How many divisions comprise the Court of Tax Appeals and how many Justices serve per division?

How many divisions comprise the Court of Tax Appeals and how many Justices serve per division?

• A. Three divisions with three Justices each
• B. Two divisions with four Justices each
• C. Four divisions with two Justices each
• D. One division with nine Justices

Answer: (A)

Three divisions with three Justices each. This setup reflects how the Court of Tax Appeals is organized to handle cases efficiently through three-member panels, totaling nine justices. That panel structure supports timely decisions and lets the full Court (en banc) hear matters when needed. The other options don’t fit the established arrangement: fewer or more divisions or different panel sizes would not align with the court’s typical configuration, and a single division with all nine justices would remove the panel-based approach used for most cases.

Three divisions with three Justices each. This setup reflects how the Court of Tax Appeals is organized to handle cases efficiently through three-member panels, totaling nine justices. That panel structure supports timely decisions and lets the full Court (en banc) hear matters when needed. The other options don’t fit the established arrangement: fewer or more divisions or different panel sizes would not align with the court’s typical configuration, and a single division with all nine justices would remove the panel-based approach used for most cases.