Home Menu ↓
Clicking on our sponsor links helps insure continued free access to this website.
Please support our efforts by visiting our sponsors:

 

Ballard v. Commissioner of Internal Revenue

Docket No.: 03-184
Certiorari Granted: 4/26/2004
Argued: December 7, 2004
Decided: March 7, 2005
Consolidated with: 03-1034

Topics:

Internal Revenue Code, Judicial Power, Judicial Review, Administrative Procedure, Article I, Due Process, First Amendment, Indians, Internal Revenue Code, judicial review

PartyNames: Claude M. Ballard, et ux. v. Commissioner of Internal Revenue
Petitioner: Claude M. Ballard, et ux.
Respondent: Commissioner of Internal Revenue

Court Below: United States Court of Appeals for the Eleventh Circuit
Citation: 321 F3d 1037
Supreme Court Docket

Claude M. Ballard, et ux.
v.
Commissioner of Internal Revenue
544 U.S. 40 (2005)
Background:

In this case, the trial was conducted by a Special Trial Judge employed at will by the Tax Court. The Special Trial Judge was required to create a report of factual and legal findings, but his original report has never been made available to the parties, the public, or the reviewing Article III courts. Instead, his superiors on the Tax Court either overruled his factual findings or persuaded him to change his mind, thus creating a factual finding of tax fraud. This entire process took place off the record, and came to light only in a subsequent conversation between two Tax Court judges and a counsel for another party .

Question Presented:

1. Whether this secretive process is consistent with the Due Process Clause or the right to effective Article III review? 2. Whether this secretive process is consistent with 26 U.S.C. ยง 7482, which provides that Article III courts must review Tax Court decisions just as they would decisions of a U.S. district court?

Question:

Could the Tax Court exclude from the record on appeal Rule 183(b) reports submitted by special trial judges?

Ballard v. Commissioner of Internal Revenue
ORAL ARGUMENT

December 7, 2004

Holding: reversed and remanded
Decision: Decision: 7 votes for Ballard, 2 vote(s) against
Vote: 7-2
Database Connection failed: SQLSTATE[HY000] [1045] Access denied for user 'restauz8_sophi'@'localhost' (using password: YES)