In Battat v. Commissioner, the US Tax Court recently affirmed its own constitutionality, in releasing an opinion relating to the President’s authority to remove Tax Court Judges. The taxpayer filed a motion asking the court to disqualify all Tax Court Judges and to declare unconstitutional IRC Section 7443(f), which provides circumstances by which the President can remove Tax Court Judges. The court denied this motion, holding that the President’s limited removal authority does not violate separation of powers principles. The opinion describes the court’s operations, including procedures for the removal of judges, statutory provisions relating to the establishment and government of the court, and caselaw relating to the jurisprudence of the court. Most interestingly, it provides a detailed history of the Tax Court—from its creation by Congress in 1924 as the Board of Tax Appeals and its reestablishment as the US Tax Court in 1969 through present day.