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The CTA, as one of the courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court of the Philippines. Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, or the Secretary of ...
An example of the practical effect of the Golsen 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 ...
On Monday, a three-judge panel of the 5th Circuit at the urging of the U.S. Department of Justice put the injunction on hold while the government appealed the Texas judge's decision.
A significant step undertaken by the Bureau in 1958 was the establishment of the Tax Census Division and the corresponding Tax Census Unit for each Regional Office. This was done to consolidate all statements of assets, incomes and liabilities of all individual and resident corporations in the Philippines into a National Tax Census.
The Fifth Circuit gained appellate jurisdiction over the United States District Court for the Canal Zone. On October 1, 1981, under Pub. L. 96–452, the Fifth Circuit was split: Alabama, Georgia, and Florida were moved to the new Eleventh Circuit. On March 31, 1982, the Fifth Circuit lost jurisdiction over the Panama Canal Zone, which was ...
The Sandiganbayan is a special court set up to deal with instances of corruption involving a government official or an official in a government-owned body. [1]: 42, 52 It also has jurisdiction over other crimes committed by public officials, if these felonies relate to their office.
He also notes "an undertone in much of the opposition [to a national court of tax appeals]: a suspicion that a tax appellate court would be pro-government in outlook and tendency." [26] Professor Andre Smith, however, argues that the perception that the Tax Court has a pro-government bias is a threat to the legitimacy of the tax system. [27]
A federal appeals court Friday upheld a lower court ruling that found protections for so-called Dreamers to be unlawful, suspending the program in Texas while otherwise limiting its ruling in the ...