the appellate court level of courts handles reviews of lower court decisions.
the appellate court level of courts handles reviews of lower court decisions.
what level of courts handle reviews of lower court decisions?
appellate court
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
bullet::::1. miodrag pavlović, "mario i ekspresionisti. uz slikarsku biografiju marija maskarelija" (mario and the expressionists. a contribution to the artistic biography of mario maskareli), letopis matice srpske 157, 427, 6, novi sad, jun 1981, 981–920.









































bullet::::2. petar petrović, "a word about the drawings of mario maskareli", in: "mario maskareli. crteži" (mario maskareli. drawings), kc „jadran art", perast, 2004, [9]-[10].









































bullet::::3. lidija merenik, ljiljana ćinkul, draginja maskareli, "mario maskareli. mala retrospektiva: grafike i crteži/mario maskareli. a small retrospective: prints and drawings", galerija grafički kolektiv, beograd, 2005.
mario maskareli