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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article I of the Constitution of the United States, U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court Building
The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood. It serves as the headquarters of the United States Tax Court. Built in 1972, the building and its landscaped plaza occupy the entire block bound by D Street, E Street, Second Street, and Third street. Building history Government officials selected architect Victor A. Lundy to design the building in 1965. They awarded Lundy the contract without competition. The design follows the "Guiding Principles for Federal Architecture" issued by the Ad Hoc Committee on Federal Office Space at the request of President John F. Kennedy in 1962. In an attempt to improve federal buildings, the committee recommended architecture that would con ...[...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Litigation
A lawsuit is a proceeding by one or more parties (the plaintiff or claimant) against one or more parties (the defendant) in a civil court of law. The archaic term "suit in law" is found in only a small number of laws still in effect today. The term "lawsuit" is used with respect to a civil action brought by a plaintiff (a party who claims to have incurred loss as a result of a defendant's actions) who requests a legal remedy or equitable remedy from a court. The defendant is required to respond to the plaintiff's complaint or else risk default judgment. If the plaintiff is successful, judgment is entered in favor of the plaintiff, and the court may impose the legal or equitable remedies available against the defendant (respondent). A variety of court orders may be issued in connection with or as part of the judgment to enforce a right, award damages or restitution, or impose a temporary or permanent injunction to prevent an act or compel an act. A declaratory judgment m ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Douglas Dillon
Clarence Douglas Dillon (born Clarence Douglass Dillon; August 21, 1909January 10, 2003) was an American diplomat and politician who served as the United States ambassador to France from 1953 to 1957 and as the 57th United States secretary of the treasury from 1961 to 1965. He was also a member of the Executive Committee of the National Security Council (ExComm) during the Cuban Missile Crisis. His conservative economic policies while Secretary of the Treasury were designed to protect the U.S. dollar. Early life Dillon was born on August 21, 1909, in Geneva, Switzerland, the son of American parents, Anne McEldin (née Douglass) and financier Clarence Dillon. Although Dillon grew up as a patrician, his paternal grandfather, Samuel Lapowski, was a poor Jewish emigrant from Poland. After leaving Poland, his grandfather settled in Texas after the American Civil War and married Dillon's Swedish-American grandmother. Dillon's father later changed his family name to Dillon, an Angliciz ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Secretary Of The Treasury
The United States secretary of the treasury is the head of the United States Department of the Treasury, and is the chief financial officer of the federal government of the United States. The secretary of the treasury serves as the principal advisor to the president of the United States on all matters pertaining to economic and fiscal policy. The secretary is, by custom, a member of the Cabinet of the United States, president's cabinet and, by law, a member of the United States National Security Council, National Security Council, and fifth in the U.S. presidential line of succession. Under the Appointments Clause of the United States Constitution, the officeholder is nominated by the president of the United States, and, following a confirmation hearing before the United States Senate Committee on Finance, Senate Committee on Finance, will take the office if confirmed by the majority of the full United States Senate. The United States Secretary of State, secretary of state, th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Act Of 1942
The United States Revenue Act of 1942, Pub. L. 753, Ch. 619, 56 Stat. 798 (Oct. 21, 1942), increased individual income tax rates, increased corporate tax rates (top rate rose from 31% to 40%), and reduced the personal exemption amount from $1,500 to $1,200 (married couples). The exemption amount for each dependent was reduced from $400 to $350. A 5% Victory tax on all individual incomes over $624 was created, with postwar credit. The 35-60% graduated rate schedule for excess profits tax was replaced with a flat 90% rate. The Act also created deductions for medical expenses. Expenses for the production of income Section 121 of the Revenue Act of 1942 enacted section 23(a)(2) of the Internal Revenue Code of 1939. That provision, effective retroactively for tax years that began after December 31, 1938, allowed a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities (activities for the production of income), even if such activities are not ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Petition For Review
