. . . . "Gustafson"@en . . "AR"@en . "\u2014"@en . . "TN"@en . . "MS"@en . . . . "CA"@en . . . "KY"@en . "Morrison"@en . . . . . . . "The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to \"constitute Tribunals inferior to the supreme Court\". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the \"full payment rule\" of Flora v. United States). The main emblem of the tax court represents a fasces."@en . . "Ashford"@en . . . . . . . . . . . . . . . . . "Paris"@en . . . . . . . . . . . . "CA/MD"@en . . . "T.C."@en . . . . . . . . . "Greaves"@en . . . . . . . . . . "1936"^^ . . "1937"^^ . "1939"^^ . . "1940"^^ . . "1941"^^ . "VA"@en . "United States Tax Court"@en . "1942"^^ . "1943"^^ . "1944"^^ . . "1949"^^ . . "1920"^^ . . "1921"^^ . "1922"^^ . "1923"^^ . "1925"^^ . "1926"^^ . "1927"^^ . . "1929"^^ . "1930"^^ . "1931"^^ . "1933"^^ . . . . "150"^^ . . . . . . . . . "1955"^^ . . "CT"@en . . . . . . . . . . "NC"@en . "\u2014"@en . "WV"@en . . "\u7F8E\u570B\u7A05\u52D9\u6CD5\u9662\uFF08United States Tax Court\u3001\u5224\u4F8B\u5F15\u8A3B: TC\uFF1B\u7F8E\u570B\u806F\u90A6\u7A05\u52D9\u6CD5\u9662\uFF1B\u7F8E\u570B\u7A05\u52D9\u6CD5\u5EAD\uFF09\u662F\u7F8E\u570B\u570B\u6703\u4F9D\u64DA\u7F8E\u570B\u61B2\u6CD5\u7B2C\u4E00\u689D\u8A2D\u7ACB\u7684\u806F\u90A6\uFF0C\u5176\u4E2D\u7B2C8\u9805\u898F\u5B9A\uFF08\u90E8\u5206\uFF09\u570B\u6703\u6709\u6B0A\u300C\u7D44\u6210\u6B21\u65BC\u6700\u9AD8\u6CD5\u9662\u4E4B\u5C08\u9580\u6CD5\u9662\u300D\u3002\u7A05\u52D9\u6CD5\u9662\u5C08\u9580\u5BE9\u7406\u7F8E\u570B\u6240\u5F97\u7A05\u7684\u6848\u4EF6\u7CFE\u7D1B\uFF0C\u901A\u5E38\u5728\u7F8E\u570B\u570B\u7A05\u5C40\u9032\u884C\u6B63\u5F0F\u7A05\u52D9\u8A55\u4F30\u4E4B\u524D\u5BE9\u7406\u6B64\u985E\u7CFE\u7D1B\u3002 \u96D6\u7136\u7D0D\u7A05\u4EBA\u53EF\u4EE5\u9078\u64C7\u5728\u7834\u7522\u6CD5\u4E4B\u5916\u7684\u5404\u7A2E\u6CD5\u5F8B\u898F\u5B9A\u4E2D\u4F86\u9032\u884C\u8A34\u8A1F\u7A05\u52D9\u554F\u984C\uFF1B\u4F46\u662F\u7A05\u52D9\u6CD5\u9662\u662F\u7D0D\u7A05\u4EBA\u53EF\u4EE5\u5728\u6C92\u6709\u5148\u5168\u984D\u652F\u4ED8\u6709\u722D\u8B70\u7A05\u6B3E\u7684\u60C5\u6CC1\u4E0B\u80FD\u5982\u6B64\u8655\u7406\u7A05\u52D9\u722D\u8B70\u7684\u552F\u4E00\u6CD5\u9662\u3002\u5C0D\u6709\u5FB5\u7A05\u722D\u8B70\u7684\u7576\u4E8B\u4EBA\u4E5F\u53EF\u4EE5\u5411\u4EFB\u4F55\u7F8E\u570B\u806F\u90A6\u5730\u5340\u6CD5\u9662\u6216\u7F8E\u570B\u806F\u90A6\u7D22\u8CE0\u6CD5\u9662\u63D0\u8D77\u8A34\u8A1F\uFF1B\u4F46\u662F\u9019\u4E9B\u6CD5\u9662\u5728\u8655\u7406\u7A05\u52D9\u6848\u4EF6\u6642\u8981\u6C42\u5148\u652F\u4ED8\u7A05\u6B3E\uFF0C\u7136\u5F8C\u7576