tax court

glossary / tax court

tax court. 1. TAX COURT, U.S. 2. In some states, a court that hears appeals in nonfederal tax cases and can modify or change any valuation, assessment, classification, tax, or final order that is appealed. [Cases: Taxation 492.6, 1085.5, 1318. 5. C.J.S. Taxation §§ 729, 1770–1772, 2048–2054.]

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tax court us

glossary / tax court, U.S.

Tax Court, U.S. A federal court that hears appeals by taxpayers from adverse IRS decisions about tax deficiencies. • The Tax Court was created in 1942, replacing the Board of Tax Appeals. — Abbr. T.C. [Cases: Internal Revenue 4645–4655. C.J.S. Internal Revenue §§ 680–687.]

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