Tax Court

Is the United States Tax Court a Court of Equity?

Grisel A. Smyth, Petitioner v. Commissioner of Internal Revenue, Respondent T.C. Memo. 2017-29 Filed February 7, 2017   Under the United States Constitution, the U.S. Tax Court is an Article I court. This means that the powers of the Tax Court are more restricted than those of courts that are granted pow... Steven R. Diamond, CPA