\u4E8B\u4EBA\u544A\u8A34\u63D0\u8D77\u8A34\u8A1F\u4EE5\u6536\u56DE\u6709\u722D\u8B70\u7684\u8CE0\u511F\u91D1\u984D\uFF08\u4E4B\u5168\u984D\u652F\u4ED8\u898F\u5B9A\uFF09\u3002\u7A05\u52D9\u6CD5\u9662\u6CD5\u5B98\u7684\u4EFB\u671F\u70BA15\u5E74\uFF0C\u5982\u679C\u6709\u300C\u6548\u7387\u4F4E\u4E0B\u3001\u758F\u5FFD\u8077\u5B88\uFF0C\u6216\u5728\u8FA6\u516C\u5BA4\u72AF\u6709\u7006\u8077\u884C\u70BA......\u300D\uFF0C\u7E3D\u7D71\u53EF\u4EE5\u5C07\u4E4B\u514D\u8077\u3002 \u7A05\u52D9\u6CD5\u9662\u7684\u4E3B\u8981\u5FBD\u8A8C\u662F\u4EE5\u4E00\u500B\u675F\u68D2\u8868\u793A\u3002"@zh . "Foley"@en . . . . . . "Marshall"@en . "resignation"@en . . . . . . . "expiration of term"@en . . . "19"^^ . . . . . . "\u2014"@en . "\u2014"@en . . . "Kerrigan"@en . . . . . . . . . . . "Judge"@en . . . . . . . "MO"@en . . "1873"^^ . "1875"^^ . "1876"^^ . "1877"^^ . "1878"^^ . "1879"^^ . "1881"^^ . . "1883"^^ . . "1885"^^ . "1886"^^ . "1887"^^ . . "MN"@en . . . "1859"^^ . "1860"^^ . "1863"^^ . . . "1869"^^ . "NJ"@en . "1905"^^ . "MI"@en . "1908"^^ . "1910"^^ . . "1912"^^ . . "1913"^^ . . "1914"^^ . "1915"^^ . . "1916"^^ . "1917"^^ . . "1919"^^ . "1888"^^ . "1889"^^ . "elevation to 9th Cir."@en . "1891"^^ . "1892"^^ . "1893"^^ . "2016"^^ . "1894"^^ . "2018"^^ . "1896"^^ . "2019"^^ . "1897"^^ . . "2020"^^ . . "2021"^^ . "1900"^^ . . "1903"^^ . "Le United States Tax Court (Cour de l'imp\u00F4t des \u00C9tats-Unis) est un tribunal f\u00E9d\u00E9ral des \u00C9tats-Unis qui n'entend que les affaires li\u00E9es \u00E0 l'imp\u00F4t. Le tribunal est \u00E9tabli conform\u00E9ment \u00E0 l'autorit\u00E9 du Congr\u00E8s des \u00C9tats-Unis en vertu de l'article I de la Constitution des \u00C9tats-Unis. Contrairement aux juges des tribunaux \u00E9tablis en vertu de l'article III de la Constitution des \u00C9tats-Unis, les juges ne sont pas nomm\u00E9s \u00E0 vie. Ils ont un mandat de 15 ans et sont r\u00E9\u00E9ligibles. Les seize juges de la Cour sont nomm\u00E9s par le pr\u00E9sident et confirm\u00E9s par le S\u00E9nat. Le contribuable peut porter une affaire devant la Cour de l'imp\u00F4t seulement apr\u00E8s l'IRS envoie un avis de carence. C'est la seule fa\u00E7on que le contribuable peut faire appel de l'imposition de la taxe sans avoir \u00E0 payer la taxe. Les d\u00E9cisions de la Cour peuvent g\u00E9n\u00E9ralement \u00EAtre contest\u00E9es devant la Cour d'appel am\u00E9ricaine dans le circuit o\u00F9 le contribuable r\u00E9sidait au moment de l'appel. Le palais de justice de la Cour de le United States Tax Court est situ\u00E9 \u00E0 Washington, DC."