TAX COURT OF THE UNITED STATES, THE The Tax Court of the United States (see 56 Stat. 798, sec. 504) was formerly the Board of Tax Appeals. The latter was created by the Revenue Act of 1924 (43 Stat. 253, title IX), and continued by the Revenue Act of 1926 (44 Stat. 9, title X) and Chapter 5, Internal Revenue Code, 1939. The principal office of the Court is at Washington, D. C. Its function is to adjudicate, after trial, controversies involving the existence of deficiencies or overpayments in income, excess profits, estate, gift and unjust enrichment taxes, and personal holding company surtaxes in cases where deficiencies have been determined by the Commissioner of Internal Revenue; similarly to adjudicate controversies relating to excess profits on Navy contracts and Army Aircraft contracts; to hear and decide proceedings for the refund of excess profits tax based upon the rejection of claims for refund of such taxes under section 722 of the Internal Revenue Code; and to hear and decide proceedings for the refund of processing taxes. Effective as of the close of business on December 31, 1942, the United States Processing Tax Board of Review was abolished (see title V, sec. 510, of Revenue Act of 1942, 56 Stat. 967; 7 U. S. C. 648 and note), and jurisdiction vested in said Board was transferred to and vested in the Tax Court of the United States. Under the Revenue Act of 1943 (sec. 701), the Court has jurisdiction over proceedings to redetermine the amount, if any, of excessive profits realized by contractors on war contracts in cases where a determination of excessive profits has been made against such contractor by the War Contracts Price Adjustment Board or other authorized agency or department of the Government. Proceedings are public and are conducted judicially, in accordance with its Rules and Practice and the rules of evidence applicable in the courts of equity of the District of Columbia. A fee of $10 is prescribed for the filing of a petition. Hearings are held for the convenience of taxpayers at about 50 different cities in the United States. Practice before the Court is limited to those enrolled under the Rules. The Court's published reports are printed and bound by the Government Printing Office and are available, separately or in bound volumes, as public documents, at quoted prices. In cases arising under section 721 (a) (2) (C) and section 722 of the Internal Revenue Code and those arising under the Renegotiation Act, the decisions of the Tax Court are final. All other decisions are subject to review by the United States Circuit Court of Appeals for the prescribed circuit, or, by agreement, by the United States Court of Appeals for the District of Columbia, and thereafter by the Supreme Court of the United States upon the granting of a writ of certiorari. The Court is composed of 16 judges, who are appointed by the President, by and with the advice and consent of the Senate, for terms of 12 years each. They are removable by the President, after public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause. Each judge comprises a division to hear and decide cases. The presiding judge is designated at least biannually by election of the judges. Decisions of the divisions become decisions of the Court unless the presiding judge, within 30 days of their receipt, directs review by the Court. VETERANS' ADMINISTRATION The Veterans' Administration was established as an independent agency under the President by Executive Order 5398, July 21, 1930, in accordance with the act of July 3, 1930 (46 Stat. 1016; 38 U. S. C. 11). This act authorized the President to consolidate and coordinate Federal agencies concerned in the administration of laws providing relief and other benefits for veterans. The Executive Order consolidated the following agencies into the Veterans' Administration: the United States Veterans' Bureau, the Bureau of Pensions, and the National Home for Disabled Volunteer Soldiers. The Veterans' Administration, headed by the Administrator of Veterans' Affairs, consists of the following classes of organizational units: (1) the central office, (2) the 13 branch offices, and (3) the field stations consisting of regional offices, Veterans' Administration offices, centers, hospitals, supply depots, forms depots, and a records center. The Veterans' Administration, under the direction and supervision of the Administrator of Veterans' Affairs, administers laws providing relief and other benefits to former members of the armed forces of the United States and to the dependents of deceased former members of such forces. The benefits include the following: Compensation; pension; education and training; vocational rehabilitation; Government life insurance; medical care; hospital and out-patient treatment; domiciliary care; guaranty and insurance of loans for the purchase or construction of homes, or for the purchase of farms or business property; readjustment allowance for unemployed veterans; emergency and other officers' retirement pay; adjusted compensation; and burial and funeral expenses. The Veterans' Administration also administers the insurance sections of the Soldiers' and Sailors' Civil Relief Act of 1940 for persons in active service of the armed forces of the United States. PRESS GALLERIES WHITE HOUSE NEWS RADIO CORRESPONDENTS' GALLERIES PERIODICAL PRESS GALLERIES |