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.]
