Administrative Finality and the Tax Court of the United States
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Date
1949-06
Authors
Dixon, Brock
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Abstract
The objectives of this paper are: (1) To review briefly the history of the Board of Tax Appeals and the Tax Court; (2) to trace the increase of its power and influence from its origin in 1924 to its climax in the years 1943-1946; (3) to examine rather thoroughly the dicta of the courts, especially the Supreme Court, on the finality of Tax Court decisions; and (4) to criticize what passes for a solution of the problem of the Tax Court's finality, namely Public Law 773, which became effective September 1, 1948.
Description
97 pages
Keywords
Tax Court, Taxes, U.S. tax law