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President Trump Announces Intent to Nominate Two More Tax Court Judges

On November 6, 2019, President Trump announced his intent to nominate Ms. Alina Ionescu Marshall and Mr. Christian N. Weiler to serve as Judges on the United States Tax Court (Tax Court). Mr. Travis Greaves was previously approved by the Senate Finance Committee to be a Tax Court Judge and is awaiting confirmation by the Senate. Judge Mark V. Holmes, who is currently a senior Judge on the Tax Court, was previously renominated by President Trump and is awaiting action by the Senate Finance Committee. For our prior coverage related to Mr. Greaves and Judge Holmes, see here. According to the White House Announcement and other publicly available information, Ms. Marshall is currently Counsel to the Chief Judge of the Tax Court in Washington, DC, a position she has been in since 2013. Prior to that, she was an associate at West & Feinberg, P.C. (2012–2013), clerked at the Tax Court (2010–2012), was an associate at Freshfields Bruckhaus Deringer US LLP...

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Battat v. Commissioner: A Primer on the History of the US Tax Court

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...

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