Freytag Vs. Commissioner

Decided On : Jun-27-1991

Court : US Supreme Court

LAW: Article I court composed, Section 7443A, Constitution, Article I court, Article I court, Article III, Constitution, Article I court, Article I courts, Constitution, the Tax Reform Act, the Tax Reform Act, the Tax Reform Act, Constitution, the Revenue Act, the Federal Magistrates Act's, Constitution, the Magistrates Act, the Magistrates Act, Constitution, Constitution, Constitution, Constitution, Article II, Article II, Article III, Constitution, Constitution, Article I, see, the Tax Page 501 U. S. 886 Court, Constitution, Article I court, Constitution, Article I legislative court, Article III, Article III of the Constitution, Article III, Article II's, Article III, Article III, Constitution, Constitution, Constitution, Constitution, Article III, Article III, Constitution, Constitution, Article I court, Article III judiciary, Article I, Constitution, Article I courts are, Article I court, the Internal Revenue Code, the Administrative Procedure Act, Constitution, Amendment, Article II, Article III court, Constitution, Article III, Constitution, Article III, Article III, Article I court, Article III, Article III, Article III, Article III, Article III, Constitution, Petitioners 43-44, the First Amendment, Constitution, Constitution, Constitution, Article III, the Uniform Commercial Code, Article III, Article I, § 8, Article III, Article III, Constitution, Article I, Article II, Article III, Article III, Article III, Article III, Article I, § 6, Chapter II, Article III, Article III, Article III, Article III, Article III, the Tax Page 501 U. S. 909 Court, the Administrative Procedure Act, Article III, Article III, Section 13, Article I courts), Article III, Article I courts, Article IV, Article IV, Constitution, Constitution, Article I court, the "Courts of Law, Article II, the "Heads of Departments, Article I court, Article III

