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SAMUELS, KRAMER & CO. v. C.I.R.

Nos. 274, 275, Dockets 90-4060, 90-4064.

930 F.2d 975 (1991)

SAMUELS, KRAMER & COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 2, 1991.

Attorney(s) appearing for the Case

Kathleen M. Sullivan, Cambridge, Mass. (Brian Stuart Koukoutchos, Cambridge, Mass., and Richard J. Sideman, Martha A. Boersch, Sideman & Bancroft, San Francisco, Cal., of counsel), for petitioner-appellant Samuels, Kramer & Co.

Kenneth W. Starr, Sol. Gen., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., John G. Roberts, Jr., Deputy Sol. Gen., Stephen J. Marzen, Asst. to the Sol. Gen., Gary R. Allen, and Steven W. Parks, Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee C.I.R.

Erwin N. Griswold, Washington, D.C. (Michael Doss, Jones, Day, Reavis & Pogue, Washington, D.C., of counsel), for amicus curiae Erwin N. Griswold.

Before MESKILL and ALTIMARI, Circuit Judges, and METZNER, District Judge.

MESKILL, Circuit Judge:

Samuels, Kramer & Company (the Company) challenges the authority of the Chief Judge of the United States Tax Court to appoint "special trial judges" and to assign the adjudication of tax cases involving complex issues and substantial deficiency assessments to these "special judges" pursuant to 26 U.S.C. §§ 7443A(a) and 7443A(b)(4). The Company submits that section 7443A does not authorize the assignment of such cases to "special...

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