Records of the U.S. Tax Court
(Record Group 308)
Table of Contents
- 308.1 Administrative History
- 308.2 Records of the U.S. Board of Tax Appeals 1924-42
- 308.3 Records of the Tax Court of the United States 1942-68
- 308.4 Records of the Processing Tax Board of Review (Treasury) 1936-45
- 308.5 Textual Records (General) 1924-97
- 308.6 Still Pictures (General) 1972-74
Established: In the Judicial branch as a court of record under Article I of the Constitution by the Tax Reform Act of 1969 (83 Stat. 730), December 30, 1969.Predecessor Agencies:
In the Executive branch:
- U.S. Board of Tax Appeals (1924-42)
- Tax Court of the United States (1942-69)
Functions: Tries and adjudicates cases arising from determinations of tax deficiencies by the Commissioner of Internal Revenue. Redetermines excise taxes and penalties imposed on private foundations, public charities, pension plans, and real estate investment trusts. Renders declaratory judgments as to qualification of retirement plans, tax-exempt status of charitable organizations, and interest status of government obligations.
Finding Aids: Preliminary inventory in National Archives microfiche edition of preliminary inventories.
Related Records: Record copies of publications of the U.S. Tax Court in RG 287, Publications of the U.S. Government.
History: Established in the Executive branch as an independent agency by the Revenue Act of 1924 (43 Stat. 336), June 2, 1924. Conducted hearings and issued redeterminations in cases appealing adverse income, profit, estate, and gift tax decisions of the Commissioner of Internal Revenue. Renamed Tax Court of the United States, 1942. See 308.3.
Textual Records: Docket books, 1924-42.
History: Established in the Executive branch as an independent agency by the Revenue Act of 1942 (56. Stat. 957), October 21, 1942, superseding the U.S. Board of Tax Appeals (See 308.2). Adjudicated cases arising from determinations of tax deficiencies by the Commissioner of Internal Revenue and appeals from adverse decisions of the Commissioner of Claims in applications for refund of excess profits taxes. Held redetermination hearings in cases involving excess profits on war contracts. Abolished and superseded by the U.S. Tax Court, 1969. See 308.1.
Textual Records: Docket books, 1942-57. Contract renegotiation case file docket books, 1944-68.
History: Established in the Treasury Department by the Revenue Act of 1936 (49 Stat. 1748), June 22, 1936, to hear appeals from decisions of the Commissioner of Revenue involving processing tax payments under the Agricultural Adjustment Act. Abolished by the Revenue Act of 1942 (56 Stat. 967), October 21, 1942, and records transferred to the Tax Court of the United States.
Textual Records: Docket books, 1936-45.
Agency history subject files, 1924-74. Docket cards of closed U.S. Tax Court cases, 1956-85 (16mm microfilm). Docket Information Cards of all cases docketed with U,S. Tax Court, 1924-86 (microfiche). Rules of Practice and Procedure, 1924-92. Records relating to the construction of the Tax Court Building in Washington, DC, 1956-74. Annual reports of the U.S. Tax Court, 1973-93. Administrative orders issued by the U.S. Tax Court, 1950-97.
Photographic prints of the construction of the U.S. Tax Court Building in Washington, DC, 1972-74 (TC, 149 images).
Bibliographic note: Web version based on Guide to Federal Records in the National Archives of the United States. Compiled by Robert B. Matchette et al. Washington, DC: National Archives and Records Administration, 1995.
3 volumes, 2428 pages.
This Web version is updated from time to time to include records processed since 1995.