s
发帖数: 275 | 3 First take a look at statute:
26 United States Code Section 7482.
(a) Jurisdiction
(1) In general
The United States Courts of Appeals (other than the United States Court of
Appeals for the Federal Circuit) shall have exclusive jurisdiction to review
the decisions of the Tax Court, except as provided in section 1254 of Title
28 of the United States Code, in the same manner and to the same extent as
decisions of the district courts in civil actions tried without a jury; and
the judgment of any suc |
