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Keywords: Small Tax Case Court
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Journal Articles
A Comprehensive Analysis of Cases Litigated in the Small Case Division of the U.S. Tax Court
Available to Purchase
The ATA Journal of Legal Tax Research (2012) 10 (1): 16–42.
Published: 01 July 2012
...Thomas R. Finnegan; Karen H. Molloy; Thomas J. Sternburg ABSTRACT This paper identifies a problematic area of the U.S. tax system involving the Small Case Division of the U.S. Tax Court (Small Tax Case Court) and makes policy recommendations that will help the Court operate more efficiently...
