Who Judges Who is a Judge? - Podcast

At bottom, in Kuretski v. Commissioner, presidential power is at stake. Judges of the U.S. Tax Court (26 USC 7443(f)), were arguably characterized by the U.S. Supreme Court, in Freytag v. Commissioner, as exercising a portion of the judicial power of the United States. Recently, however, the D.C. Circuit Court of Appeals disagreed when it found that the Tax Court exercises only executive power. What are the implications of the D.C. Circuit Court’s opinion on the president’s removal power? Has the D.C. Circuit misread Freytag, or faithfully applied it?

• Prof. Kristin E. Hickman, Harlan Albert Rogers Professor in Law, University of Minnesota Law School
• Prof. Tuan Samahon, Professor of Law, Villanova University School of Law

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