U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter C— The Tax Court › Part PART I— ORGANIZATION AND JURISDICTION

26 U.S.C. § 7444

Organization

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar
(a) Seal

The Tax Court shall have a seal which shall be judicially noticed.

(b) Designation of chief judge

The Tax Court shall at least biennially designate a judge to act as chief judge.

(c) Divisions

The chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto.

(d) Quorum

A majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
Notes of Decisions
Cited in 6 cases, 1958–2003 · leading case: Donald G. Smith v. Comm'r of Internal Revenue, 926 F.2d 1470 (6th Cir. 1991).
Sort: Relevance Newest Treatment
Donald G. Smith v. Comm'r of Internal Revenue, 926 F.2d 1470 (6th Cir. 1991). “26 U.S.C. § 7444 (c), Tax Ct.R. 3(a). After a division hears and makes a determination upon a proceeding before it, it is required to "make a report of any such determination which constitutes its final disposition of the proceeding.”
Est. of Burton W. Kanter, Deceased, Joshua S. Kanter, & Naomi Kanter v. Comm'r of Internal Revenue, 337 F.3d 833 (7th Cir. 2003). “26 U.S.C. §§ 7444 (c), 7460(a). Under § 7460, the division’s decision generally becomes the decision of the Tax Court, but the Tax Court retains the power to review the division’s decision and render its own.”
Muriel Heim v. Comm'r of Internal Revenue, 251 F.2d 44 (8th Cir. 1958). “Section 7444, Internal Revenue Code of 1954, 26 U.S.C.A. § 7444 , authorizes the chief judge of the Tax Court to divide the Tax Court into divisions of one or more judges.”
Wisconsin Mem'l Park Co. v. Comm'r of Internal Revenue, 255 F.2d 751 (7th Cir. 1958). “880, 26 U.S.C.A. § 7444 . “* * * (c) Divisions.”
David H. Schultz & Bessie Schultz v. Comm'r of Internal Revenue, 278 F.2d 927 (5th Cir. 1960). “The Government stresses Internal Revenue Code (1954) § 7444, 26 U.S.C.A. § 7444 (§ 1103 of the 1939 Code, 26 U.”
Est. Burton Kanter v. CIR (7th Cir. 2003). “26 U.S.C. §§ 7444 (c), 7460(a). Under § 7460, the division’s decision generally becomes the decision of the Tax Court, but the Tax Court retains the power to review the division’s decision and render its own.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.