James G. Nobles, Jr. Marialice P. Nobles v. Commissioner, Internal Revenue Service

CYNTHIA HOLCOMB HALL, Circuit Judge:

This case raises the question of when a judge of the United States Tax Court must recuse himself. Because we find no authority in statute or rule mandating recusal, we reject taxpayers’ claim that the tax court erred in denying their recusal motion and affirm the tax court’s judgment. The tax court had jurisdiction over this case pursuant to I.R.C. §§ 6213, 6214, and 7442. We have jurisdiction under I.R.C. § 7482(a).

I. Facts

Appellants James and Marialice Nobles were among several hundred participants in a tax shelter who received notices of deficiency .from…