Whether Tax Court had subject matter jurisdiction under its Admiralty/Maritime Jurisdictions to grant Appellee relief sought in the absence of maritime contract?

QUESTIONS PRESENTED 1. Whether Tax Court, had subject mattter jurisdiction, under it's Admiralty/Maritime | Jurisdictions. To grant Appellee, relief sought in the absence of maritime contract? | 2. Whether lower Courts, gave any valid legal cause, preventing them from being bound by | legislative requirement. in giving full faith, and credit, in accordance with 28 USC 1738, to state court monetary judgment?(see