local court decisions were based upon canon law in the early english courts.
local court decisions were based upon canon law in the early english courts.
what were local court decisions based upon in the early english courts?
canon law
professor andre smith also argues for increased deference to tax court decisions, but primarily for interpretations of the tax code, where he sees the tax court having a comparative advantage because of its expertise in tax law, but with room for the appellate courts to disagree when constitutional or other areas of law such as the common law or the operation of state law suggest a better decision. professor johnson, however, doesn't think that greater deference to tax court decisions will result in a second-best solution to the problem of uniformity compared to instituting a national court of tax appeals. his view is that a deferential approach to tax court decisions would lead to two sets of precedents at the appellate level: one deferential to the tax court within each circuit when deciding cases on appeal from the tax court, but a second set based on "de novo" review of district court decisions. he believes that this would lead to an increase in "intercircuit non-uniformity," "a whole new layer of procedural uncertainty," and "increased rewards for forum shopping, allowing taxpayers to game the system to the consistent disadvantage of the government." he also sees this as potentially eroding the number of tax law cases brought to the tax court, thereby further reducing the current level of uniformity. professor johnson's conclusion is that, "a rule requiring greater deference to tax court decisions – if superimposed upon the present highly fragmented and taxpayer-driven trial and appellate structure – would leave us worse off than no 'reform' at all."
uniformity and jurisdiction in u.s. federal court tax decisions
oregon's state courts are courts of general jurisdiction, unlike federal courts. that is, the state courts can hear all cases regardless of whether the dispute is based on state law, federal law, or a combination of both, with a few exceptions. thus the oregon supreme court can hear appeals for cases based on both federal and state law. although the u.s. supreme court is the only court that can overturn decisions of the oregon court, oregon supreme court decisions as to federal law are only binding on other oregon state level courts. federal courts are not required to follow the decisions of the oregon supreme court for decisions based on federal law, regardless as to if the federal court is located within the state. however, federal courts are bound to follow oregon law and decisions of the oregon supreme court for cases that involve disputes based on oregon law, even when those federal courts are not based in oregon, per the erie doctrine developed by the u.s. supreme court. for this reason federal courts, and courts from other states, can certify questions about oregon law to the oregon supreme court in order to clarify what the law in oregon is in regards to the specific fact pattern that the federal court has before it in their case (see ors 28.200 to 28.255 and orap 12.20).
oregon supreme court