Administrative Finality and the Tax Court of the United States
| dc.contributor.author | Dixon, Brock | |
| dc.date.accessioned | 2019-07-10T19:26:27Z | |
| dc.date.available | 2019-07-10T19:26:27Z | |
| dc.date.issued | 1949-06 | |
| dc.description | 97 pages | en_US |
| dc.description.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. | en_US |
| dc.identifier.uri | https://hdl.handle.net/1794/24772 | |
| dc.language.iso | en | en_US |
| dc.rights | Creative Commons BY-NC-ND 4.0-US | en_US |
| dc.subject | Tax Court | en_US |
| dc.subject | Taxes | en_US |
| dc.subject | U.S. tax law | en_US |
| dc.title | Administrative Finality and the Tax Court of the United States | en_US |
| dc.type | Thesis / Dissertation | en_US |