The Tax Court of the United States

Internal Revenue Building, Twelfth Street and Constitution Avenue NW.
NAtional 5771-75, Branch 218

Presiding Judge J. Edgar Murdock
     Charles P. Smith
     John M. Sternhagen
     C. Rogers Arundell
     Ernest H. Van Fossan
     Eugene Black
     J. Russell Leech
     Bolon B. Turner
     Clarence V. Opper
     Arthur J. Mellott
     William W. Arnold
     John A. Tyson
     Samuel B. Hill
     Richard L. Disney
     Marion J. Harron
     John W. Kern

Secretary Robert C. Tracy
Clerk Bertus D. Gamble
Reporter Mabel M. Owen

Creation and Authority.--The Tax Court of the United States (see sec. 504 of the Revenue Act of 1942, 56 Stat. 957; 26 U.S.C.


1100 and note) was formerly the United States Board of Tax Appeals. The latter was created by the Revenue Act of 1924 (43 Stat. 336), and continued by the Revenue Act of 1926 (44 Stat. 105) and chapter 5 (sec. 1100) of the Internal Revenue Code, 1939.

Purpose.--Its function is to determine, after hearing, whether there is a deficiency or an overpayment, where deficiencies have been determined by the Commissioner of Internal Revenue, in income, profits, estate, gift, and unjust enrichment taxes, and personal holding company surtaxes; to adjudicate controversies relating to excess profits on Navy contracts and Army aircraft contracts; and to review the acton of the Commissioner in deficiency and refund cases founded on claims of abnormalities under excess profits and processing tax statutes. Effective as of the close of business of December 31, 1942, the United States Processing Tax Board of Review was abolished (see title V, sec. 510 or the Revenue Act of 1942, 56 Stat. 967; 7 U.S.C. 648 and note), and the jurisdiction vested in said Board was transferred and vested in the Tax Court of the United States. Under the Revenue Act of 1943 (sec. 701), the Court has jurisdiction to redetermine the amount of excessive profits on war contracts in cases brought by contractors aggrieved by determinations made under the Renegotiation Act. Proceedings are public and are conducted judicially, in accordance with its rules of practice and the rules of evidence applicable in the courts of equity of the District of Columbia. A fee of $10 is prescribed for the filing of a petition. Hearings are held at Washington and, for the convenience of taxpayers, at other places within the United States. Practice is limited to practitioners enrolled under the rules.

Decisions are subject to review by the United States Circuit Court of Appeals for the prescribed circuit, or, by agreement, by the United States Court of Appeals for the District of Columbia, and thereafter by the Supreme Court of the United States, upon certiorari.

Organization.--The organization of the Court consists only of the Court, and the offices of the secretary, clerk, and reporter.


J. Edgar Murdock
Presiding Judge


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