addition, the Commonwealth of Puerto Rico has a United States district court with jurisdiction corresponding to that of district courts in the various States.

At present, each district court has from one to 27 Federal district judgeships, depending upon the amount of judicial work within its territory. Only one judge is usually required to hear and decide a case in a district court, but in some kinds of cases it is required that three judges be called together to comprise the court (28 U.S.C. 2281, 2284). In districts with more than one judge, the judge senior in commission who has not reached his seventieth birthday acts as the chief judge. There are altogether 383 permanent district judgeships in the 50 States and 15 in the District of Columbia. There are three district judgeships in Puerto Rico. Except in certain Territories, district judges hold their offices during good behavior as provided by Article III, section 1, of the Constitution. However, Congress may create temporary judgeships with the provision that when a vacancy occurs in that office, such vacancy shall not be filled. Each district court has a clerk, a United States attorney, a United States marshal, one or more United States magistrates, referees in bankruptcy, probation officers, court reporters, and their assistants. The jurisdiction of the district courts is set forth in 28 U.S.C. 1331-1359, 1361.

Cases from the district courts are reviewed by the United States court of appeals except that injunction orders of special three-judge district courts, certain decisions holding acts of Congress unconstitutional, and certain criminal decisions may be appealed directly to the Supreme Court (28 U.S.C. 1252, 1253; 18 U.S.C. 3731).

For further information concerning the lower courts, contact the Director, Adminis. trative Office of the United States Courts, United States Supreme Court Building, Washington, D.C. 20544. Phone, 202-393-1640.

THE JUDICIAL PANEL ON
MULTIDISTRICT LITIGATION

The Panel, created by act of April 29, 1968 (82 Stat. 109; 28 U.S.C. 1407), and consisting of seven Federal judges, is authorized to temporarily transfer to a single district, for coordinated or consolidated pretrial proceedings, civil actions pending in different districts. which involve one or more common questions of fact.

For further Information concerning the Judicial Panel on Multidistrict Litigation, contact the Clerk of the Panel, 1030 Fifteenth Street NW., Washington, D.C. 20005. Phone, 202-382-8601.

Special Courts

In addition to the Supreme Court, the United States courts of appeals, and the United States district courts, there have been created by the Congress from time to time special courts to deal with particular types of cases. Appeals from the decisions of these courts may ultimately be reviewed in the Supreme Court.

There have been created two courts for the District of Columbia: the Superior Court and the District of Columbia Court of Appeals.

TEMPORARY EMERGENCY
COURT OF APPEALS

The Economic Stabilization Act Amendments of 1971 (85 Stat. 743) created a special court known as the Temporary Emergency Court of Appeals of the United States. The court has exclusive jurisdiction of all appeals from the district courts of the United States in cases and controversies arising under the economic stabilization laws, and consists of eight district and circuit judges appointed by the Chief Justice. The court has been in operation since February 1972, and its principal location is at the United States Courthouse in the District of Columbia.

The court operates under its own rules (6 CFR App. A) and the Federal

Rules of Appellate Procedure. Under the rules, the hearing divisions sit when necessary at Washington, D.C., St. Paul, Minn., Atlanta, Ga., Houston, Tex., and San Francisco, Calif., and at such other places and times as the Chief Judge may designate.

For further information, contact the Clerk, Temporary Emergency Court of Appeals, United States Courthouse, Washington, D.C. 20001. Phone, 202-426-7666.

