Appellate scheduling: require regular local camp sittings and a weekly day reserved for wealth, gift and estate tax appeals. Appellate authorities must hold camp sittings in rotation across their jurisdictions to avoid inconvenience to appellants, and must earmark a day each week dedicated to hearing wealth-tax, gift-tax and estate-duty appeals; these scheduling directives are to be communicated to and strictly complied with by all Appellate Commissioners in charge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate scheduling: require regular local camp sittings and a weekly day reserved for wealth, gift and estate tax appeals.
Appellate authorities must hold camp sittings in rotation across their jurisdictions to avoid inconvenience to appellants, and must earmark a day each week dedicated to hearing wealth-tax, gift-tax and estate-duty appeals; these scheduling directives are to be communicated to and strictly complied with by all Appellate Commissioners in charge.
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