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- Title
THE CONSTITUTIONAL NATURE OF THE UNITED STATES TAX COURT.
- Authors
Hellwig, Brant J.
- Abstract
The article discusses constitutional nature of the U.S. Tax Court. Topics discussed include ruling of the Court of Appeals for the District of Columbia Circuit in the case Kuretski v. Commissioner related to removal of tax court judges, 1991 Supreme Court decision in Freytag v. Commissioner case that the Tax Court was one of the Courts of Law for purposes of the Appointments Clause and the Tax Simplification Board created to investigate the administration of the internal revenue laws.
- Subjects
UNITED States; UNITED States. Tax Court; FREYTAG von Loringhoven, Bernd, Freiherr, 1914-2007; TAX courts; INTERNAL revenue law; JUDGES
- Publication
Virginia Tax Review, 2016, Vol 35, Issue 2, p269
- ISSN
0735-9004
- Publication type
Article