ORG: Freytag, U.S. 868, U.S. Supreme Court, U.S. 868, Freytag, THE UNITED STATES COURT OF APPEALS , THE FIFTH CIRCUIT, Syllabus, the United States Tax Court, Tax Court, the Tax Court, Tax Court, the Tax Court, The Court of Appeals, § 7443A, the Appointments Clause of the Constitution, Tax Court, the Appointments Clause, Court, the Tax Court, Zdanok, the Appointments Clause, the Appointments Clause, Pp, Framers, the Tax Court's, Clause, Congress, Cabinet, the Tax Court, a "Department, Clause, Congress, the Appointments Clause, Congress, the "Courts of Law, Congress, The Tax Court, Clause, Legislative Branches, Court, Court, REHNQUIST, WHITE, STEVENS, SOUTER, Court, Framers, J. Cooke ed.1961, Congress, the United States Tax Court, Congress, the United States Tax Court, the Tax Court, Congress, the Tax Court, The Tax Court, Senate, the Tax Court, Tax Court, the Tax Court, Oral Arg, the Tax Court, T.C. 849, the Court of Appeals, the Fifth Circuit, the Court of Appeals, the Tax Court, § 7443A, the Appointments Clause of the Constitution, Art, The Court of Appeals, the Tax Court, the Internal Revenue Code, the Tax Court, the Tax Court, Congress, the Tax Court, Congress, Demarest v. Manspeaker, Congress, the Committee on Ways and Means, Tax Court, the Tax Court, Tax Court, House, House, Congress, the Tax Court, Congress, the Tax Court, the Tax Court, Congress, the Tax Court's, Court, § 7443A, the Tax Court, Public Welfare v. Davenport, Automobile Workers, Tax Court, Tax Court, the Appointments Clause of the Constitution, Art, Advice, Senate, the supreme Court, Appointments, Congress, the Courts of Law, the Heads of Departments, the Tax Court, the Appointments Clause, Glidden Co., Zdanok, Appointments Clause, the District Court, the Court of Appeals, Court, Harlan, Court, Court, the Tax Court, Justice Harlan, Court, the Executive Branch's, the Appointments Clause, the Executive Branch, Court, Executive, Appointments Clause, Congress, the Appointments Clause, Executive, Clause, Congress, the Executive Branch, Congress, Executive, INS, the Appointments Clause, Government, Appointments Clause, the Tax Court, the Tax Court, A]ny, Buckley, The Tax Court, First Western Govt, Inc., T.C. 549, the Court of Appeals, the Second Circuit, Kramer & Co., the Tax Court, the Second Circuit, the Appointments Clause, the Tax Court, the Appointments Clause, the Appointments Clause, Appointments Clause, the Appointments Clause, Congress, the Courts of Law, the Heads of Departments, Congress, the Tax Court, the Tax Court, the Department of Commerce or Department of State, the Appointments Clause, Congress, Congress, Buckley, Congress, the Appointments Clause, Framers, The Constitutional Convention, the Appointments Clause, Heads of Departments, Framers, Clause, Legislative Branches, Congress, the Tax Court, Congress, Appointments Clause, Congress, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, Congress, Board of Tax Appeals, the Executive Branch, the Tax Court, the Tax Court's, the Executive Branch, the Tax Court, the Executive Branch, The Tax Court, the Legislative Branch, the Judicial Branch, the Executive Branch, the Executive Branch, the Executive Branch, Appointments Clause, Congress, Congress, Clause, Framers, the Executive Branch, Framers, the Tax Court, the Executive Branch, the Department of State, Treasury, Congress, Burnap, Department, State, Treasury, Cabinet, Cabinet, Cabinet, Appointments Clause, Court, the Opinion Clause of Art, Opinion, the Executive Departments, Cabinet, the Appointments Clause, Cabinet, Cabinet, Presidential, Cabinet, Congress, the Tax Court, Congress, the Tax Court, IRS, the Tax Court, a "Department, the Appointments Clause, Congress, the Tax Court, The Tax Court, the "Courts of Law, the Tax Court, the Appointments Clause, Clause, the "Courts of Law, The Appointments Clause, Congress, the "Courts of Law, the Tax Court, Court, Congress, Court, Court, Congress, American Insurance Co., the Court of Claims, the Territorial Court of Florida, the "Courts of Law, Court, the Appointments Clause, the "Courts of Law, Court, Federal Elections Commissioners, Congress, the Appointments Clause, Northern Pipeline Constr, Marathon Pipe Line Co., Congress, Congress, Appointments Clause, Youngstown Sheet & Tube Co., Sawyer, , the Appointments Clause, the Appointments Clause, the Tax Court's, The Tax Court, Congress, The Tax Court, Congress, the Internal Revenue Service, The Tax Court's, the Tax Court, Treasury, The Tax Court, Legislative Branches, Congress, Congress, Tax Court, the Tax Court, Court, State Farm Mutual Automobile Ins. Co., The Tax Court's, Congress, the Appointments Clause, the Tax Court, the "Courts of Law, the Court of Appeals, Oral Arg, Congress, Congress, the Tax Court, the Tax Court Reports, Oral Arg, Tax Court, the Appointments Clause, the Appointments Clause, the Federal Trade Commission, the Securities and Exchange Commission, the Federal Energy Regulatory Commission, the Central Intelligence Agency, the Federal Reserve Bank of St. Louis, the Fifth Circuit, the Tax Court, the "Courts of Law, Kramer & Co., the Tax Court, Court, § 7443A, the Tax Court, Court, Appointments Clause, Court, the Fifth Circuit, the Appointments Clause, Court, Court, Appointments Clause, the Courts of Appeals, Court, Appointments Clause, Appointments Clause, Court, Socony-Vacuum Oil Co., Federal Practice, Federal Rules of Criminal, Federal Rule of Civil Procedure, The Tax Court, Examiners in Optometry, American Fire & Casualty Co., Insurance Corp., Compagnie des Bauxites de Guinee, the Tax Court, the Tax Court, Tax Court, the Tax Court, Glidden Co., Zdanok, Court, Executive, Court, Commerce Clause, Board of Equalization of California, Commerce Clause, G. D. Searle & Co., Commerce Clause, the Court of Appeals, Emphasis, The Federal Courts of Appeals, Opdyke Investment Co., Interface Group, Inc., Massachusetts Port Authority, Supremacy and Commerce Clause, Sunstein, Government Control of Information, Court, Court, Court, Appointments Clause, Court, Court, The Appointments Clause, Congress, the Courts of Law, the Heads of Departments, Court, Court, the Tax Court, the Tax Court, Appointments Clause, the Tax Court, Clause, Functions, the Supreme Court, the Tax Court, Court, the Appointments Clause, Congress, the supreme Court, Glidden Co., Zdanok, Court, the Appointments Clause of the Constitution, Zdanok, Framers, C. Rossiter ed.1961, Heads of Departments, Departments, the Executive Branch, Clause, Congress, the 'Courts of Law, Congress, Congress, Commission, the Executive Branch, Congress, the Judicial Branch, Court, Framers, Appointments Clause, the Appointments Clause's, Framers, Incompatibility, Ineligibility Clauses, Memoir of Theophilus Parsons, C. Rossiter ed.1961, Legislature, Theory, Departments of Government, J. Boyd ed.1952, Congress, Framers, C. Rossiter ed.1961, Legislature, W. Peden ed.1955, Presidential Review, the Chief Magistrate, C. Rossiter ed.1961, Congress, the Judicial Branch, Congress, Marathon Pipe Line Co., Court, Congress, Court, Court, the Tax Court, Power of the United States, Power of the United States, Congress, Court, Court, Congress, Congress, the Tax Court's, the Tax Board of Appeals, the Treasury Department, American Ins, Lessee v. Hoboken Land &amp, Improvement Co., Administrative Courts, L.J. 233, first Patent Board, State, Judicial Power, L.J. 277, the Federal Government, APA, Standard Oil Co., APA, Congress, Congress, the United Page 501 U. S. 911 States, Bakelite Corp., Congress, the Courts of Appeals, Social Security, the Social Security Court, the Social Security Administration, O]ur, INS, The Tax Court, Social Security Court, Executive Branch, the Internal Revenue Service, the Board of Tax Appeals, The United States Tax Court, The Board of Tax Appeals, Board, Colony Trust Co., the Tax Court of, the Executive Branch, Court, Court, the Federal Communications Commission, FCC, the National Labor Relations Board, NLRB, the Tax Court, the Tax Court, the Internal Revenue Service, FCC, NLRB, the Original Jurisdiction of, the Supreme Court, WHITE, Samuels, Kramer & Co., Court, Congress, Congress, Marshall, C.J., Court, Congress, the Tax Court, Court, Court, the Tax Court, Court, Court, the Tax Court, Court, the Tax Court, the Appointments Clause, the Tax Court, the Department of the Treasury, the Board of Tax Appeals, the Tax Court, the Executive Branch, Court, Court, Court, Cabinet, Court, State, Treasury, Cabinet, Court, Cabinet, Cabinet, Court, Cabinet, Cabinet, Cabinet, Committee Report, Cabinet

