Appellate Court

Appellate Court

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Appellate Court (appeals Court)

It is a court having authority to review the law applied by a lower court in the same case. In most instances, the trial court first decides a lawsuit, with review of its decision then available in an appellate court. Examples of appellate courts are the U.S. Court of Appeals and the U.S. Supreme Court. Former IRC (check if this IRC provision is current here) §7441.


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