Procedure and Guidelines
Appeals to the Supreme Court from the Board of Tax Appeals are regularly referred to the Master Commissioner for oral argument pursuant to S.Ct.Prac. R. 17.07. Under this procedure, the parties present their oral argument to the Master Commissioner rather than directly to the Justices of the court.
Although the Master Commissioner hears the argument in such cases, it is the Justices who decide the case in conference, and their decision is made based upon the briefs, the record, and the additional analysis furnished to the court by the Master Commissioner.
In general, litigants who argue before the Master Commissioner should read and follow the guidelines set forth in the Guide for Counsel Presenting Oral Arguments Before the Supreme Court, which is available on the Supreme Court’s website. Argument is restricted to 15 minutes per side; the timer indicates two minutes remaining with a white light and the red light indicates that time has expired. The appellant may reserve time for rebuttal if circumstances allow. Counsel are also requested to observe the following:
- Oral arguments before the Master Commissioner are no less formal proceedings than arguments before the full court. The session is opened by the marshal, and persons in attendance are called upon to stand as the Master Commissioner takes the bench, and again as the Master Commissioner leaves the bench.
- Counsel or pro-se litigants may address the bench as “Master Commissioner” or “Your Honor,” based on personal preference.
- Counsel or pro-se litigants shall respond to questions from the bench directly, concisely, and courteously.
- As a general rule, counsel and pro-se litigants should be guided by the principle that any conduct that would be inappropriate in an argument before the Justices is inappropriate in an argument before the Master Commissioner.
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