Robert F. Batsch, et al. v. Commissioner of Internal Revenue

When the parties to a case do not reach a bilateral agreement to one party's proposed stipulation of facts and exhibits and the United States Tax Court deemed the proposed unilateral facts and exhibits stipulated for purposes of these cases, which prior to trial, is received as facts and evidence that is the basis for the courts jurisdictional finding of facts and decision in favor of respondent; is it a violation of the fundamental right of due process, an abuse of power? Where jurisdiction is challenged and the lower courts fail to address the contested jurisdiction and fail to apply the appropriate rule of law to determine whether jurisdiction is or is not authorized by the Constitution and statute; does the court of first instance, United States Tax Court, have jurisdiction in accord with the rule of law? Whether the decision of the lower courts is proper when they did not apply the rule of law to determine if the statutes is or is not violated?