Moreover, in Freytag v. Commissioner, 501 U.S. 868 (1991), the Supreme Court concluded that the judges of the U.S. Tax Court (and their special trial judges) exercise a portion of "the judicial power of the United States."
Selain itu, dalam Freytag vs. Komisioner, 501 AS 868 (1991), Mahkamah Agung menyimpulkan bahwa hakim-hakim Pengadilan Pajak AS (dan mereka hakim pengadilan khusus) menjalankan suatu bagian "kekuasaan kehakiman Amerika Serikat."