DATE: 1991, 1991, April 23, 1991, June 27, 1991, 1011, 47, 1969, 1984, 1986, 2754, 15-year, March, 1982, 1984, November, 1985, April 1, 1986, 1987, 1011, 1990, 1015, 1991, 1991, 1989, 98432, 1568, 1984, 1127, 1984, 7443A, 1984, 1943, 72, almost a half century, 1984, 1984, 1989, 1990, 1991, 1989, 1968, 1962, 1941, 13 (1983, 1976, 1990, 985 (1991, 1931, 1920, 1879, 7443A, 1988, 1969, eighteenth century, 45 years, 7441, 79-80, more than a century, February 10, 1967, 1965, 1969, 1969, pre-1969, 1828, 1933, the earliest days, 1982, 1839, 1952, 1983, the early 1800's, 14 weeks, October 21, 1987, that day, the preceding 4 months, 1991, 1011, 1015, 1990, 1991, 1944, 1940, 2472, 1971, 46, 1977, 43-44, 1963, 1960, 1951, 1884, 1804, 1982, 1986, 1396, 1399, 1989, 1962, today, 1991, 1990, 1982, 1989, 1991, 1265, 1276, 16, CA1 1987, 1986, this very day, 7443A, today, 1573, 1833, Today, 1819, 1976, 1888, today, 1896, 1859, 76, 48, 49, 48, 1990, 1780, 79, 1982, 1924, 1791, 1989, 1828, almost a century and a half ago, 1795, 1827, 1856, 1990, 1790, July 1936, 1990, Today, 3105, 1911, 1929, 5-year, 1986, 16 (1983, 1833, 18 years, 1979, 1929, 1942, 1114, 1943, 1969, 1989, 1991, 1850, 1839, 1920, 1965

