United States Ninth Circuit

Tax Court's ability to appoint special trial judges does not violate the Separation of Powers Clause even though there is no district court judicial review of its decisions under 26 USC 7443A(b)(4) because federal appellate courts may review them de novo.

Appellate Information

• Decided 09/20/2001
• Published 09/20/2001

Judges

• PER CURIAM:, Before:  FARRIS, SILVERMAN, and PAEZ, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Douglas J. Crawford, Pro per, San Diego, California, petitioner-appellant.


• For Appellees:
  
• Paula M. Junghas, Acting Assistant Attorney General, Department of Justice, Tax Division, Washington D.C., for the respondent-appellee.