Court : US Supreme Court
Decided on : Jun-27-1991
Freytag v. Commissioner - 501 U.S. 868 (1991) U.S. Supreme Court Freytag v. Commissioner, 501 U.S. 868 (1991) Freytag v. Commissioner No. 90-762 Argued April 23, 1991 Decided June 27, 1991 501 U.S. 868 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus The Chief Judge of the United States Tax Court, an Article I court composed of 19 judges appointed by the President, is authorized to appoint special trial judges, 26 U.S.C. 7443A(a), and to assign to them certain specified proceedings, 7443A(b)(1), (2), and (3), and "any other proceeding which the chief judge may designate," 7443A(b)(4). As to subsection (b)(4) proceedings, the special trial judge may hear the case and prepare proposed findings and an opinion, but the actual decision is rendered by a Tax Court judge, 7443A(c). When petitioners sought review in the Tax Court of determinations of approximately $1.5 billion in federal income tax deficiencies, their cases were assigned to a Tax C...
Tag this Judgment!Court : US Supreme Court
Decided on : Mar-04-1991
Pac. Mut. Life Ins. Co. v. Haslip - 499 U.S. 1 (1991) U.S. Supreme Court Pac. Mut. Life Ins. Co. v. Haslip, 499 U.S. 1 (1991) Pacific Mutual Life Insurance Company v. Haslip No. 89-1279 Argued Oct. 3, 1990 Decided March 4, 1991 No. 89-1279 499 U.S. 1 CERTIORARI TO THE SUPREME COURT OF ALABAMA Syllabus After respondents' health insurance lapsed when one Ruffin, an agent for petitioner insurance company and another, unaffiliated insurance company, misappropriated premiums issued by respondents' employer for payment to the other insurer, respondents filed an action for damages in state court, claiming fraud by Ruffin and seeking to hold petitioner liable on a respondeat superior theory. Following the trial court's charge instructing the jury that it could award punitive damages if, inter alia, it determined there was liability for fraud, the jury, among other things, returned a verdict for respondent Haslip of over $1 million against petitioner and Ruffin, which sum includ...
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