To be fair to the Tax Court, my blogging buddy Lew Taishoff who follows the Tax Court with an incredible intensity let me know that the Tax Court cannot overturn a statute on Constitutional grounds. The mantra of the Tax Court is that it is a court of limited jurisdiction. who didn't read Tax Court decisions to the Mortiz case, is well attested. In bringing those Tax Court advance sheets to Ruth 36 years ago, I changed history. Paul Caron ran my first post, with some commentary and it has generated a few comments from people who knew Martin Ginsburg.

Source: Forbes January 13, 2019 12:56 UTC