MLchartDataset catalogue

Tax court

Term · Law · MLC-T-LAW-004840

A specialized court that hears disputes between taxpayers and the government regarding tax deficiencies or overpayments. In the United States, the U.S. Tax Court is an independent judicial body that allows taxpayers to litigate tax disputes without first paying the disputed tax amount. Decisions of the Tax Court can be appealed to a federal court of appeals.

Table 1. Record
IdentifierMLC-T-LAW-004840
FieldLaw
Record as JSON
{
  "id": "MLC-T-LAW-004840",
  "term": "Tax court",
  "field": "Law",
  "definition": "A specialized court that hears disputes between taxpayers and the government regarding tax deficiencies or overpayments. In the United States, the U.S. Tax Court is an independent judicial body that allows taxpayers to litigate tax disputes without first paying the disputed tax amount. Decisions of the Tax Court can be appealed to a federal court of appeals.",
  "url": "https://mlchart.com/terminology/law/tax-court/"
}

Record 4,942 of 5,445 in Law terminology (MLC-0107). Request the full dataset.