An appellate court has the authority to review and revise the decision of a lower court in the same case, providing a system of checks and balances within the judicial process.
The Equal Rights Amendment (ERA) is a proposed constitutional amendment designed to guarantee that sex not be the basis for any legal decisions or distinctions. Despite not being ratified by a sufficient number of states to become a constitutional amendment, the principles of the ERA have influenced numerous statutes and judicial rulings.
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.