UNITED STATES COURT OF CLAIMS

un

This court was established on February 25, 1855 (10 Stat. 612; 28 U.S.C. 171), and its jurisdiction is set forth in 28 U.S.C. 1491-1506. The court has original jurisdiction to render judgment upon any claim against the United States founded upon the Constitution, upon any act of Congress, upon any regulation of an executive department, upon any expressed or implied contracts with the United States, and for liquidated or liquidated damages in cases not sounding in tort. Examples of these, among others, are claims for just compensation for the taking of property, claims arising under construction and supply contracts, claims by both civilian and military personnel for back pay and retired pay, and claims for the refund of Federal income and excise taxes. The court also has jurisdiction over other specific types of claims against the United States, among which is jurisdiction to render judgment for reasonable and entire compensation in cases where the United States in its governmental capacity had manufactured or used an invention covered by a patent, or had infringed any work protected by copyright, without license of its owner (28 U.S.C. 1498). Jurisdiction is also present to determine excessive profits pursuant to the Renegotiation Act of 1951, as amended. The court also exercises appellate jurisdiction over decisions rendered by the Indian Claims Commission on claims by various Indian tribes (25 U.S.C. 70s). Judgments of the court are final and

conclusive on both the claimant and the United States unless reviewed by the Supreme Court on writ of certiorari. Authority also rests with the trial judges of the court to furnish reports on any bill which may be referred by either House of Congress pursuant to 28 U.S.C. 1492 and 2509.

Geographically the jurisdiction of the court is nationwide, and jurisdiction over the parties is obtained when suit is filed and process is served on the United States through the Attorney General. The court exercises its power by appropriate process including the power of subpoena served anywhere within the territory over which the Federal Government exercises domain. Trials for the purpose of taking testimony and receiving exhibits are conducted before the trial judges of the court, and the trials are conducted at locations most convenient for the claimant and his witnesses. After proceedings before a trial judge are completed the case is briefed by the parties and argued and submitted to the chief judge and six associate judges of the court who sit in panels of three. Provision is also provided for en banc consideration. In addition, the court is staffed by 15 trial judges, one of whom is designated Chief of the Trial Division, a clerk, marshal-bailiff, librarian, reporter, and their staffs.

For further information, contact the Clerk, United States Court of Claims, 717 Madison Place NW., Washington, D.C. 20005. Phone, 202-382-1984.

UNITED STATES COURT OF

CUSTOMS AND PATENT APPEALS

This court, established under Article III of the Constitution of the United

States, was created by Act of Congress on March 2, 1929 (45 Stat. 1475; 28 U.S.C. 211) as successor to the United States Court of Customs Appeals created by Act of Congress on August 5, 1909 (36 Stat. 91). The jurisdiction of the court is nationwide and includes (1) appeals from the United States Customs Court (28 U.S.C. 1541), (2)

appeals from the United States Patent and Trademark Office (28 U.S.C. 1542), (3) appeals from the United States International Trade Commission (28 U.S.C. 1543), (4) appeals from the Secretary of Commerce under the Educational, Scientific, and Cultural Materials Importation Act (28 U.S.C. 1544), (5) appeals from the Secretary of Agriculture under the Plant Variety Protection Act (28 U.S.C. 1545), and (6) petitions for extraordinary writs under the All Writs Act (28 U.S.C. 1651(a)). Judgments of the court are final and conclusive unless reviewed by the Supreme Court on writ of certiorari.

The court consists of a Chief Judge and four Associate Judges. The court sits en banc, most often in Washington, D.C., but occasionally in other cities. Any of its judges may be designated and temporarily assigned to perform judicial duties in any circuit, either in a court of appeals or a district court (28 U.S.C. 293). The court has a clerk, a chief technical adviser, a reporter, a bailiff, and necessary assist

ants.

For further information, contact the Clerk, United States Court of Customs and Patent Appeals, 717 Madison Place NW., Washington, D.C. 20439. Phone, 202-347-1552.

UNITED STATES CUSTOMS COURT

This court was established as the Board of United States General Appraisers by act of June 10, 1890, which conferred upon it jurisdiction theretofore held by the U.S. district and circuit courts in actions arising under the tariff acts (26 Stat. 136; 19 U.S.C. ch. 4). The act of May 28, 1926 (44 Stat. 669; 19 U.S.C. 405a), created the United States Customs Court to supersede the Board; by acts of August 7, 1939 and June 25, 1948 (53 Stat. 1223, 62 Stat. 943; 28 U.S.C. 1582, 1583), the court was integrated into the United States courts structure, organization, and procedure. The act of July 14, 1956 (70 Stat. 532; 28 U.S.C. 251), established the court as a court of record of the United States

under Article III of the Constitution of the United States.

