Board of Tax Appeals

Board of Tax Appeals
The Board of Tax Appeals was a trial court that considered Federal tax matters. This Court is now designated as the U.S. Tax Court

Black's law dictionary. . 1990.

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  • Board of Tax Appeals — The Board of Tax Appeals was a trial court that considered Federal tax matters. This Court is now designated as the U.S. Tax Court …   Black's law dictionary

  • board of tax appeals — See tax court …   Ballentine's law dictionary

  • tax court, United States — n. An appellate court to which taxpayers may appeal adverse IRS decisions and levies. Created in 1942, it replaced the Board of Tax Appeals. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Tax protester (United States) — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Tax Court — ▪ American law       in the United States, a court that hears cases involving tax litigation. Originally, a Board of Tax Appeals was set up in 1924 to hear cases in which, for example, a taxpayer might challenge the findings of an Internal… …   Universalium

  • board — An official or representative body organized to perform a trust or to execute official or representative functions or having the management of a public office or department exercising administrative or governmental functions. Commissioners of… …   Black's law dictionary

  • board — An official or representative body organized to perform a trust or to execute official or representative functions or having the management of a public office or department exercising administrative or governmental functions. Commissioners of… …   Black's law dictionary

  • Tax Court — A special federal court taking the place of the body formerly known as the Board of Tax Appeals, available to a taxpayer against whom the Treasury Department claims a deficiency upon compliance with the prescribed procedure. Internal Revenue Code …   Ballentine's law dictionary

  • United States Tax Court — The United States Tax Court 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 …   Wikipedia

  • board of equalization — ˌboard of equaliˈzation noun boards of equalization PLURALFORM [countable] ECONOMICS TAX a department in each US state that makes decisions about how property, sales, and other taxes are calculated * * * board of equalization UK US noun [C]… …   Financial and business terms

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