The Eleventh Circuit today issued its opinion on remand from the Supreme Court (125 S.Ct. 1270 (2005)) in Ballard v. Commissioner (11th Cir. Nov. 2, 2005):

Following the Supreme Court’s guidance, we now remand the case to the Tax Court with the following instructions: (1) The "collaborative report and opinion" of the Tax Court is ordered stricken; (2) The original report of the special trial judge is ordered reinstated; (3) The Chief Judge of the Tax Court is instructed to assign this matter to a regular Tax Court Judge who had no involvement in the preparation of the aforementioned "collaborative report;" (4) The Tax Court shall proceed to review this matter in accordance with the dictates of the Supreme Court, and with the Tax Court’s newly revised Rules 182 and 183, giving "due regard" to the credibility determinations of the special trial judge and presuming correct fact findings of the trial judge. This is a limited remand, and should either party seek appellate review following this new ruling by the Tax Court, such appeal should be assigned to this panel.

(Hat Tip: Howard Bashman.)