What Is Court of Appeals?

A Court of Appeals is a federal court that reviews and hears appeals from the decisions of lower courts, including the Tax Court.

Court of Appeals: Definition and Explanation

A Court of Appeals, also known simply as a court of appeals or an appellate court, is a type of judicial body responsible for reviewing and deciding upon the appeals made against the decisions of lower courts, such as district courts and specialized courts like the Tax Court. In the United States, Courts of Appeals are part of the federal judicial system and serve as intermediate appellate courts that operate just below the Supreme Court.

Structure and Purpose

Jurisdiction and Authority

Courts of Appeals have the authority to:

  • Review trial court proceedings for legal errors.
  • Interpret laws and regulations.
  • Affirm, reverse, or modify decisions of lower courts.
  • Remand cases back to lower courts for further proceedings.

Court Divisions

In the U.S. federal system, Courts of Appeals are organized into 13 circuits:

  • 11 regional circuits that cover multiple states.
  • The D.C. Circuit, which covers Washington, D.C.
  • The Federal Circuit, which has nationwide jurisdiction over specific types of cases, including patents and international trade.

Historical Context

Origin and Evolution

The concept of appellate courts date back to ancient legal systems. The U.S. Courts of Appeals were established by the Judiciary Act of 1891, also known as the Evarts Act. Initially, they were created to alleviate the caseload of the Supreme Court by handling many routine appeals.

Types and Special Considerations

Standard of Review

Different standards of review apply depending on the type of appellate issue:

  • De novo: The appellate court reviews the matter anew, as if it had not been previously heard.
  • Abuse of Discretion: Relates to reviewing lower courts’ discretionary decisions.
  • Clear Error: Applies in reviewing factual findings of the lower court.

Special Appeals Courts

Besides the regional appellate courts, there are specialized appellate courts, such as:

  • The U.S. Court of Appeals for the Armed Forces.
  • Various state-level appellate courts.

Examples and Application

Case Example

In a typical appellate case, a party unsatisfied with a district court’s ruling may file an appeal. For instance, a party contesting a Tax Court decision may appeal to the appropriate Court of Appeals, which will review the case for any overreach or misapplication of tax laws.

Process

The appeals process generally entails:

  1. Filing a notice of appeal.
  2. Submitting briefs that argue each party’s position.
  3. Oral arguments may be presented.
  4. The appellate court issues a written opinion that includes its decision and reasoning.

FAQs

What cases do the Courts of Appeals handle?

The Courts of Appeals handle appeals in all areas of law, including civil, criminal, administrative, and constitutional issues.

Can every decision of a lower court be appealed?

Not every decision can be appealed. Only final judgments or orders affecting substantial rights and specific interlocutory appeals are generally appealable.

How many judges hear an appellate case?

Typically, a panel of three judges hears and decides an appellate case, though en banc hearings (where all judges in the circuit participate) can occur in particularly complex or significant cases.
  • Appellate Brief: A written argument submitted to an appellate court outlining why the lower court’s decision should be upheld or overturned.
  • Remand: The process whereby an appellate court sends a case back to a lower court for further action consistent with its ruling.
  • En Banc: Refers to the session where a case is heard before all judges of a court (rather than by a panel of judges). Used for particularly important or complex cases.

Summary

The Court of Appeals plays a crucial role in the judicial system by ensuring the consistency and accuracy of legal decisions and interpretations from lower courts. Through its function to review and correct legal errors, the Court of Appeals upholds the rule of law and contributes to the development of legal doctrines.

References

  1. Federal Judicial Center. (n.d.). Courts of Appeal. Retrieved from fjc.gov
  2. U.S. Courts. (n.d.). Understanding the Federal Courts. Retrieved from uscourts.gov
  3. Cornell Law School. (n.d.). Court of Appeals Definition. Retrieved from law.cornell.edu

Finance Dictionary Pro

Our mission is to empower you with the tools and knowledge you need to make informed decisions, understand intricate financial concepts, and stay ahead in an ever-evolving market.