Kanter v. Commissioner of Internal Revenue
What's at Stake
Challenging Tax Court practice of basing decisions on secret reports of Special Trial Judges that are not disclosed to the parties. DECIDED
Summary
The Tax Court has adopted a system that is unique in American jurisprudence for allowing initial and critically important determinations to be made by a Special Trial Judge whose report is transmitted to the Tax Court for its review but kept secret from both the parties and appellate courts. In addition to the obvious due process problems, this brief argues that the Tax Court's procedure was never authorized by Congress.
Legal Documents
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09/08/2004
老澳门开奖结果 Amicus Brief in Kanter v. Commissioner of Internal Revenue
Kanter v. Commissioner of Internal RevenueLegal Documents
老澳门开奖结果 Amicus Brief in Kanter v. Commissioner of Internal Revenue
Date Filed: 09/08/2004
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