Thursday, July 17, 2014
The Federalist Society hosts a Teleforum Conference Call today at 1:00 p.m. EST on Who Judges Who is a Judge? with Kristin E. Hickman (Minnesota) and Tuan Samahon (Villanova):
At bottom, in Kuretski v. Commissioner presidential power is at stake. Judges of the U.S. Tax Court (26 USC 7443(f)), were arguably characterized by the U.S. Supreme Court, in Freytag v. Commissioner, as exercising a portion of the judicial power of the United States. Recently, however, the D.C. Circuit Court of Appeals disagreed when it found that the Tax Court exercises only executive power. What are the implications of the D.C. Circuit Court’s opinion on the president’s removal power? Has the D.C. Circuit misread Freytag, or faithfully applied it?
Prior TaxProf Blog op-eds on Kuretski: