All bankruptcies filed come under the Federal Bankruptcy Code. Therefore all are filed under the jurisdiction of the federal courts. Each judicial district has a bankruptcy court which acts as a unit of that court. The Congress of the United States has also established a number of Special Courts . U.S. Court of Federal Claims.
Handles claims for money due from the U.S., including certain tax cases.
U.S. Court of International Trade. This court hears cases involving the value, classification and tariffs of imports. U.S. Tax Court. Jurisdiction over controversies involving income, estate and gift taxes. U.S. Court of Military Appeals.