A Court of Tax Appeals: A Call for Re-examination

A dozen years ago, several prominent members of the Tax Bar proposed that the Federal Courts of Appeals be relieved of their jurisdiction to review federal civil tax decisions and that jurisdiction over tax appeals be vested in a single court. The argument that followed demonstrated that most tax lawyers wanted no part of a court of tax appeals. Judge Pope calls for a re-examination of the basic question in this article, taken from an address delivered before the Section of Taxation at the 1952 Annual Meeting in San Francisco.