Kanter v. Commissioner of Internal Revenue
What's at Stake
Challenging Tax Court practice of basing decisions on secret reports of Special Trial Judges that are not disclosed to the parties. DECIDED
The Tax Court has adopted a system that is unique in American jurisprudence for allowing initial and critically important determinations to be made by a Special Trial Judge whose report is transmitted to the Tax Court for its review but kept secret from both the parties and appellate courts. In addition to the obvious due process problems, this brief argues that the Tax Court’s procedure was never authorized by Congress.