Tax court

Definition - Noun
often cap T&C : a court having jurisdiction over questions of law and fact arising under the tax laws of a government
specif
: the federal court hearing tax cases

Based on Merriam-Webster's Dictionary of Law ©2001.
Merriam-Webster, Incorporated
Published under license with Merriam-Webster, Incorporated.
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collateral estoppel

estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action

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