2012 US Code
Title 28 - Judiciary and Judicial Procedure
Appendix (rules 1 - 1103)
FEDERAL RULES OF APPELLATE PROCEDURE (rules 1 - 6)
TITLE III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT (rules 13 - 14)
Rule 14 - Applicability of Other Rules to the Review of a Tax Court Decision

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 28 - JUDICIARY AND JUDICIAL PROCEDURE
TITLE 28 - APPENDIX
FEDERAL RULES OF APPELLATE PROCEDURE
TITLE III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT
Rule 14 - Applicability of Other Rules to the Review of a Tax Court Decision
Containsrule 14
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawYes
Dispositionstandard
Source CreditAs amended Apr. 24, 1998, eff. Dec. 1, 1998.

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TITLE III. REVIEW OF A DECISION OF THE UNITED STATES TAX COURT - 28 U.S.C. App § 14 (2012)
Rule 14. Applicability of Other Rules to the Review of a Tax Court Decision

All provisions of these rules, except Rules 4–9, 15–20, and 22–23, apply to the review of a Tax Court decision.

(As amended Apr. 24, 1998, eff. Dec. 1, 1998.)

Notes of Advisory Committee on Rules—1967

The proposed rule continues the present uniform practice of the circuits of regulating review of decisions of the Tax Court by the general rules applicable to appeals from judgments of the district courts.

Committee Notes on Rules—1998 Amendment

The language of the rule is amended to make the rule more easily understood. In addition to changes made to improve the understanding, the Advisory Committee has changed language to make style and terminology consistent throughout the appellate rules. These changes are intended to be stylistic only.

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