A specialized federal court tasked with reviewing decisions made by customs collectors, which frequently involves determining the proper tariff classifications and duties for imported goods.
A standard used in court proceedings to determine the admissibility of expert witness testimony, focusing on the relevance and reliability of the testimony.
An independent 19-judge federal administrative agency that functions as a court to hear appeals by taxpayers from adverse administrative decisions by the Internal Revenue Service (IRS). The Tax Court does not require the taxpayer to pay the alleged deficiency prior to suit. An adverse decision may be appealed as of right to the Court of Appeals and in rare cases to the U.S. Supreme Court.
