Outside Publication

What Other Courts Can Learn From Tax Court Exceptionalism, TaxNotes

November 27, 2017

In some ways, the Tax Court has proven itself a procedural pioneer — capable of implementing unique and efficient rules worthy of consideration by other federal tribunals in both tax and nontax cases. In fact, other federal courts have in some instances chosen to adopt, follow, or discuss particular Tax Court rules. Thus, in the proper context, there are reasons to embrace rather than reject what some scholars term “Tax Court exceptionalism.”

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