    [United States Government Manual]
    [June 01, 2002]
    [Pages 74-76]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    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.

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    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,
    formerly known as the U.S. Claims Court, has jurisdiction over claims
    seeking money judgements 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, United States Court of
    Federal Claims, 717 Madison Place NW., Washington, DC 20005-1086. Phone,
    202-208-4968.

    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.

    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 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

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    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, 202-606-8751. 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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