May 10, 2013
Authored by: Stephanie Moll
Partner John Barrie, resident in our DC and NY offices, co-authored a chapter on appeals of tax decisions in the 8th Circuit Appellate Practice Manual. The chapter discusses the procedures that apply to review of cases on appeal from the United States Tax Court. It includes an overview of the Tax Court and a discussion of the procedures for seeking review of its decisions. Other topics include special procedures governing venue for appeal, notice of appeal, response to notice of appeal, record on appeal, stay pending appeal and standards of review on appeal.