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Taxation & Estate Planning

: TaxProf Blog

6th Circuit: Tax Court Is Not a "Court" and Thus Lacks Power to Transfer Case to District Court

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The Sixth Circuit yesterday affirmed a Tax Court's decision that it lacked authority 28 U.S.C. § 1631 to transfer a case to the federal district court becasue the Tax Court is not a "court" for purposes of 28 U.S.C. §...

Full post as published by TaxProf Blog on July 09, 2008 (boomark / email).

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