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BATTAT v. COMMISSIONER

Docket No. 17784-12.

148 T.C. 32 (2017)

148 T.C. No. 2

STANLEY BATTAT AND ZMIRA BATTAT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 2, 2017.

Attorney(s) appearing for the Case

Joseph A. DiRuzzo, III , Jennifer Correa Riera , Christopher J. Rajotte , and Jeffrey J. Molinaro , for petitioners.

Brian A. Pfeifer , for respondent.

OPINION

This deficiency case1 is before the Court on petitioners' motion to disqualify all Tax Court Judges (filed as a motion for recusal of Judge) and to declare section 7443(f)2 unconstitutional. For reasons discussed below we will deny petitioners' motion.

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