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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 47 / 275

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© D.L. Crumbley

Some Judicial Facts

Have right to jury trial in district court, but jurors can only determine facts (not law).

No jury trial in probate, family law, estate issues equitable issues, Tax Court, and Court of Federal Claims

Automatic right to appeal from trial court to the first level of the appellate process.

But higher court (e.g., Supreme Court) must decide whether to hear dispute.

To get to Federal court, must raise the question of a federal law or diversity of citizenship (e.g., different state)

For Federal court, controversy must exceed $50,000.

State courts have trial courts, appeals courts, and supreme court.

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