|
Freytag V. Commissioner
''Freytag v. Commissioner of Internal Revenue'', 501 U.S. 868 (1991), is a United States federal court case in which the Supreme Court of the United States decided the characteristics of inferior officers of the United States for the purposes of the Appointments Clause. The case concerned the appointment method of special trial judges of the United States Tax Court. The Court was unanimous in its conclusion that special trial judges were inferior officers under the Appointments Clause, rather than mere employees, because of the characteristics of their office and that their appointment was constitutional. Positions constitute inferior officers when the position (1) is established by law and (2) exercises significant authority (3) involving significant discretion. The division between the majority, led by Justice Harry Blackmun, and the concurrence, led by Justice Antonin Scalia, centered on the status of the Tax Court itself. Under the Appointments Clause, inferior officers ma ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commissioner Of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States, with the consent of the U.S. Senate, for a five-year term. Douglas O’Donnell became the current and Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022. Responsibilities The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advisin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Separation Of Powers Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Appointments Clause Case Law
Appointment may refer to: Law *The prerogative power of a government official or executive to select persons to fill an honorary position or employment in the government (political appointments, poets laureate) * Power of appointment, the legal ability of a testator to select another person to dispose of the testator's property * Recess appointment, a method of filling vacancies under U.S. federal law *Appointment, a form of Royal Warrant * List of positions filled by presidential appointment with Senate confirmation **Nomination and confirmation to the Supreme Court of the United States * Judicial appointments in Canada, made by the federal government or provincial government. Superior and federal court judges are appointed by federal government, while inferior courts are appointed by the provincial government * Warrant of Appointment, an official document presented by the President of Ireland to persons upon appointment to certain offices Religion * Papal appointment, the ol ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1991 In United States Case Law
File:1991 Events Collage.png, From left, clockwise: Boris Yeltsin, elected as Russia's first president, waves the new flag of Russia after the 1991 Soviet coup d'état attempt, orchestrated by Soviet hardliners; Mount Pinatubo erupts in the Philippines, making it the second-largest volcanic eruption of the 20th century; MTS Oceanos sinks off the coast of South Africa, but the crew notoriously abandons the vessel before the passengers are rescued; Dissolution of the Soviet Union: The Soviet flag is lowered from the Kremlin for the last time and replaced with the flag of the Russian Federation; The United States and soon-to-be dissolved Soviet Union sign the START I Treaty; A tropical cyclone strikes Bangladesh, killing nearly 140,000 people; Lauda Air Flight 004 crashes after one of its thrust reversers activates during the flight; A United States-led coalition initiates Operation Desert Storm to remove Iraq and Saddam Hussein from Kuwait, 300x300px, thumb rect 0 0 200 200 1991 So ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Secretary Of The Treasury
The United States secretary of the treasury is the head of the United States Department of the Treasury, and is the chief financial officer of the federal government of the United States. The secretary of the treasury serves as the principal advisor to the president of the United States on all matters pertaining to economic and fiscal policy. The secretary is a statutory member of the Cabinet of the United States, and is fifth in the presidential line of succession. Under the Appointments Clause of the United States Constitution, the officeholder is nominated by the president of the United States, and, following a confirmation hearing before the Senate Committee on Finance, is confirmed by the United States Senate. The secretary of state, the secretary of the treasury, the secretary of defense, and the attorney general are generally regarded as the four most important Cabinet officials, due to the size and importance of their respective departments. The current secre ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Secretary Of State
The United States secretary of state is a member of the executive branch of the federal government of the United States and the head of the U.S. Department of State. The office holder is one of the highest ranking members of the president's Cabinet, and ranks the first in the U.S. presidential line of succession among Cabinet secretaries. Created in 1789 with Thomas Jefferson as its first office holder, the secretary of state represents the United States to foreign countries, and is therefore considered analogous to a foreign minister in other countries. The secretary of state is nominated by the president of the United States and, following a confirmation hearing before the Senate Committee on Foreign Relations, is confirmed by the United States Senate. The secretary of state, along with the secretary of the treasury, secretary of defense, and attorney general, are generally regarded as the four most crucial Cabinet members because of the importance of their respective ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Cabinet
The Cabinet of the United States is a body consisting of the vice president of the United States and the heads of the executive branch's departments in the federal government of the United States. It is the principal official advisory body to the president of the United States. The president chairs the meetings but is not formally a member of the Cabinet. The heads of departments, appointed by the president and confirmed by the Senate, are members of the Cabinet, and acting department heads also participate in Cabinet meetings whether or not they have been officially nominated for Senate confirmation. The president may designate heads of other agencies and non-Senate-confirmed members of the Executive Office of the President as members of the Cabinet. The Cabinet does not have any collective executive powers or functions of its own, and no votes need to be taken. There are 24 members (25 including the vice president): 15 department heads and nine Cabinet-level members, all of who ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justice Blackmun Official
Justice, in its broadest sense, is the principle that people receive that which they deserve, with the interpretation of what then constitutes "deserving" being impacted upon by numerous fields, with many differing viewpoints and perspectives, including the concepts of moral correctness based on ethics, rationality, law, religion, equity and fairness. The state will sometimes endeavor to increase justice by operating courts and enforcing their rulings. Early theories of justice were set out by the Ancient Greek philosophers Plato in his work The Republic, and Aristotle in his Nicomachean Ethics. Advocates of divine command theory have said that justice issues from God. In the 1600s, philosophers such as John Locke said that justice derives from natural law. Social contract theory said that justice is derived from the mutual agreement of everyone. In the 1800s, utilitarian philosophers such as John Stuart Mill said that justice is based on the best outcomes for the gr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
5th Cir
Fifth is the ordinal form of the number five. Fifth or The Fifth may refer to: * Fifth Amendment to the United States Constitution, as in the expression "pleading the Fifth" * Fifth column, a political term * Fifth disease, a contagious rash that spreads in school-aged children * Fifth force, a proposed force of nature in addition to the four known fundamental forces * Fifth (Stargate), a robotic character in the television series ''Stargate SG-1'' * Fifth (unit), a unit of volume used for distilled beverages in the U.S. * Fifth-generation programming language * The fifth in a series, or four after the first: see ordinal numbers * 1st Battalion, 5th Marines * The Fraction 1/5 * The royal fifth (Spanish and Portuguese), an old royal tax of 20% Music * A musical interval (music); specifically, a ** perfect fifth ** diminished fifth ** augmented fifth * Quintal harmony, in which chords concatenate fifth intervals (rather than the third intervals of tertian harmony) * Fifth (chor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Article I Judges
Federal tribunals in the United States are those tribunals established by the federal government of the United States for the purpose of resolving disputes involving or arising under federal laws, including questions about the constitutionality of such laws. Such tribunals include both Article III tribunals (federal courts) as well as adjudicative entities which are classified as Article I or Article IV tribunals. Some of the latter entities are also formally denominated as courts, but they do not enjoy certain protections afforded to Article III courts. These tribunals are described in reference to the article of the United States Constitution from which the tribunal's authority stems. The use of the term "tribunal" in this context as a blanket term to encompass both courts and other adjudicative entities comes from section 8 of Article I of the Constitution, which expressly grants Congress the power to constitute tribunals inferior to the Supreme Court of the United States. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
