Tax Court
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Tax courts are
court A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance ...
s of
limited jurisdiction Limited jurisdiction, or special jurisdiction, is the court's jurisdiction only on certain types of cases such as bankruptcy, and family matters. Courts of limited jurisdiction, as opposed to general jurisdiction, derive power from an issuing autho ...
that deal with
tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
issues. Notable examples include: *
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 Trib ...
, a United States federal court ** List of Judges of the United States Tax Court **
Uniformity and jurisdiction in U.S. federal court tax decisions Uniformity may refer to: * Distribution uniformity, a measure of how uniformly water is applied to the area being watered * Religious uniformity, the promotion of one state religion, denomination, or philosophy to the exclusion of all other relig ...
*
State court (United States) In the United States, a state court has jurisdiction over disputes with some connection to a U.S. state. State courts handle the vast majority of civil and criminal cases in the United States; the United States federal courts are far smaller i ...
** 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 Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to i ...
** New Jersey Tax Court *
Tax Court of Canada The Tax Court of Canada (TCC; french: Cour canadienne de l'impôt), established in 1983 by the ''Tax Court of Canada Act'', is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government ...
**
Tax Court of Canada Act The ''Tax Court of Canada Act'' was a 1983 Act of the Parliament of Canada concerning the Tax Court of Canada The Tax Court of Canada (TCC; french: Cour canadienne de l'impôt), established in 1983 by the '' Tax Court of Canada Act'', is a f ...
*
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