-29-
183, we need not address the point in the context of these cases.
We proceed with the review of the STJ report mandated by the
Courts of Appeals and apply the “manifestly unreasonable”
standard of deference as more fully described in the caselaw
discussed below.
In Ballard v. Commissioner, 544 U.S. at 54-55, the Supreme
Court addressed the deference that is due a Special Trial Judge’s
recommended findings of fact under Rule 183 as follows:
Rule 183(c)’s origin confirms the clear
understanding, from the start, that deference is due to
factfindings made by the trial judge. Commenting in
1973 on then newly adopted Rule 182(d), the precursor
to Rule 183(c), the Tax Court observed that the Rule
was modeled on Rule 147(b) of the former Court of
Claims. Tax Ct. Rule 182 note, 60 T.C. 1150, (Tax
Court review procedures were to be “comparable” to
those used in the Court of Claims). Rule 182(d)’s
“[d]ue regard” and “presumed to be correct”
formulations were taken directly from that earlier
Rule, which the Court of Claims interpreted to require
respectful attention to the trial judge’s findings of
fact. See Hebah v. United States, 456 F.2d 696, 698
(Cl. Ct. 1972) (per curiam) (challenger must make a
“strong affirmative showing” to overcome the
presumption of correctness that attaches to trial judge
findings). The Tax Court’s acknowledgment of Court of
Claims Rule 147(b) as the model for its own Rule,
indeed the Tax Court's adoption of nearly identical
language, lead to the conclusion the Tax Court itself
expressed: Under the Rule formerly designated Rule
182(b), now designated 183(c), special trial judge
findings carry “special weight insofar as those
findings are determined by the opportunity to hear and
observe the witnesses.” Tax Ct. Rule 182 note, 60 T.C.
1150 (1973); see Stone v. Commissioner, 865 F.2d 342,
345 (CADC 1989). [Fn. ref. omitted.]
We briefly examine the Hebah and Stone cases cited by the
Supreme Court above.
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