Thompson v. Comm'r
United States Tax Court
This case arose out of Ps' participation in a distressed asset debt tax shelter. Ps conceded substantive issues related to this case but contest the issue of liability for penalties under I.R.C. secs. 6662(h) and 6662A. Ps filed a motion to disqualify the Judge based on Ps' belief that they cannot get a fair trial because the President of the United States has the power under I.R.C. sec. 7443(f) to remove the Judges of the Tax Court for cause.
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This case arose out of Ps' participation in a distressed asset debt tax shelter. Ps conceded substantive issues related to this case but contest the issue of liability for penalties under I.R.C. secs. 6662(h) and 6662A. Ps filed a motion to disqualify the Judge based on Ps' belief that they cannot get a fair trial because the President of the United States has the power under I.R.C. sec. 7443(f) to remove the Judges of the Tax Court for cause. Ps also filed a motion to declare the penalty under I.R.C. sec. 6662A unconstitutional as violating the Excessive Fines Clause of the Eighth Amendment.…
1Opinion of the Court
DOUGLAS M. THOMPSON AND LISA MAE THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thompson v. Comm'r
Docket No. 6613-13.
United States Tax Court
2017 U.S. Tax Ct. LEXIS 1; 148 T.C. No. 3; 113 T.C.M. (CCH) 3927;
February 2, 2017, Filed
An appropriate order will be issued.
This case arose out of Ps' participation in a distressed asset debt tax shelter. Ps conceded substantive issues related to this case but contest the issue of liability for penalties under I.R.C. secs. 6662(h) and 6662A. Ps filed a motion to disqualify the Judge based on Ps' belief that they cannot get a fair…
2Cases cited13 opinions
- Austin v. United StatesSupreme Court of the United States · 1993
- United States v. BajakajianSupreme Court of the United States · 1998
- Helvering v. MitchellSupreme Court of the United States · 1938
- Browning-Ferris Industries of Vermont, Inc. v. Kelco Disposal, Inc.Supreme Court of the United States · 1989
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
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