Tax Courts

1 A ‘tax court’ is a court (judiciary) having jurisdiction over questions of law and fact arising under the tax laws (taxes) of a government (see Merriam-Webster’s Dictionary of Law Online ‘Tax Court’; see also public finance). The term has both an institutional and a functional meaning. From an institutional perspective the term ‘tax court’ refers to an institutionally independent court that deals exclusively or predominantly with tax disputes. Such a court, however, is not necessarily named ‘tax court’, but in some states is referred to as ‘fiscal court’. If, on...