Question Presented (AI Summary)
Whether the Tax Court and Ninth Circuit improperly applied collateral estoppel to preclude taxpayers from challenging the validity of a tax return when no record evidence from the prior case was introduced
Docket Entries
2019-06-14
Application (18A1313) granted by Justice Kagan extending the time to file until August 25, 2019.
2019-06-11
Application (18A1313) to extend the time to file a petition for a writ of certiorari from June 26, 2019 to August 25, 2019, submitted to Justice Kagan.
Attorneys
Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Noel J. Francisco — Solicitor General, Respondent