@fr . . . . . "death"@en . . . "1984"^^ . "1985"^^ . "1986"^^ . "1987"^^ . "1988"^^ . . "1990"^^ . . . "1991"^^ . "1992"^^ . . "1994"^^ . "tribunal"@en . "1995"^^ . "1996"^^ . . "1997"^^ . "1998"^^ . . "2001"^^ . . "2003"^^ . . "1985"^^ . "2004"^^ . "2005"^^ . "1988"^^ . "2008"^^ . . "2011"^^ . "1992"^^ . "2012"^^ . . "2013"^^ . "2014"^^ . "United States Tax Court"@en . "1996"^^ . . "1997"^^ . "1952"^^ . . "1954"^^ . "1955"^^ . "2000"^^ . "1957"^^ . "1958"^^ . "2004"^^ . "1960"^^ . "1961"^^ . "2006"^^ . . "1962"^^ . "1965"^^ . . . "2012"^^ . "1967"^^ . . "93414"^^ . "2013"^^ . "1968"^^ . . "1969"^^ . . "2016"^^ . "1971"^^ . "1972"^^ . "2017"^^ . "2018"^^ . "1974"^^ . "2022"^^ . "1978"^^ . "1979"^^ . "1980"^^ . "1982"^^ . "1983"^^ . . . . . . . "1924"^^ . . "1925"^^ . . . "1926"^^ . . "1927"^^ . "1929"^^ . "1930"^^ . "1931"^^ . "1932"^^ . . "1933"^^ . "1934"^^ . "IN"@en . "1935"^^ . . "1936"^^ . "1937"^^ . "1938"^^ . . . "1924"^^ . "1925"^^ . "1946"^^ . "1927"^^ . . "1929"^^ . . "1950"^^ . . . "1933"^^ . . . "1937"^^ . . "Gale"@en . "1941"^^ . . "1945"^^ . "UT"@en . "1949"^^ . . "United States Tax Court"@fr . "1955"^^ . "1961"^^ . "Chief Judge"@en . "1967"^^ . . . "1973"^^ . "OH"@en . . "1977"^^ . "1981"^^ . . "1983"^^ . "Weiler"@en . . . "VT"@en . . "\u2014"@en . . "\u2014"@en . . . . . . . . . "1924"^^ . "MD"@en . . . . . . . . . . "with Senate advice and consent"@en . "Le United States Tax Court (Cour de l'imp\u00F4t des \u00C9tats-Unis) est un tribunal f\u00E9d\u00E9ral des \u00C9tats-Unis qui n'entend que les affaires li\u00E9es \u00E0 l'imp\u00F4t. Le tribunal est \u00E9tabli conform\u00E9ment \u00E0 l'autorit\u00E9 du Congr\u00E8s des \u00C9tats-Unis en vertu de l'article I de la Constitution des \u00C9tats-Unis. Contrairement aux juges des tribunaux \u00E9tablis en vertu de l'article III de la Constitution des \u00C9tats-Unis, les juges ne sont pas nomm\u00E9s \u00E0 vie. Ils ont un mandat de 15 ans et sont r\u00E9\u00E9ligibles. Les seize juges de la Cour sont nomm\u00E9s par le pr\u00E9sident et confirm\u00E9s par le S\u00E9nat. Le contribuable peut porter une affaire devant la Cour de l'imp\u00F4t seulement apr\u00E8s l'IRS envoie un avis de carence. C'est la seule fa\u00E7on que le contribuable peut faire appel de l'imposition de la taxe sans avoir \u00E0 payer la taxe. Les d\u00E9cisions de "@fr . . "AL"@en . . . . . . "FL"@en . . . . "Buch"@en . . . . . "Pugh"@en . "Nega"@en . "IA"@en . . . . . . . . . . . . . . . "elevation to D. Kan."