Decisions of the U.S. Tax Court may be appealed to the appropriate U.S. Court of Appeals, depending on the jurisdiction where the taxpayer resides or where the case was heard. The appeal must typically be filed within 90 days of the Tax Court's decision. The U.S. Supreme Court may also hear cases from the Court of Appeals, but this is at their discretion.
the federal court of appeals
the federal courts of appeal
Yes, sometimes. Certain US District Court decisions can be appealed to the US Supreme Court on direct or expedited appeal, if the case involves a statute in which Congress specified initial appeals go directly to the Supreme Court, or if the nature of the case is such that it is important and will undoubtedly be appealed all the way to the Supreme Court, anyway.The normal route for US District Court cases is an appeal to the US Court of Appeals Circuit Court over the District Court's Circuit, then petitioned to the US Supreme Court if a party is dissatisfied with the Circuit Court's decision.
That would be the Supreme Court.
A case may be appealed from a state court to the Supreme Court if it involves a federal question or if the state court's decision conflicts with federal law.
A Chapter 13 dismissal can be appealed. The US Bankruptcy Court can be appealed to. The process may take up to two years for resolution.
In the Illinois state court system, the trial courts are called Circuit Courts and are the lowest courts. Trial court decisions may be appealed to appeals courts within the state court system. For more information on the Illinois court system, see the Illinois Court Directory related link.
The decision of the court is ALWAYS binding on everyone, unless it is appealed to a higher court which may overturn the decision.
The trial phase ends at the US District Court level (or equivalent state trial court). Appeals to the federal US Court of Appeals Circuit Courts (or intermediate state appellate courts) are based on questions of process, law or constitutionality. The case is not retried; appellate courts do not render decisions about the defendants' guilt or innocence.After the intermediate appellate courts, federal cases may be petitioned to the US Supreme Court; state cases may be appealed to the state supreme court (or equivalent). If a state case involves a preserved federal question (matter or federal or constitutional law) it may be appealed to the US Supreme Court after the state supreme court hears or denies hearing on the case.Both the US Supreme Court and state supreme courts (or equivalent) have discretion over which cases they hear (although state supreme courts may have mandatory jurisdiction over certain cases, such as death penalty cases).
In the U.S. there are two court systems, one at the federal level, and each state has its own courts. Federal cases that originated in lower courts can be appealed to higher federal courts that handle appeals. The highest court of appeals in the federal system is the United States Supreme Court. It is rare for cases to ever actually go this far. Each state is free to create its own court system, but most simply copy the federal system. Decisions by local courts may be appealed to that state's higher courts, often called a superior court or state supreme court.
The Supreme Court is the highest of the federal courts. Cases from the court of appeals in each circuit and from the state supreme courts can be appealed to the Supreme Court. The Supreme Court can "reach down" to the lower courts and hear that case, or, it can hear a case on appeal from the lower federal courts or highest state courts, at the Supreme Court's discretion.
26USC7482: "The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in section 1254 of Title 28 of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in section 1254 of Title 28 of the United States Code." A taxpayer may request a case to be heard under a special procedure for claims under $50,000. If the taxpayer elects this option, the Tax Court decision is generally not appealable. A taxpayer may also bring an action in federal district court, the federal court of claims, and in bankruptcy court (if applicable) instead of tax court.