Page:United States Statutes at Large Volume 68A.djvu/927

 CH. 76—JUDICIAL PROCEEDINGS

887

sion of the Tax Court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Secretary or his delegate. An order specifying such amount shall be entered in the records of the Tax Court unless the Tax Court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. (e) E F F E C T OF DECISION T H A T T A X IS BARRED BY LIMITATION.—If

the assessment or collection of any tax is barred by any statute of limitations, the decision of the Tax Court to that effect shall be considered as its decision that there is no deficiency in respect of such tax. (f) FINDINGS OF FACT AS EVIDENCE.—The findings of the Board of Tax Appeals made in connection with any decision prior to February 26, 1926, shall, notwithstanding the enactment of the Revenue Act of 1926 (44 Stat. 9), continue to be prima facie evidence of the facts therein stated. (g) PENALTY.— For penalty for taxpayer instituting proceedings before Tax Court merely for delay, see section 6673. SEC. 7460. PROVISIONS OF SPECIAL APPLICATION TO DIVISIONS. (a) HEARINGS, DETERMINATIONS, AND REPORTS.—A division shall

hear, and make a determination upon, any proceeding instituted before the Tax Court and an;^ motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding. (b) E F F E C T OF ACTION BY A DIVISION.—The report of the division

shall become the report of the T a x Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court. SEC. 7461. PUBLICITY OF PROCEEDINGS.

All reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except that after the decision of the Tax Court in any proceeding has become final the Tax Court may, upon motion of the taxpayer or the Secretary or his delegate, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable. SEC. 7462. PUBLICATION OF REPORTS.

The Tax Court shall provide for the publication of its reports a t the Government Printing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the §7462

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