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Image provided by: Buffalo State: The State University of New York
It Times Nows Service ASHINGTON - Sen. Ed- M., Kennedy, D-Mass., ¥ d the creation of a Ohited States court of tax ap designed to eliminate decagg of conflict and confu- sion arcane 'but com- meri y important field of tax lag: « In fifs-new role as chairman. of th@ Senate Judiciary Com-- mitté&, Kennedy went beyond the afe dfrcourt changes endo€§8dsby Presigent Carter last ith t5 intrgduce what he 16d; \the most compre- judicial reform legisiqtgn In recent history.\ BeBldes-establishing a new specfalized collrt, the Kennedy bill gould also set up new procédifres for disciplining fed- eral gurdges and would permit immglfate appeals from rul- ings Of féderal trial judges in case@ \extraordinary impor- tancg;\ while the cases were still @#hral < C ~ C' While the tax court proposal is lik@@ly to arouseconsiderable contgétg‘ersy among legal spe- cialists, the Kennedy package also with stromg gersonal appeal for the natiqn'& two highest legal offic Burger and Attorney General Griffin B. Bell. Present Avenue of Appeal Under present practice, all rulings in tax lawsuits filed in Federal District Court or the __ United States Tax Court can be appealed to one of the 11 cir- cuits of the United States Court of Appeals, where they are heard by generalist judges along with a wide variety of criminal and civil.eases. Not infrequently, one circuit will resolve a significant tax issue one way and another cir- cuit the opposite way. This es- tablishes contrary law in two different jurisdictions and leaves lawyers and business- mien in other parts of the coun- try confused as to how they should proceed. Ideally, the Supreme Court ultimately resolves these cir- cuit conflicts, but the court is selective about which cases it accepts, and those thAt are taken require considerable fur- ther investment of both time and money. The court of tax appeals would solve much of the problem. National Jurisdiction This 12-member court, sit- ting in panels of three judges, would hear all tax appeals and have national jurisdiction. Its .. decisions would be applicable throughout the country unless and until reversed by the Su- preme Court. No new federal judges would be created to staff the court. Its members would be selected by the chief justice from exist- ing trial and appellate benches, to serve three-year rotating terms. Presumably, many of those chosen would 'have a background in tax law. The tax bar has.been debat- ing the issue of a specialized appeals court for many years. Some members like the speed and certainty, that such a new court would provide, particu- larly those at the Treasury De- partment. Others prefer the advantage of being able to file suit in a circuit demonstrably more favorable to their client's position. Way to Discipline Judges The Kennedy bill would also set up machinery for disciplin- ing federal judges, who now may be-reached only through the drastic and rarely used weapon of impeachment. It would authorize the Judicial Council in each federal circuit to apply various sanctions short of removal: reprimand, ere enter nad cers neg e tov n on w a BUFFALO COURIER-EXPRESS, Sunday, March 18, 1979 Meme ennai ‘n‘nedy Proposes Tax Appéals Court censure and official suggestion of retirement and removal of cases from the judge's calen- dar. 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