1. Home
  2. Browse Decisions
  3. U.S.
  4. 544 U.S.
  5. 544 U.S. 40 (2005)
 

BALLARD v. COMMISSIONER

No. 03-184.

544 U.S. 40 (2005)

BALLARD ET UX. v. COMMISSIONER OF INTERNAL REVENUE

Supreme Court of United States.

Decided March 7, 2005.

Attorney(s) appearing for the Case

Stephen M. Shapiro argued the cause for petitioners in both cases. On the briefs in No. 03-184 were Vester T. Hughes, Jr., Robert E. Davis, David J. Schenck, Christopher D. Kratovil, Steven S. Brown, Royal B. Martin, and William G. Sullivan. With Mr. Shapiro on the briefs in No. 03-1034 were Richard H. Pildes, Peter J. Rubin, N. Jerold Cohen, Teresa Wynn Roseborough, Philip Allen Lacovara, and Randall G. Dick.

Deputy Solicitor General Hungar argued the cause for respondent in both cases. With him on the brief were Acting Solicitor General Clement, Assistant Attorney General O'Connor, Deputy Assistant Attorney General Morrison, Traci L. Lovitt, Kenneth L. Greene, and Steven W. Parks.†

GINSBURG, J., delivered the opinion of the Court, in which STEVENS, O'CONNOR, SCALIA, KENNEDY, SOUTER, and BREYER, JJ., joined. KENNEDY, J., filed a concurring opinion, in which SCALIA, J., joined, p. 65. REHNQUIST, C. J., filed a dissenting opinion, in which THOMAS, J., joined, p. 68.

JUSTICE GINSBURG delivered the opinion of the Court.

These cases concern the Tax Court's employment of special trial judges, auxiliary officers appointed by the Chief Judge of the Tax Court to assist in the work of the court. See 26 U. S. C. § 7443A(a). Unlike Tax Court judges, who are appointed by the President for 15-year terms, see § 7443(b), (e), special trial judges have no fixed term of office, § 7443A(a). Any case before the Tax Court may be...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases