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D. Irvin Couvillion
David Irvin Couvillion (1934 – October 17, 2015) was a special trial judge of the United States Tax Court. He was appointed to that position by the Chief Judge on July 1, 1985, and served until 2008. Prior to his lengthy service on the Tax Court, Couvillion was engaged in tax litigation in Baton Rouge, Louisiana for a decade. Before entering private practice, he had been an Administrative Assistant to U.S. Representative Speedy O. Long, from Louisiana's Eighth District, from 1966-73. Couvillion earned a B.S. in Accounting from Louisiana State University, 1956; a J.D. from Louisiana State University Law School, 1959; and an LL.M. in Taxation from Georgetown University Law Center, Washington, D.C., 1973. Note Material on this page was copied from thwebsite of the United States Tax Court which is published by a United States government agency, and is therefore in the public domain The public domain (PD) consists of all the creative work A creative work is a manifestatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Court
Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: *United States Tax Court, a United States federal court ** List of Judges of the United States Tax Court **Uniformity and jurisdiction in U.S. federal court tax decisions *State court (United States) ** Oregon Tax Court of the Oregon Judicial Department ** Hawaii Tax Appeal Court of the Hawai'i State Judiciary ** Indiana Tax Court ** Massachusetts Appellate Tax Board **Minnesota Tax Court ** New Jersey Tax Court *Tax Court of Canada **Tax Court of Canada Act *EFTA Court The EFTA Court is a supranational judicial body responsible for the three EFTA members who are also members of the European Economic Area (EEA): Iceland, Liechtenstein and Norway. As members of the EEA, the three countries participate in the Eu ... * Philippine Court of Tax Appeals {{SIA Courts by type Former disambiguation pages converted to set index articles [Baidu] |
Trial (law)
In law, a trial is a coming together of parties to a dispute, to present information (in the form of evidence) in a tribunal, a formal setting with the authority to adjudicate claims or disputes. One form of tribunal is a court. The tribunal, which may occur before a judge, jury, or other designated trier of fact, aims to achieve a resolution to their dispute. Types by finder of fact Where the trial is held before a group of members of the community, it is called a jury trial. Where the trial is held solely before a judge, it is called a bench trial. Hearings before administrative bodies may have many of the features of a trial before a court, but are typically not referred to as trials. An appeal (appellate proceeding) is also generally not deemed a trial, because such proceedings are usually restricted to a review of the evidence presented before the trial court, and do not permit the introduction of new evidence. Types by dispute Trials can also be divided by the type of d ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Judge
A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility and arguments of the parties, and then issues a ruling in the case based on their interpretation of the law and their own personal judgment. A judge is expected to conduct the trial impartially and, typically, in an open court. The powers, functions, method of appointment, discipline, and training of judges vary widely across different jurisdictions. In some jurisdictions, the judge's powers may be shared with a jury. In inquisitorial systems of criminal investigation, a judge might also be an examining magistrate. The presiding judge ensures that all court proceedings are lawful and orderly. Powers and functions The ultimate task of a judge is to settle a legal dispute in a final and publicly lawful manner in agreement with substantial p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
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" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Baton Rouge
Baton Rouge ( ; ) is a city in and the capital of the U.S. state of Louisiana Louisiana , group=pronunciation (French: ''La Louisiane'') is a state in the Deep South and South Central regions of the United States. It is the 20th-smallest by area and the 25th most populous of the 50 U.S. states. Louisiana is borde .... Located the eastern bank of the Mississippi River, it is the county seat, parish seat of East Baton Rouge Parish, Louisiana, East Baton Rouge Parish, Louisiana's most populous List of parishes in Louisiana, parish—the equivalent of counties in other U.S. states. Since 2020, it has been the List of United States cities by population, 99th-most-populous city in the United States and the List of municipalities in Louisiana, second-largest city in Louisiana, after New Orleans; Baton Rouge is the List of capitals in the United States, 18th-most-populous state capital. According to the 2020 United States census, the city-proper had a population of 227,470; ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Louisiana
Louisiana , group=pronunciation (French: ''La Louisiane'') is a state in the Deep South and South Central regions of the United States. It is the 20th-smallest by area and the 25th most populous of the 50 U.S. states. Louisiana is bordered by the state of Texas to the west, Arkansas to the north, Mississippi to the east, and the Gulf of Mexico to the south. A large part of its eastern boundary is demarcated by the Mississippi River. Louisiana is the only U.S. state with political subdivisions termed parishes, which are equivalent to counties, making it one of only two U.S. states not subdivided into counties (the other being Alaska and its boroughs). The state's capital is Baton Rouge, and its largest city is New Orleans, with a population of roughly 383,000 people. Some Louisiana urban environments have a multicultural, multilingual heritage, being so strongly influenced by a mixture of 18th century Louisiana French, Dominican Creole, Spanish, French Canadian, Acadi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Speedy O
