US · rules
6 Cir. R. 13
Review of a Decision of the Tax Court
The provisions in these rules for appeal from a judgment or order of a district court apply
to appeals from the United States Tax Court, except as provided for appendices in 6 Cir. R. 30.
Comment
This rule is added to make clear that Tax Court appeals will generally be handled the same as
district court appeals. However, the Tax Court’s electronic records are not easily transferable to
the court of appeals. Therefore, as set out in 6 Cir. R. 30, in Tax Court appeals there will be
appendices instead of an electronic record on appeal.
Provenance
- Source
- uscourts.gov
- Retrieved
- 2026-09-18
- Edition
- 2026-09-18
- Content hash
3375cefac4c85f7415c37bf83f2dde99b7ab1189c64c37c0f8099bb313fafd56
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