Leslie E. Knighten v. Commissioner of Internal Revenue

In our earlier opinion in this case, we refused to consider Knighten’s contention that the Tax Court is unconstitutional, because he did not raise the issue until his reply brief. Knighten v. Commissioner, 702 F.2d 59, 60 n. 1 (5th Cir.1983). On petition for rehearing, Knighten points out that questions of subject-matter jurisdiction may be raised at any time, and an unconstitutional court can have no jurisdiction. We therefore consider the issue.

Knighten presents two contentions: (1) that, as a court created under Article I of the Constitution, the Tax Court could not hear any cases that…