Small Case Procedures of the U

question 39

Multiple Choice

Small case procedures of the U.S. Tax Court requires that the amount in dispute not exceed

• A)$5,000.
• B)$10,000.
• C)$50,000.
• D)$100,000.

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Definitions:

Chancellor

A high-ranking official in certain legal or educational institutions, or a judge in courts of equity.

Juror

A member of a jury, which is a group of people called to render a verdict in a legal case based on evidence presented during a trial.

Appellee

The party against whom an appeal is taken—that is, the party who opposes setting aside or reversing the judgment. Sometimes referred to as the respondent.

Appeal

The process of seeking a higher court’s review of a lower court’s decision for the purpose of correcting or changing the lower court’s judgment or decision.