%0 Journal Article %T Constitutional and legal status of the US Tax Court %A Osina, D.M. %K US Tax Court, Internal Revenue Service, Internal Revenue Code, US Constitution %J Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia %D 2019 %N 2019 %P 3 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia