§659

659(c); and the Postal Regulatory Commission sits injudgment ofPostal Service, 39 C.F.R. secs. 3001 to 3018. -30- Article II ofthe Constitution. See also Humphrey's Ex'r v. United States, 295 U.S. 602, 629-630 (1935); PHH Corp. v. Consumer Fin. Prot. Bureau, No. 15- 1177, slip op. at 4 (D.C. Cir. Oct. 11, 2016). In addition, independent execu

659 (2000),4 the Defense Finance and Accounting 4The United States is required to withhold moneys due from the United States to any individual, including members of the Armed Forces, to enforce the legal obligations of any individual to provide alimony or child support. Social Security Act of 1974, Pub. L. 93-647, sec. 459, 88 Stat. 2357, amen

section 659 (2000),3 the Defense Finance and Accounting Service, Cleveland Center, Garnishment Operations, paid Ms. Warriner $1,752 per month of petitioner’s military retirement pension between June 3 The United States is required to withhold moneys due from the United States to any individual, including members of the Armed Forces, to enforce the

stment tax credit in 1984 was based upon a gross overvaluation of the subject master. Petitioner claimed an investment tax credit based on the master’s purported value of $496,000. We have determined, however, that the master’s actual value equaled 1Sec. 659 was enacted to discourage taxpayers from investing in abusive tax shelters that rely on the significant overvaluation of shelter assets in order to produce the desired losses that serve to reduce the investors’ tax liabilities. See H. Rept.