In France, questions of fact are treated in essentially the same manner as questions of law on appeal: No deference is owed to a trial court, and an appeal proceeds as a trial de novo
, even though initial appellate courts are made up of the same number of judges as the associated trial courts.
In allowing the Tax Court to conduct a trial de novo
in innocent spouse cases, the Eleventh Circuit has essentially changed the function of the Tax Court in these cases from a court of appeal to a trial court.
"Irreconcilably, Allen unequivocally concludes that the commencement of a trial de novo
annuls the general district court judgment, not the perfection of appeal," Oblon wrote.
(26) However, the Fourth DCA did caution that even with long certiorari, the circuit court may not reevaluate conflicts in the evidence to determine if there is substantial competent evidence; as such a review would amount to an improper granting of a trial de novo
SB 548 (Burton) would allow the FTB to bring a trial de novo
proceeding in superior court after the Board of Equalization had ruled in the taxpayer's favor.
United States, (74) the Court found that the appellant was not entitled to a trial de novo
on the issue of negligence, even though the appellant argued that the issue of negligence was a mixed question of law and fact.
Geouge appealed to the circuit court, which set a trial de novo
. Geouge moved to continue the matter until after her scheduled release from prison (one month after trial), enumerating several ways in which her life circumstances would be changed upon her release.
SB 548 (Burton) would allow the Franchise Tax Board to bring a trial de novo
proceeding in superior court after the State Board of Equalization had ruled in a taxpayer's favor.