The court has exclusive jurisdiction of civil actions arising under the tariff laws including those involving the appraised value of imported merchandise; classification and rate and amount of duties chargeable; exclusion of merchandise from entry of delivery under any provisions of customs laws; liquidation or reliquidation of an entry, or a modification thereof; refusal to pay a claim for drawback; or refusal to reliquidate an entry under sec. 520 (c) of the Tariff Act of 1930, as amended. The court also has exclusive jurisdiction of civil actions brought by American manufacturers, producers, or wholesalers pursuant to sec. 516 of the Tariff Act of 1930, as amended. In case of protests from determinations of the appropriate customs officer under the Anti-Dumping Act of 1921 (19 U.S.C. 160-171, as amended by 84 Stat. 275), this court and U.S. Court of Customs and Patent Appeals have the same jurisdiction, powers, and duties as they have in civil actions relating to customs duties. It tries cases without a jury, making findings of fact and applying the law.

The court is composed of a chief judge and eight judges, not more than five of whom may belong to any one political party. Any of its judges may be temporarily designated and assigned by the Chief Justice of the United States to sit as a district court judge. The court has a clerk, deputy clerks, a marshal and deputy marshals, a librarian, court reporters, and other supporting personnel. In all matters other than those relating to the determination of value, the court sits in three divisions composed of three judges each. Valuation cases are heard and decided by single judges whose judgments are appealable to a division of three judges, other than the division in which the trial judge sits. All other appeals are to the Court of Customs and Patent Appeals in Washington, D.C.

The principal offices are located in New York, N.Y., but the court is er

powered to hear or hear and determine cases arising at any port of entry of the United States.

For further information, contact the Clerk, United States Customs Court, 1 Federal Plaza,

is called upon to exercise jurisdiction as to questions of law in all cases:

Affecting a general or flag officer, or extending to death;

Certified to the Court by the

2810.

TERRITORIAL COURTS

Pursuant to its authority to govern the Territories (art. IV, sec. 3, clause 2) Congress has established district courts in the Territories of Puerto Rico, Guam, the Virgin Islands, and in the Canal Zone. Except in Puerto Rico these Territorial courts have jurisdiction not only of the subjects described in the judicial article of the Constitution but also of many local matters which within the States are decided in State courts. The district court of Puerto Rico, however, is classified like other "district courts" and is called a "court of the United States" (28 U.S.C. 451). It has the same jurisdiction as the 90 district courts in the States and the District of Columbia. There are three Territorial judges in Puerto Rico and one each in the Canal Zone, Guam, and two in the Virgin Islands. The judges in these Territorial courts are appointed for terms of 8 years, except in Puerto Rico where the judges hold their offices during good behavior.

For further information, contact the Director, Administrative Office of the United States Courts, United States Supreme Court Building, Washington, D.C. 20544. Phone, 202-3931640.

UNITED STATES COURT
OF MILITARY APPEALS

The United States Court of Military Appeals was established pursuant to the act approved May 5, 1950, as amended (64 Stat. 129, 82 Stat. 178, 1342; 10 U.S.C. 867), as the final appellate tribunal to review court-martial convictions of all the services. It is exclusively an appellate criminal court.

The Court, consisting of three civilian judges appointed by the President,

services, and by the General Counsel of the Department of Transportation, acting for the Coast Guard;

Petitioned by accused who have received a sentence of a year or more confinement, and/or a punitive discharge.

The Court also exercises authority under the All Writs Act (28 U.S.C. 1651(a)). In all of its cases, the decisions of the Court are final-there is no further direct review.

In addition, the Court is required by law to work jointly with The Judge Advocates General of the armed services and the General Counsel of the Department of Transportation and to report annually to the Congress on the progress of the military justice system under the Uniform Code of Military Justice, and to recommend improvements therein wherever necessary.

