In the meantime, there will continue to be a robust review of Tax Court and other court of original jurisdiction decisions on tax issues and a diversity of arguments and conclusions for the Supreme Court to consider when it grants " certiorari " to hear appeals and for Congress when it considers amending the federal tax laws.
32.
With the unlikely prospects for a national court of tax appeals, a number of commentators have argued for going back to a Dobson era approach with great deference given by the circuit courts, as well as other courts of original jurisdiction to Tax Court decisions to the extent the decisions address the law rather than factual issues.
33.
Under the approaches advocated, tax litigation could begin in the courts of original jurisdiction, as is currently the case, but the appeals would have to be made to a single, specialized court of tax appeals which would develop great expertise on tax law as well as reconcile divergent interpretations from the lower courts so that one consistent set of interpretations would prevail.
34.
Instead, however, the Court not only grants certiorari to consider whether the Court of Appeals ( and all the previous courts that agreed with it ) was correct as to what the facts showed in a case where the answer is far from clear, but in the process of such consideration renders new findings of fact and judgments of credibility appropriate to a trial court of original jurisdiction.
