TAX COURT, U.S

Tax Court, U.S. A federal court that hears appeals by taxpayers from adverse IRS decisions
about tax deficiencies. • The Tax Court was created in 1942, replacing the Board of Tax Appeals.
— Abbr. T.C. [Cases: Internal Revenue 4645–4655. C.J.S. Internal Revenue §§ 680–687.]
[Blacks Law 8th]