Which types of courts are considered courts of limited jurisdiction?

Courts of limited jurisdiction are those that can only hear specific types of cases as defined by law or statute, meaning their authority is restricted in terms of subject matter.

In the context of the United States Tax Court, it specifically addresses tax-related cases, dealing exclusively with disputes over federal income tax laws. This reflects its limited jurisdiction since it does not handle a wide array of legal matters like general civil or criminal cases.

Similarly, state small claims courts are designed to resolve minor disputes involving relatively small amounts of money, typically without formal procedures such as jury trials. This again shows a limitation in the types of cases that can be brought before it, focusing principally on less complex, lower-stakes legal issues.

Both the United States Tax Court and state small claims courts exemplify courts of limited jurisdiction due to their specialized focus and the specific nature of cases they are authorized to adjudicate. This clearly distinguishes them from federal district courts, which possess general jurisdiction allowing them to hear a broader spectrum of legal cases, including both civil and criminal matters.