Court of Tax Appeals Act
Section 8. Section 10 of the same Act is hereby amended to read as follows: "Section 10. Power to Administer Oaths; Issue Subpoena; Punish for Contempt.
- The Court shall have the power to administer oaths, receive evidence, summon witnesses by subpoena and require the production of papers or documents by subpoena duces tecum, subject in all respects to the same restrictions and qualifications as applied in judicial proceedings of a similar nature. The Court shall, in accordance with Rule seventy-one of the Rules of Court, have the power to punish for contempt for the same causes, under the same procedure and with the same penalties provided therein."