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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