Section of Taxation Publications
  VOL. 57
NO. 4
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 Note: The following is an excerpt from the introduction to the article as published in The Tax Lawyer. Author citations have been omitted for brevity. Tax Section members may read the article in its entirety in Adobe Acrobat format.
 Musings on Tax Court Traditions
The Honorable Thomas B. Wells
Chief Judge, United States Tax Court

[ Editors' Note: Judge Wells presented these remarks to the Court Procedure Committee at the Tax Section's Midyear Meeting on January 30, 2004.]

Thank you for inviting me here today. I thought I would deviate from discussing the usual fare, such as statistics, since you will be hearing about them in great detail from the Chief Counsel's office later today. I would like to note, however, that because the IRS and the Tax Court keep their statistics on a different basis, there may be some small differences in their numbers and ours, but, in general, I do not think the differences between the two institutions' statistics are significant.

Rather than discussing statistics, I would like to use this time to touch upon some of the traditions that exist in the Tax Court. You are no doubt aware from some of the speeches given and articles written by Tax Court judges and others that there exist in the Tax Court many traditions that have evolved over time. It is some of these traditions that I would like to discuss.


Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


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