Sec. 3302. Opinions and judgments
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/bill/115/hr/7227/eh/section-3302·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7459 is amended by striking all that precedes subsection
(c)and inserting the following: An opinion upon any proceeding instituted before the Tax Court and a judgment thereon shall be made as quickly as practicable. The judgment shall be made by a judge in accordance with the opinion of the Tax Court, and such judgment so made shall, when entered, be the judgment of the Tax Court. It shall be the duty of the Tax Court and of each division to include in its opinion or memorandum opinion upon any proceeding, its findings of fact. The Tax Court shall issue in writing all of its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings. . Section 7459 is amended by redesignating subsection
(g)as subsection
(h)and by inserting after subsection
(f)the following new subsection: Any reference in this title to a decision or report of the Tax Court shall be treated as a reference to a judgment or opinion of the Tax Court, respectively. . The item relating to section 7459 in the table of sections for part II of subchapter C of chapter 76 is amended to read as follows: Sec. 7459. Opinions and judgments. . All orders, decisions, reports, rules, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges, and other administrative actions, in connection with the Tax Court, which are in effect at the time this section takes effect, or were final before the effective date of this section and are to become effective on or after the effective date of this section, shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law by the Tax Court.