Abstract This paper describes the educational benefits derived by tax students from visiting Tax Court trial sessions. Because the Court holds trial sessions in cities throughout the country, it is easier to make such visits a part of the course requirement than might be thought, and a knowledge of Tax Court operations makes it possible to plan an effective visit with a minimum of effort. Students have reported many benefits from Tax Court visits. In particular, they have reported an increased ability to understand and interpret court decisions as a result of knowing more about the process that leads to those decisions.
Jack Robison (Thu,) studied this question.