Re: Dale, the Tax Court IS a Court



Very good, you can cut-n-paste from Glidden; but do you understand the
significance of the quoted language, or its place in the schema of
Constitutional law? I think not, if you did, you might have stumbled
across Williams v. United States, 289 U.S. 553 (1933), in which the
Supreme Court pointed out that:

"On the other hand, this court, in Ex parte Bakelite Corp'n, 279 U.S. 438
, 49 S.Ct. 411, 414, in a fully considered opinion holding that the Court
of Customs Appeals was a legislative court, definitely took the opposite
view. The status of the Court of Claims is there discussed at length, and
the conclusion reached that it likewise is a legislative court. 'It was
created, and has been maintained,' we there said, 'as a special tribunal
to examine and determine claims for money against the United States. This
is a function which belongs primarily to Congress as an incident of its
power to pay the debts of the United States."

So, as you can see (if you open your eyes), a "legislative court" in the
generic sense, is any adjudicative tribunal created by Congress under any
one of its enumerated powers (or under the necessary and proper clause in
aid of the exercise of any of its enumerated powers) to determine disputes
arising out of the exercise of any of those enumerated powers.

A territorial court is a "legislative court" created by Congress in aid of
the exercise of its power to govern U.S. territories under Article IV,
Section 3, clause 2. The Court of Claims is a "legislative court" created
by Congress in aid of the exercise of its power to pay the debts of the
United States under Article I, section 8, clause 1. Finally (for our
purposes), the Tax Court is a "legislative court" created by Congress in
aid of the exercise of its power to lay and collect taxes under Article I,
section 8, clause 1.

Since Congress has plenary sovereign power over the territories, it
follows that it may create territorial courts capable of exercising
plenary judicial power. Since Congress has plenary power to lay and
collect taxes, it may create a "legislative court" capable of determining
any controversy relating to a particular tax, including the amount claimed
due and the method and manner of collecting same.

Finally, since these courts are all created by the exercise of a power
granted to Congress, and since the Article III courts have the power of
judicial review (i.e., they have the inherent power to determine whether
or not any act by Congress, or by any instrumentality created by Congress
- including legislative courts - is constitutional or not), the Article
III courts have the power to review what was done in any legislative
court.

To the extent that a person is subject to the exercise of any of Congress'
enumerated powers (e.g., either by virtue of minimum necessary contacts
with a territory with respect to an exercise of power under Article IV,
section 3, or by virtue of minimum necessary contacts with the United
States (including any U.S. state and any U.S. territory) with respect to
the exercise of any power under Article I, Section 8), that person will be
subject to the jurisdiction of any "legislative court" created by Congress
to adjudicate controversies arising out of its exercise of any such power.

.



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