Speedy refers to something or someone moving at high speed. Speedy may refer to: Ships * HMS ''Speedy'', nine ships of the Royal Navy * ''Speedy''-class brig, a class of naval ship * ''Speedy'' (1779), a whaler and convict ship despatched in 1799 from England to Australia People * Speedy (nickname), a list of people * Speedy Long (1928–2006), American lawyer and politician * Speedy Mashilo (born 1965), South African politician * Tristram Speedy or Captain Speedy (1836–1911), English adventurer and explorer and guardian of Prince Alamayou * Yolande Speedy (born 1976), South African mountain biker * Speedy (musician) (born 1979), Reggaeton artist Fictional entities and mascots * Speedy (DC Comics), two DC Comics superheroes, both teenage sidekicks of Green Arrow * Speed Buggy, an anthropomorphic, fiberglass dune buggy, often nicknamed "Speedy" * Speedy Alka-Seltzer, the original mascot for the stomach remedy * Speedy, in two Oz books by L. Frank Baum, ''The Yellow Knight ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Louisiana State University
Louisiana State University (officially Louisiana State University and Agricultural and Mechanical College, commonly referred to as LSU) is a public land-grant research university in Baton Rouge, Louisiana. The university was founded in 1860 near Pineville, Louisiana, under the name Louisiana State Seminary of Learning & Military Academy. The current LSU main campus was dedicated in 1926, consists of more than 250 buildings constructed in the style of Italian Renaissance architect Andrea Palladio, and the main campus historic district occupies a plateau on the banks of the Mississippi River. LSU is the flagship school of the state of Louisiana, as well as the flagship institution of the Louisiana State University System, and is the most comprehensive university in Louisiana. In 2021, the university enrolled over 28,000 undergraduate and more than 4,500 graduate students in 14 schools and colleges. Several of LSU's graduate schools, such as the E. J. Ourso College of Business ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Louisiana State University Law School
The Paul M. Hebert Law Center, often styled "LSU Law", is a public law school in Baton Rouge, Louisiana. It is part of the Louisiana State University System and located on the main campus of Louisiana State University. Because Louisiana is a civil law state, unlike its 49 common law sister states, the curriculum includes both civil law and common law courses, requiring 94 hours for graduation; the most in the United States. In the Fall of 2002, the LSU Law Center became the sole United States law school, and only one of two law schools in the Western Hemisphere, offering a course of study leading to the simultaneous conferring of a J.D. (Juris Doctor), which is the normal first degree in American law schools, and a D.C.L. ( Diploma in Comparative Law), which recognizes the training its students receive in both the common and the civil law. Until voting in April 2015 to realign itself as an academic unit of Louisiana State University, the Paul M. Hebert Law Center was an autonomo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Georgetown University Law Center
The Georgetown University Law Center (Georgetown Law) is the law school of Georgetown University, a private research university in Washington, D.C. It was established in 1870 and is the largest law school in the United States by enrollment and the most applied to, receiving more full-time applications than any other law school in the country.10 Law Schools With the Most Full-Time Applications U.S. News & World Report, Published: March 31, 2016. Retrieved: January 30, 2017 A leading institution in constitutional, technology, and international law, numerous alumni have entered ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Domain
The public domain (PD) consists of all the creative work A creative work is a manifestation of creative effort including fine artwork (sculpture, paintings, drawing, sketching, performance art), dance, writing (literature), filmmaking, and composition. Legal definitions Creative works require a cre ... to which no exclusive intellectual property rights apply. Those rights may have expired, been forfeited, expressly waived, or may be inapplicable. Because those rights have expired, anyone can legally use or reference those works without permission. As examples, the works of William Shakespeare, Ludwig van Beethoven, Leonardo da Vinci and Georges Méliès are in the public domain either by virtue of their having been created before copyright existed, or by their copyright term having expired. Some works are not covered by a country's copyright laws, and are therefore in the public domain; for example, in the United States, items excluded from copyright include the for ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1934 Births
Events January–February * January 1 – The International Telecommunication Union, a specialist agency of the League of Nations, is established. * January 15 – The 8.0 Nepal–Bihar earthquake strikes Nepal and Bihar with a maximum Mercalli intensity of XI (''Extreme''), killing an estimated 6,000–10,700 people. * January 26 – A 10-year German–Polish declaration of non-aggression is signed by Nazi Germany and the Second Polish Republic. * January 30 ** In Nazi Germany, the political power of federal states such as Prussia is substantially abolished, by the "Law on the Reconstruction of the Reich" (''Gesetz über den Neuaufbau des Reiches''). ** Franklin D. Roosevelt, President of the United States, signs the Gold Reserve Act: all gold held in the Federal Reserve is to be surrendered to the United States Department of the Treasury; immediately following, the President raises the statutory gold price from US$20.67 per ounce to $35. * February 6 – F ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