PRODUCT: Freytag v. Commissioner, Canter, 7443A, Ambassadors, 7441, Canter, Canter, Article III, Canter, Canter, Mistretta, 101, Notes, Article III, Canter, Accord, 320 U. S. 489 , Article III, Canter

CARDINAL: 501, 90, 501, 19, 26, 7443A(a, 2, 3, 1, 2, 2, 3, one, three, 26, 1, 511, 13, 230, 904, 501, 324, 951, 83, 730, 26, 958, 83, 734, 98, 824, 98, 824, 100, 26, 19, 1, 2, 8, 10, 8, 12, 89, 2, 904, 2, 2., 904, 1015, 9, 498, four, 1, 2, 3, 4, three, 6, 2, 3, 2, 98, 3, two, 2, 3, 503, 58, 2, 3, 2, 3, 28, 490, 2, 3, three, three, 2, 3, 2, 2, three, three, one, 103, 2, 370, one, 162, 2, 2, 424, two, 94, 557, 930, 975, 2, 2, 99, two, 2, 3, 2, 3, 2, 3, 2, 3, 2, 424, 79, 143, 627-628, 424, three, one, one, three, 1, one, three, 2, 3, one, 4, 99, 252, 99, 99, 2, 1., 4, 4, 10, 5, 203, 3, 91, 303, 302, one, 5, one, 370, 26, 1, 511, 289, 424, 50, 230, 488, 289, 26, 6512(b)(2, 10(e, 5, at least 1839, 13, 1, up to 3,000, half, 9,000, 3,000, 3, 17, 2, 15, 8, 44, 11, 3, 183, 26, 4, 5, one, 5, 89-4436, 47-51, 930, 975, 89-4436, 34-48, 26, 2, 2, 904, 9, 2, 2, 498, one, 2/1, 2/2, 9, 455, 52(b, 144, 12, 2, 126, 9, 478, 2, 478, 875, 2, 478, 2/3, 45, 888, 630, 633, 3, 498, 883, 816, 9, 74, 889, 915, 26, 2, 2., one, 9, 1, 370, 3, 437, 316, 1, 1, 124, 303, 465, 2, four, six, 2/4, 2, 381, 455, One, 311, 308, 314, 310, 120, 40, 905, 920, One, 1, 441, 51, 321, 50, 2, one, 30, 211, 238, 1, 66, 511, 12, 19, 18, 272, 65, 264, 1 Stat, 109, 110, 18, 68-69, 65, 280, more than 1,000, 5, 5, 553, 20, 11,558, 242, 254, 47, 26, 1100, 1141(a, 26, 56, 443, 451, 458, 930, 975, 992, 2/5, 1, 235, 2, 13, 230, 4, 5, 203, 3

GPE: U.S., United States, Pp, the United States, U.S., United States, the United States, U.S., the United States, the United States, United States, United States, U.S., the United States, the United States, the United States, U.S., United States, United States, United States, United States, U.S., pp, U.S., U.S., U.S., U.S., U.S., U.S., the United States, United States, the United States, U.S., the United States, U.S., U.S., U.S., the United States, United States, U.S., United States, United States, United States, United States, Mansfield, Ireland, U.S., Cf., Clapp, U.S., United States, U.S., Detroit, Calif., Rhode Island, U.S., Harlan, the United States, McCulloch, Maryland, Harlan, United States, the United States, Essex Result, pp, Virginia, the State of Virginia, Mass., Brennan, the United States, the United States, the United States, the United States, the United States, New Jersey, United States, the United States, Marbury, U.S., the United States, Brennan, the United States, United States

