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Federal Tax Court

Code: FC-2000.2200

A federal trial court of original jurisdiction which tries and adjudicates controversies involving deficiencies or overpayments of income, estate, gift and personal holding company surtaxes in cases where deficiencies have been determined by the Commissioner of Internal Revenue. Decisions about disputes involving $1,500 or less are final; all other decisions are subject to review by the federal Court of Appeals and thereafter by the Supreme Court at its discretion.

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