concurring opinion of Judge Wherry , in which seven other Judges joined
How later courts described this case
- concurring opinion of Judge Wherry , in which seven other Judges joined
- holding that the APA does not, and never has, applied to the Tax Court’s proceedings
- describing the history underlying the Tax Court’s deficiency jurisdiction
- when determining whether a taxpayer is entitled to relief under section 6015, the Court may consider evidence introduced at trial but not included in the administrative record
Written by the judges who cited it.
The opinion
Halpern and Holmes, JJ., dissenting: Respectfully, we dissent. The majority repeats what we considered to be the error of its analysis in Ewing v. Commissioner, 122 T.C. 32, 56, 57-67 (2004) (Halpern and Holmes dissenting with respect to the scope of review appropriate to the Commissioner’s determination), vacated 439 F.3d 1009 (9th Cir. 2006). We see no need to repeat, or elaborate on, what we said in Ewing.