Supreme Court of the United States

“ The Tax Court rules' requirement that due regard be given to a special trial judge's report and the absence of an opportunity for parties to file objections to the spcial trial judge's report eliminates the opportunity for any meaningful review of a special trial judge's factual findings. ”

“ Decision, Supreme Court of the United States Erhard v. C.I.R. 516 U.S. 930, 116 S.Ct. 336 (1995)
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105) . ”