183:
28:
435:
561:
rule is that if the Tax Court is hearing a case in Dallas, Texas, the Tax Court would follow the precedent of the United States Court of
Appeals for the Fifth Circuit (which consists of Texas, Louisiana and Mississippi). By contrast, if the Tax Court is hearing a case in Miami, Florida, the Tax Court
497:
stated the principle that where the court of appeals to which an appeal would be made in a given case has already established a rule of precedent for a legal issue to be decided by the Tax Court, the Tax Court will follow the decision of that court of appeals. Under the rule (referred to as the
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112:
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554:, the Tax Court will, in a given case, follow the binding precedent of the Court of Appeals that would hear the appeal of that Tax Court decision in that particular case.
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543:
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insurance policy from
Western Security Life Insurance Co. However, the tax court found that the loan structure of the policy was effectively a
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463:
421:
344:
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would follow the precedent of the United States Court of
Appeals for the Eleventh Circuit, as Florida is located in the Eleventh Circuit.
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381:
259:
396:
269:
456:
244:
709:
502:) articulated in the case, the Tax Court may render different decisions, based on identical situations, for
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that are differentiated only by the geographical area in which the Tax Court case is decided.
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for two distinct taxpayers, who have the same facts in evidence. Under
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United States Court of
Appeals for the Tenth Circuit cases
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44:
34:
20:
546:. These courts of appeals may render different
493:, 404 U.S. 940 (1971), is a case in which the
534:The Tax Court, being a national institution,
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8:
49:Golsen v. Commissioner of Internal Revenue
695:United States taxation and revenue case law
557:An example of the practical effect of the
478:Golsen v. Commissioner of Internal Revenue
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450:
161:
26:
17:
571:
173:
7:
577:
575:
538:cases that can be appealed to the
14:
518:purchased what was purportedly a
366:Automated payment transaction tax
639:"Rules of Practice of Procedure"
526:policy and subject to a 4% tax.
433:
230:Generation-skipping transfer tax
181:
700:1971 in United States case law
245:Internal Revenue Service (IRS)
1:
330:State and local tax deduction
175:Taxation in the United States
382:Efficient Taxation of Income
662:"Inside the U.S. Tax Court"
250:Internal Revenue Code (IRC)
726:
641:. United States Tax Court
542:, which lie in different
25:
440:United States portal
308:State and local taxation
270:Constitutional authority
165:This article is part of
705:United States Tax Court
495:United States Tax Court
200:Alternative minimum tax
58:April 9, 1970
39:United States Tax Court
601:Golsen v. Commissioner
583:Golsen v. Commissioner
483:aff'd on other grounds
481:, 54 T.C. 742 (1970),
397:Hall–Rabushka flat tax
93:Aff'd on other grounds
21:Golsen v. Commissioner
422:Border-adjustment tax
606:445 F.2d 985
377:Competitive Tax Plan
660:Tidrick, Donald E.
588:54 T.C. 742
407:Taxpayer Choice Act
514:Jack E. Golsen of
358:Federal tax reform
89:Subsequent actions
544:judicial circuits
540:courts of appeals
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275:Taxpayer standing
205:Capital gains tax
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485:, 445 F.2d 985 (
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345:State tax levels
315:State income tax
260:Revenue by state
193:Federal taxation
185:
162:
124:Court membership
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63:
30:
18:
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417:Value added tax
402:Kemp Commission
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5:
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710:Life insurance
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129:Judges sitting
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119:940 (1971)
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45:Full case name
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664:. CPA Journal
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516:Oklahoma City
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255:IRS tax forms
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140:Case opinions
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668:November 23,
666:. Retrieved
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645:November 23,
643:. Retrieved
633:
617:
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595:
590: (1970).
582:
558:
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533:
513:
499:
491:cert. denied
490:
482:
477:
476:
475:
320:Property tax
109:Cert. denied
108:
92:
84:Case history
48:
15:
612: 1971).
530:Implication
500:Golsen Rule
240:Payroll tax
145:Decision by
133:Arnold Raum
684:Categories
566:References
520:whole life
510:Background
295:Resistance
235:Income tax
220:Excise tax
215:Estate tax
62:1970-04-09
610:10th Cir.
548:decisions
524:term life
504:taxpayers
487:10th Cir.
325:Sales tax
104:10th Cir.
392:Flat tax
225:Gift tax
167:a series
135:, Withey
70:Citation
489:1971),
412:USA Tax
387:FairTax
335:Use tax
290:Evasion
285:Protest
265:History
153:Dissent
60: (
55:Decided
608: (
604:,
586:,
559:Golsen
552:Golsen
156:Withey
95:, 445
624:
536:hears
372:9–9–9
280:Court
115:
106:1971)
35:Court
670:2008
647:2008
626:U.S.
148:Raum
117:U.S.
97:F.2d
75:T.C.
622:404
113:404
100:985
78:742
73:54
686::
574:^
169:on
111:,
672:.
649:.
465:e
458:t
451:v
102:(
64:)
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