“The Tax Court is independent, and its neutrality is not clouded by prosecuting duties. Its procedures assure fair hearings. Its deliberations are evidenced by careful opinions. All guides to judgment available to judges are habitually consulted and respected. It has established a tradition of freedom from bias and pressures. It deals with a subject that is highly specialized and so complex as to be the despair of judges. It is relatively better staffed for its task than is the judiciary.”
![“[Felix Frankfurter] said courts are not representative bodies. They're not designed to be a good reflex of a democratic society. Their judgment is best informed and, therefore, most dependable within narrow limits.” quote by Sam Brownback](https://sms4smile.com/quotes/img-quotes/393/sam-brownback-11107_body_felix-frankfurter-said-courts-are-not-re_1308584.jpg)
