The Tax Court, its judges and its decisions

This lesson is part of the full course.

In it you will learn to:

• Explain the Tax Court's status as an Article I court of record and trace its history from the Board of Tax Appeals
• Describe who decides cases (judges, senior judges, special trial judges) and when a special trial judge may decide a case
• Distinguish division (T.C.) opinions, memorandum opinions, summary opinions and bench opinions, and state the precedential weight of each
• Apply the Golsen rule and the venue rules of IRC § 7482(b) to decide which court of appeals' law governs
• Compare the Tax Court with the refund forums and identify the Court's powers to control its proceedings