TITLE XVIII

SPECIAL TRIAL JUDGES

Rule 180.  Assignment
    The Chief Judge may from time to time designate a Special
Trial Judge (see Rule 3(d)) to deal with any matter pending
before the Court in accordance with these Rules and such
directions as may be prescribed by the Chief Judge.

Rule 181.  Powers and Duties
    Subject to the specifications and limitations in orders
designating Special Trial Judges and in accordance with the
applicable provisions of these Rules, Special Trial Judges have
and shall exercise the power to regulate all proceedings in any
matter before them, including the conduct of trials, pretrial
conferences, and hearings on motions, and to do all acts and take
all measures necessary or proper for the efficient performance of
their duties. They may require the production before them of
evidence upon all matters embraced within their assignment,
including the production of all books, papers, vouchers,
documents, and writings applicable thereto, and they have the
authority to put witnesses on oath and to examine them. Special
Trial Judges may rule upon the admissibility of evidence, in
accordance with provisions of Code Sections 7453 and 7463, and
may exercise such further and incidental authority, including
ordering the issuance of subpoenas, as may be necessary for the
conduct of trials or other proceedings.

Rule 182.  Cases Involving $ 10,000 or Less
    Except as otherwise directed by the Chief Judge, the
following procedure shall be observed in small tax cases (as
defined in Rule 171) and in all other cases where neither the
amount of the deficiency placed in dispute (within the meaning of
Code Section 7463), nor the amount of any claimed overpayment,
exceeds $ 10,000:
   (a) Small tax cases. Except in cases where findings of fact or
opinion are stated orally pursuant to Rule 152, a Special Trial
Judge who conducts the trial of a small tax case shall, as soon
after such trial as shall be practicable, prepare a summary of
the facts and reasons for the proposed disposition of the case,
which then shall be submitted promptly to the Chief Judge, or, if
the Chief Judge shall so direct, to a Judge or Division of the
Court.
   (b) Other cases involving $ 10,000 or less. Except in cases
where findings of fact or opinion are stated orally pursuant to
Rule 152, a Special Trial Judge who conducts the trial of a case
(other than a small tax case) where neither the amount of the
deficiency placed in dispute (within the meaning of Code Section
7463), nor the amount of any claimed overpayment, exceeds $
10,000 shall, as soon after such trial as shall be practicable,
prepare proposed findings of fact and opinion, which shall then
be submitted promptly to the Chief Judge.
   (c) Decision. The Chief Judge may authorize the Special Trial
Judge to make the decision of the Court in any small tax case (as
defined in Rule 171) and in any other case where neither the
amount of the deficiency placed in dispute (within the meaning of
Code Section 7463), nor the amount of any claimed overpayment,
exceeds $ 10,000, subject to such conditions and review as the
Chief Judge may provide.

Rule 183.  Cases Involving More Than $ 10,000
    Except in cases subject to the provisions of Rule 182 or as
otherwise provided, the following procedure shall be observed in
cases tried before a Special Trial Judge:
   (a) Trial and briefs. A Special Trial Judge shall conduct the
trial of any such case assigned for such purpose. After such
trial, the parties shall submit their briefs in accordance with
the provisions of Rule 151. Unless otherwise directed, no further
briefs shall be filed.
   (b) Special trial judge's report. After all the briefs have
been filed by all the parties or the time for doing so has
expired, the Special Trial Judge shall submit a report, including
findings of fact and opinion, to the Chief Judge, and the Chief
Judge will assign the case to a Judge or Division of the Court.
   (c) Action on the report. The Judge to whom or the Division to
which the case is assigned may adopt the Special Trial Judge's
report or may modify it or may reject it in whole or in part, or
may direct the filing of additional briefs or may receive further
evidence or may direct oral argument, or may recommit the report
with instructions. Due regard shall be given to the circumstance
that the Special Trial Judge had the opportunity to evaluate the
credibility of witnesses, and the findings of fact recommended by
the Special Trial Judge shall be presumed to be correct.

Rule 184--189.  [Reserved]

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