Reports of the United States Tax Court: January 1, 2010, to June 30, 2010

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U.S. Government Printing Office, 2011 - 390 pages
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Each volume in this series contains the casse abstracts and opinoions proffered by the court within a given time period. The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying the disputed amount. The Tax Court is composed on nineteen judges appointed by the President, wiithout the necessity of confirmation by the Senate.

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