Administrative Law – Administrative Procedure Act- Status of Tax Court

Petitioner instituted this action before the Tax Court for a review of rulings by the Commissioner of Internal Revenue determining deficiencies in the payment of his income taxes. The Tax Court held that it was not subject to the Administrative Procedure Act and had no means whatever of bringing before it the entire record, so called, that was before the Commissioner. On appeal, held, affirmed. Judicial review of the “whole record” mentioned in section 10 (e) of the Administrative Procedure Act envisages, in the case of adjudication, a review of the record made in cases governed by sections 5, 7 and 8 of the act. Since these sections have been held inapplicable to the Bureau of Internal Revenue, there is no basis for calling the Tax Court a “reviewing court” within section 10 (e). O’Dwyer v. Commissioner, (4th Cir. 1959) 266 F. (2d) 575, cert. den. 361 U.S. 862 (1959).