In some jurisdictions, a petition for review is a formal request for an appellate tribunal to review the decision of a lower court or administrative body. If a jurisdiction utilizes petitions for review, then parties seeking appellate review of their case may submit a formal petition for review to an appropriate court. In United States federal courts, the term "petition for review" is also used to describe petitions that seek review of federal agency actions. Function of petitions for review in appellate procedure In jurisdictions that utilize petitions for review, parties may file a petition in an appellate tribunal that asks the appellate tribunal to determine whether the previous court or tribunal reached the correct outcome. In some jurisdictions, appellate tribunals will not rule on issues that are not raised in petitions for review. Some courts also prohibit parties from filing other motions (such as a motion for summary judgment) when they file petitions for review. Beca ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Triangle
Federal Triangle is a Triangle, triangular area in Washington, D.C., formed by 15th Street NW, Constitution Avenue, Constitution Avenue NW, Pennsylvania Avenue, Pennsylvania Avenue NW, and E Street NW. Federal Triangle is occupied by 10 large city and federal office buildings, all of which are part of the Pennsylvania Avenue National Historic Site. Seven of the buildings in Federal Triangle were built by the Federal government of the United States, U.S. federal government in the early and mid-1930s as part of a coordinated construction plan that has been called "one of the greatest building projects ever undertaken". Two buildings predating this coordinated effort were incorporated into Federal Triangle, and one was constructed in the 1990s. Federal Triangle station is the Washington Metro station serving Federal Triangle and its immediately surrounding areas. Name The name "Federal Triangle" appears to have been a journalistic invention. The press wrote of a "Pennsylvania A ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service Building
The Internal Revenue Service Building is a federal building which serves as the headquarters of the Internal Revenue Service. It is located at 1111 Constitution Avenue, Northwest, Washington, D.C. (corner of 12th Street), in the Federal Triangle. Building history The building was designed by architects and engineers in the Office of the Supervising Architect under Louis A. Simon, and built from 1928 to 1936. The cornerstone was laid in 1929 by Treasury Secretary Andrew W. Mellon. The building was opened for use in 1930, 16 months ahead of the planned completion date, making it the first Federal Triangle building to be opened. The building was designated by Congress as a contributing structure to the Pennsylvania Avenue National Historic Site in 1966, and was subsequently listed in the National Register of Historic Places. The Internal Revenue Service Building bears writing from Justice Oliver Wendell Holmes, Jr. (1841–1935), "Taxes are what we pay for a civilized society. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Calvin Coolidge
Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously served as the 29th Vice President of the United States, vice president from 1921 to 1923 under President Warren G. Harding, and as the 48th governor of Massachusetts from 1919 to 1921. Coolidge gained a reputation as a Libertarian conservatism, small-government conservative with a taciturn personality and dry sense of humor that earned him the nickname "Silent Cal". Coolidge began his career as a member of the Massachusetts House of Representatives, Massachusetts State House. He rose up the ranks of Massachusetts politics and was elected governor 1918 Massachusetts gubernatorial election, in 1918. As governor, Coolidge ran on the record of fiscal conservatism, strong support for women's suffrage, and vague opposition to Prohibition in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Article Three Of The United States Constitution
Article Three of the United States Constitution establishes the judicial branch of the U.S. federal government. Under Article Three, the judicial branch consists of the Supreme Court of the United States, as well as lower courts created by Congress. Article Three empowers the courts to handle cases or controversies arising under federal law, as well as other enumerated areas. Article Three also defines treason. Section 1 of Article Three vests the judicial power of the United States in "one supreme Court", as well as "inferior courts" established by Congress. Section 1 authorizes the creation of inferior courts, but does not require it; the first inferior federal courts were established shortly after the ratification of the Constitution with the Judiciary Act of 1789. Section 1 also establishes that federal judges do not face term limits, and that an individual judge's salary may not be decreased. Article Three does not set the size of the Supreme Court or establish specific p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Flora V
Flora (: floras or florae) is all the plant life present in a particular region or time, generally the naturally occurring ( indigenous) native plants. The corresponding term for animals is ''fauna'', and for fungi, it is '' funga''. Sometimes bacteria and fungi are also referred to as flora as in the terms ''gut flora'' or ''skin flora'' for purposes of specificity. Etymology The word "flora" comes from the Latin name of Flora, the goddess of plants, flowers, and fertility in Roman mythology. The technical term "flora" is then derived from a metonymy of this goddess at the end of the sixteenth century. It was first used in poetry to denote the natural vegetation of an area, but soon also assumed the meaning of a work cataloguing such vegetation. Moreover, "Flora" was used to refer to the flowers of an artificial garden in the seventeenth century. The distinction between vegetation (the general appearance of a community) and flora (the taxonomic composition of a community) wa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
