Title XIV · Trials

14 rules in this Title of the U.S. Tax Court Rules of Practice and Procedure.

Rule 140Place of Trial Rule 141Consolidation; Separate Trials Rule 142Burden of Proof Rule 143Evidence Rule 144Exceptions Unnecessary Rule 145Exclusion of Proposed Witnesses Rule 146Determination of Foreign Law Rule 147Subpoenas Rule 148Fees and Mileage Rule 149Failure to Appear or to Adduce Evidence Rule 150Record of Proceedings Rule 151Briefs Rule 151.1Brief of an Amicus Curiae Rule 152Oral Findings of Fact or Opinion

Docket.tax Pro

Research the U.S. Tax Court — not just the Rules

The Rules are free. A Docket.tax subscription turns the entire U.S. Tax Court into a research platform — full-text search across every rule, opinion, and order; insight into how judges and counsel actually litigate; and AI that tracks your cases for you.

Full-text search — every rule, opinion, order, and brief — by any phrase.
Counsel & Judge Search — records, caseloads, and how each judge tends to rule.
Docket Explorer — search the entire Tax Court docket by almost any attribute.
AI case timelines & calendaring — deadlines and milestones, generated automatically.
Opinion alerts & database — know the moment the Court acts on a case you follow.
Track up to 1,000 dockets — monitor your whole practice in one place.

Start your 14-day free trial See plans & pricingBasic & Pro include a 14-day free trial · no card required on Basic.