@en . . "Copeland"@en . . . "GA"@en . . "CA/VA"@en . . . . . . . . . . . "n/a"@en . . "retirement"@en . . . "elevation to the Court of Claims"@en . "76"^^ . "77"^^ . "78"^^ . "79"^^ . . "72"^^ . "73"^^ . . . "74"^^ . "75"^^ . . . "68"^^ . "69"^^ . "70"^^ . "71"^^ . . "IL"@en . "64"^^ . . . "65"^^ . "66"^^ . "67"^^ . . "92"^^ . "93"^^ . "1943"^^ . "94"^^ . "95"^^ . "1945"^^ . "elevation to D.C. Cir."@en . "88"^^ . "1946"^^ . . "89"^^ . "90"^^ . "1948"^^ . "Toro"@en . "91"^^ . "1949"^^ . "84"^^ . "1950"^^ . "85"^^ . "86"^^ . "87"^^ . . "80"^^ . "81"^^ . . "82"^^ . . "83"^^ . "108"^^ . "109"^^ . "110"^^ . "111"^^ . "104"^^ . . "105"^^ . "106"^^ . "107"^^ . "100"^^ . "101"^^ . . "102"^^ . "1968"^^ . "103"^^ . . "96"^^ . . . "97"^^ . . "98"^^ . "99"^^ . . . "1974"^^ . "1976"^^ . "1977"^^ . "120"^^ . "1978"^^ . . . "1979"^^ . . "116"^^ . "117"^^ . "1983"^^ . "118"^^ . "119"^^ . "\u7F8E\u570B\u7A05\u52D9\u6CD5\u9662\uFF08United States Tax Court\u3001\u5224\u4F8B\u5F15\u8A3B: TC\uFF1B\u7F8E\u570B\u806F\u90A6\u7A05\u52D9\u6CD5\u9662\uFF1B\u7F8E\u570B\u7A05\u52D9\u6CD5\u5EAD\uFF09\u662F\u7F8E\u570B\u570B\u6703\u4F9D\u64DA\u7F8E\u570B\u61B2\u6CD5\u7B2C\u4E00\u689D\u8A2D\u7ACB\u7684\u806F\u90A6\uFF0C\u5176\u4E2D\u7B2C8\u9805\u898F\u5B9A\uFF08\u90E8\u5206\uFF09\u570B\u6703\u6709\u6B0A\u300C\u7D44\u6210\u6B21\u65BC\u6700\u9AD8\u6CD5\u9662\u4E4B\u5C08\u9580\u6CD5\u9662\u300D\u3002\u7A05\u52D9\u6CD5\u9662\u5C08\u9580\u5BE9\u7406\u7F8E\u570B\u6240\u5F97\u7A05\u7684\u6848\u4EF6\u7CFE\u7D1B\uFF0C\u901A\u5E38\u5728\u7F8E\u570B\u570B\u7A05\u5C40\u9032\u884C\u6B63\u5F0F\u7A05\u52D9\u8A55\u4F30\u4E4B\u524D\u5BE9\u7406\u6B64\u985E\u7CFE\u7D1B\u3002 \u96D6\u7136\u7D0D\u7A05\u4EBA\u53EF\u4EE5\u9078\u64C7\u5728\u7834\u7522\u6CD5\u4E4B\u5916\u7684\u5404\u7A2E\u6CD5\u5F8B\u898F\u5B9A\u4E2D\u4F86\u9032\u884C\u8A34\u8A1F\u7A05\u52D9\u554F\u984C\uFF1B\u4F46\u662F\u7A05\u52D9\u6CD5\u9662\u662F\u7D0D\u7A05\u4EBA\u53EF\u4EE5\u5728\u6C92\u6709\u5148\u5168\u984D\u652F\u4ED8\u6709\u722D\u8B70\u7A05\u6B3E\u7684\u60C5\u6CC1\u4E0B\u80FD\u5982\u6B64\u8655\u7406\u7A05\u52D9\u722D\u8B70\u7684\u552F\u4E00\u6CD5\u9662\u3002\u5C0D\u6709\u5FB5\u7A05\u722D\u8B70\u7684\u7576\u4E8B\u4EBA\u4E5F\u53EF\u4EE5\u5411\u4EFB\u4F55\u7F8E\u570B\u806F\u90A6\u5730\u5340\u6CD5\u9662\u6216\u7F8E\u570B\u806F\u90A6\u7D22\u8CE0\u6CD5\u9662\u63D0\u8D77\u8A34\u8A1F\uFF1B\u4F46\u662F\u9019\u4E9B\u6CD5\u9662\u5728\u8655\u7406\u7A05\u52D9\u6848\u4EF6\u6642\u8981\u6C42\u5148\u652F\u4ED8\u7A05\u6B3E\uFF0C\u7136\u5F8C\u7576\u4E8B\u4EBA\u544A\u8A34\u63D0\u8D77\u8A34\u8A1F\u4EE5\u6536\u56DE\u6709\u722D\u8B70\u7684\u8CE0\u511F\u91D1\u984D\uFF08\u4E4B\u5168\u984D\u652F\u4ED8\u898F\u5B9A\uFF09\u3002\u7A05\u52D9\u6CD5\u9662\u6CD5\u5B98\u7684\u4EFB\u671F\u70BA15\u5E74\uFF0C\u5982\u679C\u6709\u300C\u6548\u7387\u4F4E\u4E0B\u3001\u758F\u5FFD\u8077\u5B88\uFF0C\u6216\u5728\u8FA6\u516C\u5BA4\u72AF\u6709\u7006\u8077\u884C\u70BA......