[United States Government Manual]
[June 01, 2005]
[Pages 72-74]
[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

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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 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

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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, 202-606-8751. 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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