Volume 68 · 567
Public Law 83–538
To authorize the Supreme Court of the United States to make and publish rules for procedure on review of decisions of the Tax Court of the United States.
Approved July 27, 1954
Statutory text
AN ACT
To authorize the Supreme Court of the United States to make and publish rules for procedure on review of decisions of the Tax Court of the United States.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That chapter 131 of title 28 of the United States Code be amended by adding at the end thereof a new section, as follows:
Ҥ 2074. Rules for review of decisions of the Tax Court of the United States
“The Supreme Court shall have the power to prescribe, and from time to time amend, uniform rules for the filing of petitions or notices of appeal, the preparation of records, and the practice, forms, and procedure in the several United States Courts of Appeals in proceedings for review of decisions of the Tax Court of the United States.
“Such rules shall neither abridge, enlarge, nor modify the substantive rights of any litigant.
“Such rules shall not take effect until they shall have been reported to Congress by the Chief Justice at or after the beginning of a regular session thereof but not later than the first day of May, and until the expiration of ninety days after they have been thus reported.”
Sec. 2.
The chapter analysis of chapter 131 of title 28 of the United States Code immediately preceding section 2071 is amended by adding at the end thereof the following:
Approved July 27, 1954.