[DOCID:211657tx_xxx-13]
From the Government Manual Online via GPO Access
[wais.access.gpo.gov]
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Special Courts
The Supreme Court has held that ``. . . Article III [of the
Constitution] does not express the full authority of Congress to create
courts, and that other Articles invest Congress with powers in the
exertion of which it may create inferior courts and clothe them with
functions deemed essential or helpful in carrying those powers into
execution.'' Such courts, known as legislative courts, have functions
which ``. . . are directed to the execution of one or more of such
powers and are prescribed by Congress independently of section 2 of
Article III; and their judges hold office for such term as Congress
prescribes, whether it be a fixed period of years or during good
behavior.'' Appeals from the decisions of these courts, with the
exception of the U.S. Tax Court and the U.S. Court of Appeals for the
Armed Forces, may be taken to the U.S. Court of Appeals for the Federal
Circuit. Appeals from the decisions of the Tax Court may be taken to the
court of appeals in which judicial circuit the case was initially heard.
Certain decisions of the U.S. Court of Appeals for the Armed Forces are
reviewable by writ of certiorari in the Supreme Court.
United States Court of Federal Claims The U.S. Court of Federal Claims
has jurisdiction over claims seeking money judgments against the United
States. A claim must be founded upon the United States Constitution; an
act of Congress; the regulation of an executive department; an express
or implied-in-fact contract with the United States; or damages,
liquidated or unliquidated, in cases not sounding in tort. Judges in the
U.S. Court of Federal Claims are appointed by the President for 15-year
terms, subject to Senate confirmation. Appeals are to the U.S. Court of
Appeals for the Federal Circuit.
For further information, contact the Clerk's Office, United States Court
of Federal Claims, 717 Madison Place NW., Washington, DC 20005-1086.
Phone, 202-357-6400.
United States Court of Appeals for the Armed Forces This court was
established under Article I of the Constitution of the United States
pursuant to act of May 5, 1950, as amended (10 U.S.C. 867). Subject only
to certiorari review by the Supreme Court of the United States in a
limited number of cases, the court serves as the final appellate
tribunal to review court-martial convictions of all the Armed Forces. It
is exclusively an appellate criminal court, consisting of five civilian
judges who are appointed for 15-year terms by the President with the
advice and consent of the Senate. The court is called upon to exercise
jurisdiction to review the record in all cases:
--extending to death;
--certified to the court by a Judge Advocate General of an armed
force or by the General Counsel of the Department of Transportation,
acting for the Coast Guard; or
--petitioned by accused who have received a sentence of confinement
for 1 year or more, and/or a punitive discharge.
The court also exercises authority under the All Writs Act (28
U.S.C. 1651 (a)).
In addition, the judges of the court are required by law to work
jointly with the senior uniformed lawyer from each armed force, the
Chief Counsel of the Coast Guard, and two members of the public
appointed by the Secretary of Defense, to make an annual comprehensive
survey and to report annually to the Congress on the operation and
progress of the military justice system under the Uniform Code of
Military Justice, and to recommend improvements wherever necessary.
For further information, contact the Clerk, United States Court of
Appeals for the Armed Forces, 450 E Street NW., Washington, DC 20442-
0001. Phone, 202-761-1448. Fax, 202-761-4672. Internet,
www.armfor.uscourts.gov.
United States Tax Court This is a court of record under Article I of
the Constitution of the United States (26 U.S.C. 7441). Currently an
independent judicial body in the legislative branch, the court was
originally created as the
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United States Board of Tax Appeals, an independent agency in the
executive branch, by the Revenue Act of 1924 (43 Stat. 336) and
continued by the Revenue Act of 1926 (44 Stat. 105), the Internal
Revenue Codes of 1939, 1954, and 1986. The name was changed to the Tax
Court of the United States by the Revenue Act of 1942 (56 Stat. 957),
and the Article I status and change in name to United States Tax Court
were effected by the Tax Reform Act of 1969 (83 Stat. 730).
The court is composed of 19 judges. Its strength is augmented by
senior judges who may be recalled by the chief judge to perform further
judicial duties and by special trial judges who are appointed by the
chief judge and serve at the pleasure of the court. The chief judge is
elected biennially from among the 19 judges of the court.
The matters over which the Court has jurisdiction are set forth in
the various sections of title 26 of the U.S. Code.
At the option of the individual taxpayer, simplified procedures may
be utilized for the trials of small tax cases, provided that in a case
conducted under these procedures the decision of the court would be
final and not subject to review by any court. The jurisdictional maximum
for such cases is $50,000 for any disputed year.
All decisions, other than small tax case decisions, are subject to
review by the courts of appeals and thereafter by the Supreme Court of
the United States upon the granting of a writ of certiorari.
The office of the court and all of its judges are located in
Washington, DC. The court conducts trial sessions at various locations
within the United States as reasonably convenient to taxpayers as
practicable. Each trial session is conducted by a single judge or a
special trial judge. All proceedings are public and are conducted
judicially in accordance with the court's Rules of Practice and the
rules of evidence applicable in trials without a jury in the U.S.
District Court for the District of Columbia. A fee of $60 is prescribed
for the filing of a petition. Practice before the court is limited to
practitioners admitted under the court's Rules.
For further information, contact the Administrative Office, United
States Tax Court, 400 Second Street NW., Washington, DC 20217-0002.
Phone, 202-521-0700. Internet, www.ustaxcourt.gov.
United States Court of Appeals for Veterans Claims The United States
Court of Veterans Appeals was established on November 18, 1988 (102
Stat. 4105, 38 U.S.C. 7251) pursuant to Article I of the Constitution,
and given exclusive jurisdiction to review decisions of the Board of
Veterans Appeals. The court was renamed the United States Court of
Appeals for Veterans Claims by the Veterans Programs Enhancement Act of
1998 (38 U.S.C. 7251 note). The court may not review the schedule of
ratings for disabilities or actions of the Secretary in adopting or
revising that schedule. Decisions of the Court of Appeals for Veterans
Claims may be appealed to the United States Court of Appeals for the
Federal Circuit.
The court consists of seven judges appointed by the President, with
the advice and consent of the Senate, for 15-year terms. One of the
judges serves as chief judge.
The court's principal office is in the District of Columbia, but the
court can also act at any place within the United States.
For further information, contact the Clerk, United States Court of
Appeals for Veterans Claims, Suite 900, 625 Indiana Avenue NW.,
Washington, DC 20004-2950. Phone, 202-501-5970. Internet,
www.vetapp.gov.
Other Courts There have also been created two courts of local
jurisdiction for the District of Columbia: the District of Columbia
Court of Appeals and the Superior Court.
Business of the Federal Courts
The business of all the Federal courts described here, except the Court
of Appeals for the Armed Forces, the Tax Court, the Court of Appeals for
Veterans Claims, and the District of Columbia courts, is discussed in
detail in the text and tables of the Annual Report of the Director of
the Administrative Office of the United States Courts (1940-2001).
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