Ballard v. Commissioner of Internal Revenue — Kennedy, J., Concurring

Summary

Justice Kennedy concurred in the Court’s opinion, agreeing that Tax Court Rule 183(c) mandates deference to the special trial judge’s factual findings and requires the Tax Court judge to review the report submitted under Rule 183(b). He noted unresolved factual questions on remand regarding whether informal collaboration altered the special trial judge’s report and suggested that litigants should have access to original findings to ensure deference is observed. Justice Rehnquist dissented, arguing the Court should defer to the Tax Court’s interpretation of its own rules.