Abstract
This case note evaluates Ballard v. Commissioner, its roots, and its impact on the Tax Court and administrative agencies. First, the history of the United States Tax Court is provided with a focus on the special trial judges and the structure of Tax Court Rule that was the central focus of Ballard. Second, there is a brief comparison of other positions, such as a magistrate, to the special trial judge. Third, this article simplifies the complicated, prior history of Ballard that includes three different petitioners, weeks of trial, and numerous courts proceedings and opinions. Fourth, the Ballard opinion is analyzed in detail, separately describing the majority opinion authored by Justice Ginsberg, the concurring opinion authored by Justice Kennedy, and the dissenting opinion authored by the late Chief Justice Rehnquist. Finally, there is an explanation of Ballard's effect on the taxpayers involved, the effect on the Tax Court rules and practices, and the impact it will have on “the whole administrative array of the federal government.”
Recommended Citation
Katherine Kmiec Turner,
No More Secrets: Under Ballard v. Commissioner, Special Trial Judge Reports Must be Revealed ,
26 J. Nat’l Ass’n Admin. L. Judiciary
Iss. 1
(2006)
Available at:
https://digitalcommons.pepperdine.edu/naalj/vol26/iss1/6
