@misc{Kossak_Dominik_Sąd_2019, author={Kossak, Dominik}, copyright={Copyright by Dominik Kossak}, address={Wrocław}, howpublished={online}, year={2019}, publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego}, language={pol}, abstract={This article is about functioning of the United States Tax Court, a legislative court which has the jurisdiction on taxation cases. In the span of almost 100 years of it existence the personal composition has grown, its competition range has gotten larger, and its legal character has changed. All this summed up make this court a very interesting institution in the US tax system.}, title={Sąd Podatkowy Stanów Zjednoczonych}, keywords={taxation system, legislative court, United States Tax Court}, }