Legal Opinion
Samuels, Kramer & Company v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 2, 1991No. 274, 275, Dockets 90-4060, 90-4064PublishedCited by 50 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
Samuels, Kramer & Company (the Company) challenges the authority of the Chief Judge of the United States Tax Court to appoint “special trial judges” and to assign the adjudication of tax cases involving complex issues and substantial deficiency assessments to these “special judges” pursuant to 26 U.S.C. §§ 7443A(a) and 7443A(b)(4). The Company submits that section 7443A does not authorize the assignment of such eases to “special trial judges,” and if authorized, the Chief Judge’s appointment of such judges violates the Appointments Clause of the Unit ed States…
2Cases cited38 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Boykin v. AlabamaSupreme Court of the United States · 1969
- Buckley v. ValeoSupreme Court of the United States · 1976
- Duncan v. LouisianaSupreme Court of the United States · 1968
- United States v. TestanSupreme Court of the United States · 1976
33 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Carole Tomka v. The Seiler Corporation, Daniel Lucey, David Polonsky and Timothy ConroyCourt of Appeals for the Second Circuit · 1995
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Green v. City of New YorkCourt of Appeals for the Second Circuit · 2006
- Theresa E. Bartman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
45 more not listed; retrieve them via the Exa API.