UNITED STATES TAX COURT WASHINGTON, D.C. 20217 DELEGATION ORDER NO. 20 TO: The Special Trial Judges of the Court Pursuant to section 7443A, Internal Revenue Code of 1986, and Rules 180-183, Tax Court Rules of Practice and Procedure, and until further notice, it is ORDERED that the Special Trial Judge is authorized: (1) Motions in Small Tax Cases and Other Cases Involving $10,000 or Less. To make the decision of the Court and issue any appropriate order disposing of any motion whether or not dispositive of the case. The Special Trial Judge may in appropriate circumstances (see Rule 152) make an oral ruling from the bench to be followed by a written order or decision. Where a ruling from the bench is not appropriate, any opinion, memorandum opinion, or summary opinion shall be prepared in the name of the Special Trial Judge and submitted for approval to the Chief Judge or another Judge designated by the Chief Judge. Thereafter the Special Trial Judge is authorized to make the decision of the Court. (2) Motions in Cases Where the Deficiency Placed in Dispute Exceeds $10,000. (a) Action Not Dispositive of the Case. To make any appropriate order disposing of the motion. The Special Trial Judge may in appropriate circumstances (see Rule 152) make an oral ruling from the bench to be followed by a written order. When a ruling from the bench is not appropriate, any opinion or memorandum opinion shall be prepared in the name of the Special Trial Judge and submitted for approval to the Chief Judge or another Judge designated by the Chief Judge. Thereafter an order may be prepared in the name of the Special Trial Judge. (b) Action Dispositive of Case.-To hear any motion and prepare for signature of the Chief Judge or other Judge des V VI ignated by the Chief Judge the necessary order or decision together with such necessary opinion or memorandum opinion. The opinion or memorandum opinion is to be in the name of the Chief Judge or such other Judge designated by the Chief Judge adopting the opinion of the Special Trial Judge. This order supersedes Delegation Order No. 17, dated June 1, 1992. Dated: Washington, D.C. June 3, 1996 MARY ANN COHEN Chief Judge UNITED STATES TAX COURT WASHINGTON, D.C. 20217 DELEGATION ORDER NO. 21 TO: The Special Trial Judges of the Court Pursuant to section 7443A, Internal Revenue Code of 1986, and Rules 180-183, Tax Court Rules of Practice and Procedure, and until further notice, it is ORDERED that a Special Trial Judge is authorized: (1) Small Tax Cases.-To make the decision of the Court in any small tax case (as defined in Rule 171) that may be assigned for trial or other disposition. The decision of the Court in a small tax case shall be made (except in cases where findings of fact or opinion are stated orally pursuant to Rule 152) only after the Special Trial Judge prepares a summary of the facts and reasons for the proposed disposition of the case and submits said summary to the Chief Judge or another Judge designated by the Chief Judge. (2) Other Cases Involving $10,000 Or Less. To make the decision of the Court in any other case that may be assigned for trial or other disposition where neither the amount of the deficiency placed in dispute (within the meaning of section 7463), nor the amount of any claimed overpayment, exceeds $10,000. The decision of the Court in such case shall be made (except in cases where findings of fact or opinion are stated orally pursuant to Rule 152) only after the Special Trial Judge prepares and submits to the Chief Judge, or another Judge designated by the Chief Judge, proposed findings of fact and opinion. (3) Decisions Entered by Stipulation.-To sign the Chief Judge's name on any decision to be entered by stipulation of the parties. Such authority includes signing settlement documents relating to partnership actions in the name of the Chief Judge. VII VIII This order supersedes Delegation Order No. 18, dated June 1, 1992. Dated: Washington, D.C. MARY ANN COHEN Chief Judge Bartels, Gordon H., Estate, Sally A. Jouris and Thomas G. Bartels, 430 Bartels, Violet J., Estate, Sally A. Jouris and Thomas G. Bartels, 430 Beatty, John D. and Karen 268 Board of Trade of the City of Chicago and Subsidiaries 369 Boyd Gaming Corporation, f.k.a. the Boyd Group and Subsidiaries 343 418 California Hotel and Casino and Subsidiaries 343 City of Columbus, Ohio 325 Clack, Willis Edward, Estate, Richard E. Clack, Co-personal Representative ....... 131 Marshall & Ilsley Trust Company, Co-personal Representative 131 McClatchy, Charles K., Estate, James McClatchy, Personal Rep Trans City Life Insurance Company, an Arizona Corporation Webb, Jerry R. and Carolyn M. ... 274 392 IX |