Burns, Stix Friedman & Co. v. Commissioner
United States Tax Court
The United States Tax Court as established under the Tax Reform Act of 1969, secs. 941-962, is an article I or "legislative" court. The exercise by it of the jurisdiction conferred upon it by that Act, and prior law, does not violate article III of the Constitution of the United States.
1Opinion of the Court
OPINION
Dkennbn, Judge:
On July 21, 1970, petitioner filed a motion requesting this Court to take no further action in this case on the basis that (1) the transfer of its cause from “an independent agency in the Executive Branch of the Government”1 to a “court of record” established “under Article I of the Constitution of the United States” 2 is a transfer without due process of law, or (2) any action taken by this Court would be an exercise of judicial power which can only be exercised by a court established under article III of the Constitution. Respondent filed an objection to the motion and…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Flora v. United StatesSupreme Court of the United States · 1960
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
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3Cited by112 opinions
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- In the Matter of Hipp, Inc., Debtor. Thomas J. Griffith, Trustee v. David OlesCourt of Appeals for the Fifth Circuit · 1990
- Swanson v. CommissionerUnited States Tax Court · 1976
- Palmore v. United StatesDistrict of Columbia Court of Appeals · 1972
- Anthony v. CommissionerUnited States Tax Court · 1976
107 more not listed; retrieve them via the Exa API.