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No More Secrets: Under Ballard V. Commissioner, Special Trial Judge Reports Must Be Revealed , Katherine Kmiec Turner

Journal of the National Association of Administrative Law Judiciary

This case note evaluates Ballard v. Commissioner, its roots, and its impact on the Tax Court and administrative agencies. First, the history of the United States Tax Court is provided with a focus on the special trial judges and the structure of Tax Court Rule that was the central focus of Ballard. Second, there is a brief comparison of other positions, such as a magistrate, to the special trial judge. Third, this article simplifies the complicated, prior history of Ballard that includes three different petitioners, weeks of trial, and numerous courts proceedings and opinions. Fourth, the Ballard opinion is analyzed …