\u300D\uFF0C\u7E3D\u7D71\u53EF\u4EE5\u5C07\u4E4B\u514D\u8077\u3002 \u7A05\u52D9\u6CD5\u9662\u7684\u4E3B\u8981\u5FBD\u8A8C\u662F\u4EE5\u4E00\u500B\u675F\u68D2\u8868\u793A\u3002"@zh . "1953"^^ . "112"^^ . "1954"^^ . . "113"^^ . "114"^^ . "1956"^^ . "115"^^ . "12"^^ . "1958"^^ . "13"^^ . . "1960"^^ . "14"^^ . "15"^^ . "MA"@en . "8"^^ . . "9"^^ . "10"^^ . "1964"^^ . "OK"@en . "11"^^ . "1965"^^ . "4"^^ . "1966"^^ . "5"^^ . "1967"^^ . "6"^^ . "7"^^ . . "1"^^ . . "2"^^ . "3"^^ . "Urda"@en . "28"^^ . "29"^^ . . "30"^^ . "31"^^ . "24"^^ . "25"^^ . . "26"^^ . "CO"@en . "27"^^ . "20"^^ . "AZ"@en . . "21"^^ . "22"^^ . . . "23"^^ . "16"^^ . . . "17"^^ . . "18"^^ . . "19"^^ . "44"^^ . "45"^^ . . "\u7F8E\u570B\u7A05\u52D9\u6CD5\u9662"@zh . "46"^^ . "47"^^ . "40"^^ . "41"^^ . "42"^^ . "43"^^ . "36"^^ . "37"^^ . "38"^^ . . "39"^^ . . . . "32"^^ . . "33"^^ . "34"^^ . . "35"^^ . "60"^^ . "61"^^ . "62"^^ . "63"^^ . . "56"^^ . "57"^^ . "58"^^ . "59"^^ . "52"^^ . "53"^^ . "54"^^ . . . . "55"^^ . "48"^^ . "49"^^ . "50"^^ . "51"^^ . . . . . . . . . . . . . . . . . . . . . . "1124854810"^^ . . . . . . . "Article I"@en . . . . . "vacant"@en . "WI"@en . "MT"@en . . "PA"@en . . . . . . . . . "GA/MD"@en . . . . . . . "1740800"^^ . . "1966"^^ . "1967"^^ . "OR"@en . "1962"^^ . "1960"^^ . . "1961"^^ . "1956"^^ . "1955"^^ . "Seal of the United States Tax Court.svg"@en . "1953"^^ . . "1982"^^ . "1983"^^ . . "1980"^^ . "1978"^^ . "1976"^^ . . . "1972"^^ . "1973"^^ . "1971"^^ . "Jones"@en . . . . "United States courts of appeals"@en . . . . . . . . . "4.73364E8"^^ . . . . . . . "2020"^^ . . "2021"^^ . "2018"^^ . . "2019"^^ . "2016"^^ . . . . . . . . . . . . . "1999"^^ . . "1996"^^ . "1994"^^ . . "1995"^^ . "1992"^^ . . . "1993"^^ . "1990"^^ . "NY"@en . . "1989"^^ . . "1986"^^ . "1987"^^ . . "1984"^^ . "1985"^^ . "2014"^^ . . "2015"^^ . "2012"^^ . . . . "2011"^^ . "2008"^^ . "2009"^^ . "2006"^^ . "The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to \"constitute Tribunals inferior to the supreme Court\". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. The main emblem of the tax court represents a fasces."@en . "2007"^^ . "DC"@en . . . "Senior Judge"@en . "2002"^^ . "2003"^^ . . . "2001"^^ . "LA"@en . . . . "RI"@en . . . . "KS"@en . "Presidential nomination"@en . . . . "WA"@en . . "TX"@en . .