Legal Opinion
Ballard v. Commissioner
Supreme Court of the United States
Decided March 7, 2005No. 03-184PublishedCited by 62 opinions
1Opinion of the CourtJustice Ginsburg
These cases concern the Tax Court’s employment of special trial judges, auxiliary officers appointed by the Chief Judge of the Tax Court to assist in the work of the court. See 26 U. S. C. § 7443A(a). Unlike Tax Court judges, who are appointed by the President for 15-year terms, see § 7443(b), (e), special trial judges have no fixed term of office, § 7443A(a). Any case before the Tax Court may be assigned to a special trial judge for hearing. Ultimate decision in cases involving tax deficiencies that exceed $50,000, however, is reserved for the Tax Court. § 7443A(c).
Tax Court Rule 183 governs…
2Cases cited11 opinions
- R. A. v. v. City of St. PaulSupreme Court of the United States · 1992
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. MorganSupreme Court of the United States · 1941
- Service v. DullesSupreme Court of the United States · 1957
- Vitarelli v. SeatonSupreme Court of the United States · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Gross v. FBL Financial Services, Inc.Supreme Court of the United States · 2009
- Perez v. Mortgage Bankers Assn.Supreme Court of the United States · 2015
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- Bell v. ThompsonSupreme Court of the United States · 2005
- In Re SwansonCourt of Appeals for the Federal Circuit · 2008
57 more not listed; retrieve them via the Exa API.