NORP: §§, §, §, §, §, §§, American, §, d., non-Article III, non-Article III, §, non-Article III, non-Article III, non-Article III, American

MONEY: approximately $1.5 billion, approximately $1.5 billion, 10,000, 10,000, multimillion dollar

PERCENT: 501 U. S. 877, 26 U. S. 546 , 493 U. S. 20, 499 U. S., 462 U. S. 919 , 487 U. S. 654 , 26 U. S. 546 , 289 U. S. 553, 458 U. S., 458 U. S. 64 , 310 U. S. 150, 433 U. S. 72, 374 U. S. 424 , 493 U. S. 378, 458 U. S., 26 U. S. 546 , 279 U. S. 438, 478 U. S. 714 , 462 U. S. 919 , 279 U. S. 716

WORK_OF_ART: Courts of Law, The Federalist No., The Conference Report, H.R.Conf, Ministers and Consuls, the Heads of Departments, the Courts of Law, Officers of the United States, Officers of the United States, The Creation of The American Republic 1776-1787, Superior Officers below, 2 Records of the Federal Convention of 1787, the Courts of Law, Heads of Departments, Heads of Departments, Heads of Departments, The Amendment, The Court of Claims, Courts of Law, Courts of Law, Courts of Law, Courts of Law, Courts of Law, the Courts of Law, Courts of Law, Courts of Law, The Federalist No., the Heads of Departments, the Courts of Law, The Federalist No., 6 Papers, The Federalist No., The Federalist No. 73, The Federalist Nos., the Courts of Law, B Having, the Courts of Law, the Courts of Law, Success, Article I Court, 9 How, Heads of Departments

PERSON: Buckley v. Valeo, J., J., KENNEDY, BLACKMUN, James Madison, Richard C. Wilbur, Wilbur, Carleton D. Powell, Wilbur, Powell, Powell, Powell, Hallstrom v. Tillamook County, H.R.Rep, Gomez, Gomez, Pennsylvania Dept, Johnson Controls, Law, Law, Mistretta, Grosso, Hormel, Glidden, Lamar v. United States, Chadha, Buckley v. Valeo, Law, Burnap, Morrison, Olson, G. Wood, Madison, Madison, Buckley, Germaine, Germaine, 89th Cong., Williams, Williams, Williams, Marshall, Williams, Buckley, Valeo, Buckley, Williams, Vehicle Mfrs, Hennen, Powell, App, Powell, Powell, Appellee, al., Appellee, al., JUSTICE KENNEDY, Ante, J., A. Miller, Sykes, Petitioners, Head v. New Mexico Bd, Levine, Finn, Swan, Capron v. Van Noorden, Brennan, Stewart, Harlan, Glidden, Dennis v. Higgins, Jimmy Swaggart, Breyer, J., Law, Marshall, Buckley v. Valeo, Mouat, A. Hamilton, Buckley, Buckley, Buckley, James Wilson, James Wilson 359-360, A. Hamilton, James Madison, Thomas Jefferson 308, J. Madison, J. Madison, J. Madison, T. Jefferson, A. Hamilton, J. Madison, A. Hamilton, Practices, Mary L.Rev, Marshall, Martin v. Mott, Murray, Thomas Jefferson, Henry Knox, Edmund Randolph, Murray, Lessee, Bowsher, Synar, J., Chadha, Randolph, Marshall, H. Dubroff, Dobson, Bowsher, Synar, Amar, Ante, Benner, Porter, Ante, Hennen, Burnap, H.R.Rep, 89th Cong.

ORDINAL: first, first, fourth, first, first, second, First, Second, Third, first, third, first, first, First, second, first, first, Second

EVENT: Article II, Article II, War, the Twenty-fifth Amendment, the Twenty-fifth Amendment, the Twenty-fifth Amendment, Sixth Amendment, Article II, War, the Twenty-fifth Amendment

LOC: Executive, Northern Pipeline