For further information, contact the Clerk, United States Court of Military Appeals, 450 E Street NW., Washington, D.C. 20442. Phone, 202-693-1910.

UNITED STATES TAX COURT

The United States Tax Court is a court of record under Article I of the Constitution of the United States (see section 7441, Internal Revenue Code of 1954, as amended by 83 Stat. 730). The Court was created originally as the United States Board of Tax Appeals by the Revenue Act of 1924 (43 Stat. 336), an independent agency in the executive branch, and continued by the Revenue Act of 1926 (44 Stat. 105), the Internal Revenue Code of 1939, and the Internal Revenue Code of 1954. A change in name to the Tax Court of the United States was made by the Revenue Act of 1942 (56 Stat. 957), and the Article I status and change in name to United States Tax

Act of 1969 (83 Stat. 730).

The Tax Court tries and adjudicates controversies involving the existence of deficiencies or overpayments in income, estate, gift, and personal holding company surtaxes in cases where deficiencies have been determined by the Commissioner of Internal Revenue.

Sec. 101 of the Tax Reform Act of 1969 (83 Stat. 524) gave the Tax Court jurisdiction to redetermine excise taxes and penalties imposed on private foundations.

Sec. 957 of the Tax Reform Act of 1969 (83 Stat. 733), as amended, provided for simplified procedures for the trials of tax disputes involving $1,500 or less, at the option of the individual taxpayers, and provided also that in a case conducted under these procedures the decision of the Court would be final and not subject to review by any other court.

-Sec. 1041 of the Retirement Income Security Act of 1974 (88 Stat. 949) conferred jurisdiction on the Court to render declaratory judgments relating to the qualification of retirement plans, including pension, profit sharing, stock bonus, annuity, and bond purchase plans.

Jurisdiction to render declaratory judgments was conferred on the Tax Court by sec. 1042 (d) of the Tax Reform Act of 1976 (90 Stat. 1637) where there is an actual controversy involving the Commissioner's determination or failure to make a determination with respect to a post-transaction clearance request as to an exchange in which property is transferred by a United States person to a foreign corporation, and by sec. 1306 (90 Stat. 1717) with respect to the tax exempt status of charitable, etc., organizations, a qualified charitable donee, a private foundation, or a private operating foundation.

Sec. 1201 of the Tax Reform Act of 1976 (90 Stat. 1660) conferred jurisdiction on the Tax Court, in disputes

determinations by the Internal Revenue Service, to restrain disclosure or to obtain additional disclosure of written determinations or background file documents, and, at the request of any person, to order disclosure of the identity of any person to whom the written determination pertains, if there has been a third party contact noted on the determination made public.

All decisions other than small tax cases are subject to review by the United States Courts of Appeals, and thereafter by the Supreme Court of the United States upon the granting of a writ of certiorari.

The offices of the Court and all of its judges are located in Washington, D.C. The Court conducts trial sessions at various places within the United States as reasonably convenient to taxpayers as practicable. Each trial session is conducted by a single judge or special trial judge. All proceedings are public and are conducted judicially in accordance with the Court's Rules of Practice and the rules of evidence applicable in trials without a jury in the U.S. District Court for the District of Columbia. A fee of $10 is prescribed for the filing of a petition. Practice before the Court is limited to practition

ers admitted under the Court's Rules.

The Court is composed of 16 judges. Its strength is augmented by retired judges who may be recalled by the chief judge to perform further judicial. duties and by seven special trial judges who are appointed by the chief judge and serve at the pleasure of the Court. The chief judge is elected biennially from among the 16 judges of the Court. The Court is comprised of various divisions, each headed by a judge, special trial judge, the Office of the Court Executive, and the Office of the Clerk of the Court.

For further information, contact the Court Executive, United States Tax Court, 400 Second Street NW., Washington, D.C. 20217. Phone, 202-376-2751.