Battat v. Comm'r
United States Tax Court
Ps filed a motion to disqualify all Tax Court Judges and to declare unconstitutional I.R.C. sec. 7443(f), which authorizes the President to remove Tax Court Judges "after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause." In the Tax Reform Act of 1969 (1969 Act), Pub.
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Ps filed a motion to disqualify all Tax Court Judges and to declare unconstitutional I.R.C. sec. 7443(f), which authorizes the President to remove Tax Court Judges "after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause." In the Tax Reform Act of 1969 (1969 Act), Pub. L. No. 91-172, sec. 951, 83 Stat. at 730, Congress deleted from I.R.C. sec. 7441 the designation of the Tax Court as an independent agency within the executive branch. In 1971 we said that under the 1969 Actthe Tax Court is no longer within the…
1Opinion of the Court
STANLEY BATTAT AND ZMIRA BATTAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Battat v. Comm'r
Docket No. 17784-12.
United States Tax Court
2017 U.S. Tax Ct. LEXIS 3; 148 T.C. No. 2; 113 T.C.M. (CCH) 3916;
February 2, 2017, Filed
An appropriate order will be issued.
Ps filed a motion to disqualify all Tax Court Judges and to declare unconstitutional I.R.C. sec. 7443(f), which authorizes the President to remove Tax Court Judges "after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause."
In the Tax Reform Act of…
2Cases cited85 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Welch v. HelveringSupreme Court of the United States · 1933
- Mireles v. WacoSupreme Court of the United States · 1991
- Pierson v. RaySupreme Court of the United States · 1967
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3Cited by1 opinion
- Thompson v. Comm'rUnited States Tax Court · 2017