Freytag v. Commissioner of Internal Revenue

After the commissioner of internal revenue (defendant) issued deficiency notices, Freytag and other taxpayers (plaintiffs) petitioned the U.S. Tax Court for redetermination; the Tax Court's chief judge appointed a special trial judge to preside, and then adopted that judge's opinion favoring the commissioner. The taxpayers appealed, arguing the special trial judge's appointment violated the Appointments Clause because the Tax Court's chief judge wasn't a constitutionally proper appointing authority; the Fifth Circuit affirmed the Tax Court, and the Supreme Court granted certiorari.