A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility and arguments of the parties, and then issues a ruling in the case based on their interpretation of the law and their own personal judgment. A judge is expected to conduct the trial impartially and, typically, in an open court.
In the United States, a state court has jurisdiction over disputes with some connection to a U.S. state. State courts handle the vast majority of civil and criminal cases in the United States; the United States federal courts are far smaller in terms of both personnel and caseload, and handle different types of cases.
Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the criminal non-payment of tax liabilities. The use of the term "noncompliance" is used differently by different authors. Its most general use describes non-compliant behaviors with respect to different institutional rules resulting in what Edgar L. Feige calls unobserved economies. Non-compliance with fiscal rules of taxation gives rise to unreported income and a tax gap that Feige estimates to be in the neighborhood of $500 billion annually for the United States.
The Tax Court of Canada, established in 1983 by the Tax Court of Canada Act, is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada.
The court system of Canada forms the country's judiciary, formally known as "The King on the Bench", which interprets the law and is made up of many courts differing in levels of legal superiority and separated by jurisdiction. Some of the courts are federal in nature, while others are provincial or territorial.
The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service.
In England and Wales, a magistrates' court is a lower court which hears matters relating to summary offences and some triable either-way matters. Some civil law issues are also decided here, notably family proceedings. In 2010, there were 320 magistrates' courts in England and Wales; by 2020, a decade later, 164 of those had closed. The jurisdiction of magistrates' courts and rules governing them are set out in the Magistrates' Courts Act 1980.
In law, a trial is a coming together of parties to a dispute, to present information in a tribunal, a formal setting with the authority to adjudicate claims or disputes. One form of tribunal is a court. The tribunal, which may occur before a judge, jury, or other designated trier of fact, aims to achieve a resolution to their dispute.
The High Court of Singapore is the lower division of the Supreme Court of Singapore, the upper division being the Court of Appeal. The High Court consists of the chief justice and the judges of the High Court. Judicial Commissioners are often appointed to assist with the Court's caseload. There are two specialist commercial courts, the Admiralty Court and the Intellectual Property Court, and a number of judges are designated to hear arbitration-related matters. In 2015, the Singapore International Commercial Court was established as part of the Supreme Court of Singapore, and is a division of the High Court. The other divisions of the high court are the General Division, the Appellate Division, and the Family Division. The seat of the High Court is the Supreme Court Building.
DaimlerChrysler Corp. v. Cuno, 547 U.S. 332 (2006), is a United States Supreme Court case involving the standing of taxpayers to challenge state tax laws in federal court. The Court unanimously ruled that state taxpayers did not have standing under Article III of the United States Constitution to challenge state tax or spending decisions simply by virtue of their status as taxpayers. Chief Justice John Roberts delivered the majority opinion, which was joined by all of the justices except for Ruth Bader Ginsburg, who concurred separately.
The government of the U.S. State of Oklahoma, established by the Oklahoma Constitution, is a republican democracy modeled after the federal government of the United States. The state government has three branches: the executive, legislative, and judicial. Through a system of separation of powers or "checks and balances," each of these branches has some authority to act on its own, some authority to regulate the other two branches, and has some of its own authority, in turn, regulated by the other branches.
Tax protesters in the United States have advanced a number of arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congress and signed into law by the President. Such arguments generally claim that certain statutes fail to create a duty to pay taxes, that such statutes do not impose the income tax on wages or other types of income claimed by the tax protesters, or that provisions within a given statute exempt the tax protesters from a duty to pay.
The government of the U.S. state of Oregon, as prescribed by the Oregon Constitution, is composed of three government branches: the executive, the legislative, and the judicial. These branches operate in a manner similar to that of the federal government of the United States.
In some jurisdictions, an assessor is a judge's or magistrate's assistant. This is the historical meaning of this word.
The Oregon Judicial Department (OJD) is the judicial branch of government of the state of Oregon in the United States. The chief executive of the branch is the Chief Justice of the Oregon Supreme Court. Oregon’s judiciary consists primarily of four different courts: the Oregon Supreme Court, the Oregon Tax Court, the Oregon Court of Appeals, and the Oregon circuit courts. Additionally, the OJD includes the Council on Court Procedures, the Oregon State Bar, Commission on Judicial Fitness and Disability, and the Public Defense Services Commission. Employees of the court are the largest non-union group among state workers.
This article concerns the legal mechanisms by way of which a decision of an England and Wales magistrates' court may be challenged. There are four mechanisms under which a decision of a magistrates' court may be challenged:
The courts of South Africa are the civil and criminal courts responsible for the administration of justice in South Africa. They apply the law of South Africa and are established under the Constitution of South Africa or under Acts of the Parliament of South Africa.
Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.
In 1964 Tanganyika and Zanzibar formed the United Republic of Tanzania. After the Treaty of the Union, the two countries continued to remain with their own legal systems including court structures. In the 1977 Constitution of the United Republic of Tanzania, the High Court of Tanganyika whose jurisdiction was and still is territoriality limited to Tanzania Mainland was called the High Court of Tanzania and the High Court of Zanzibar retained its original name. It is essential to note that the High Court of Tanzania only has territorial jurisdiction over legal issues arising in Tanzania Mainland and the High Court of Zanzibar has territorial jurisdiction over legal issues arising in Zanzibar.
Most local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property times an assessment ratio times a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners. For the taxing authority, one advantage of the property tax over the sales tax or income tax is that the revenue always equals the tax levy, unlike the other taxes. The property tax typically produces the required revenue for municipalities' tax levies. A disadvantage to the taxpayer is that the tax liability is fixed, while the taxpayer's income is not.
