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Pepperdine University School of Law

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Monday, March 7, 2005

Supreme Court Issues Opinion in Ballard & Kanter

Supreme_court_1The Supreme Court this morning issued its 7-2 opinion in favor of the taxpayers in Ballard v. Commissioner (and the companion Estate of Kanter v. Commissioner), holding that the Special Trial Judge's report must be included in the record on appeal. Justice Ginsburg wrote the majority opinion; Justice Kennedy concurred; Chief Justice Rehnquist and Justice Thomas dissented.

Here is part of the syllabus for the majority opinion:

The Tax Court may not exclude from the record on appeal Rule 183(b) reports submitted by special trial judges. No statute authorizes, and Rule 183’s current text does not warrant, the concealment at issue....

A.  Rule 183(c)’s promulgation history confirms the clear understanding, from the start, that deference is due the trial judge’s fact-findings under the “[d]ue regard” and “presumed to be correct” formulations....

B. The Tax Court’s practice of not disclosing the special trial judge’s original report, and of obscuring the Tax Court judge’s mode of reviewing that report, impedes fully informed appellate review of the Tax Court’s decision....

(Thanks to Leandra Lederman (Indiana-Bloomington) for the head's up.)

http://taxprof.typepad.com/taxprof_blog/2005/03/supreme_court_i.html

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Listed below are links to weblogs that reference Supreme Court Issues Opinion in Ballard & Kanter:

» Tax Court must reveal opinions of STJs from Appellate Law
The Supreme Court released its opinion in Ballard v. Commissioner, holding on statutory grounds that The Tax Court may not exclude from the record on appeal Rule 183(b) reports submitted by special trial judges. See our coverage here (in general) [Read More]

Tracked on Mar 7, 2005 12:38:17 PM

» Supreme Court Issues Opinion in Ballard v. Commissioner from Benefitsblog
The TaxProfBlog reports here: The Supreme Court this morning issued its 7-2 opinion in favor of the taxpayers in Ballard v. Commissioner (and the companion Estate of Kanter v. Commissioner), holding that the Special Trial Judge's report must be include... [Read More]

Tracked on Mar 7, 2005 11:17:21 PM

» Supreme Court Issues Opinion in Ballard v. Commissioner from Benefitsblog
The TaxProfBlog reports here: The Supreme Court this morning issued its 7-2 opinion in favor of the taxpayers in Ballard v. Commissioner (and the companion Estate of Kanter v. Commissioner), holding that the Special Trial Judge's report must be include... [Read More]

Tracked on Mar 7, 2005 11:18:45 PM