1. Whether the U.S Tax Court and the Second Circuit conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and impartial trial, and see Federal Civil Procedures Law Rule 103 (2) A (2), which specifically states that the Court cannot Suppress evidence before or at trial.

2. Whether Due process was denied by the U.S. Tax Court and the commissioner, The Commissioner obligation under the Brady Doctrine is to disclosed all evidence to the Court and the petitioner, this was not done see, Brady v. Maryland ' 373 U.S. 83 (1963). The U.S. Tax Court Judge refuse to allow the petitioner evidence to place on the record at trial. The trial Judge abrogated his duty as to a fair and impartial trial, see Branerton Corp v. Commissioner ; 6 T.C 691 (1974). In Limine Ruling.

The Court, nor the Commissioner, cannot withhold evidence before or at trial, see United States Aviation Underwriters v. Olympia Wings, Inc., 896 F2 n 949,956.

3. Whether the U.S Tax Court has any right to suppress all petitioner evidence and deny the discovery process and Due process under the United States Constitution.

Whether the U.S Tax Court and the Second Circuit conflicts with the United States Constitution, Amendment 6 and the Fourteenth Amendment to a fair and impartial trial