Ballard v. Commissioner of Internal Revenue — Rehnquist, J., Dissenting

Summary

Chief Justice Rehnquist dissents, arguing that the Supreme Court should defer to the Tax Court's interpretation of Rule 183 regarding disclosure of special trial judge reports, and that taxpayer arguments are not colorable. Justice Kennedy concurred, agreeing the Rule mandates deference to special trial judges but noting unresolved factual questions for remand.