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词汇 Article I Courts2
释义 `1`Article I Courts2 `2`
"Legal Lexicon":

The U.S. Court of Federal Claims, formerly the U.S. Claims Court, was established in 1982 as the successor to the trial division of the Court of Claims, which had been in existence since 1855. The U.S. Court of Federal Claims has nationwide jurisdiction over a variety of cases, including tax refunds, federal taking of private property for public use, constitutional and statutory rights of military personnel and their dependents, back-pay demands from civil servants claiming unjust dismissal, persons injured by childhood vaccines, and federal government contractors suing for breach of contract. Most suits against the government for money damages in excess of $10,000 must be tried here. However, the district courts have exclusive jurisdiction over tort claims (a civil wrong or breach of duty) and concurrent jurisdiction over tax refunds.
The U.S. Court of Federal Claims also hears appeals of decisions of the Indian Claims Commission and has jurisdiction to review certain cases involving federal government contractor disputes. Either house of Congress may refer to the chief judge a claim for which there is no legal remedy, seeking findings and a recommendation as to whether there is an equitable basis upon which Congress itself should compensate the claimant. Review of decisions in the U.S. Court of Federal Claims lies in the U.S. Court of Appeals for the Federal Circuit. During the year that ended September 30, 1992, 736 new cases were filed and 989 cases were terminated. On September 30, 1992, 718 cases were pending in the claims court.
The 16 judges of the U.S. Claims Court are appointed for terms of 15 years by the President with the advice and consent of the Senate. The court's headquarters are in Washington, D.C., but cases are heard at other locations convenient to the parties involved.
U.S. TAX COURT
Established by Congress in 1924 under Article I of the Constitution, the U.S. Tax Court decides controversies between taxpayers and the Internal Revenue Service involving underpayment of federal income, gift, and estate taxes. Its decisions may be appealed to the federal courts of appeals and are subject to the review of the U.S. Supreme Court on writs of certiorari. In the year that ended September 30, 1992, 30,345 new cases were filed and 34,823 were closed in the U.S. Tax Court. On September 30, 1992, 44,376 cases were pending.
The 19 tax court judges are appointed by the President for terms of 15 years.
The judges of the court elect one of their number to serve a two-year term as chief judge with responsibility for overall administration of the court in addition to a caseload. Retired judges may be recalled by the chief judge for service in the court. In addition, there are currently 17 authorized special trial judges appointed by the chief judge, who serve under rules and regulations promulgated by the court.
The Tax Court hears cases in approximately 80 cities. Its offices are located in Washington, D.C.
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