No. 19-175

Brad S. Francis, et al. v. Commissioner of Internal Revenue

Lower Court: Eighth Circuit
Docketed: 2019-08-07
Status: Denied
Type: Paid
Response Waived
Tags: administrative-procedure-act agency-misconduct appellate-procedure due-process jurisdiction notice-of-deficiency personal-jurisdiction reasoned-opinion statutory-notice subject-matter-jurisdiction tax-court tax-court-jurisdiction
Key Terms:
AdministrativeLaw DueProcess JusticiabilityDoctri
Latest Conference: 2019-10-01
Question Presented (AI Summary)

Does the Eighth Circuit's judgement and PER CURIAM AFFIRMANCE using Local Rule 47B AFFIRMANCE OR ENFORCEMENT WITHOUT OPINION of Case No. 18-2447 satisfy the demands of justice and due process considering the outstanding issues raised in the appellate brief that were not addressed in a written reasoned opinion?

Question Presented (OCR Extract)

QUESTIONS PRESENTED FOR REVIEW The Eighth Circuit has departed from the accepted and usual course of judicial proceedings under Federal Rule of Appellate Procedure 47(a) and, in so doing, has sanctioned the United States Tax Court’s departure from authority governing its jurisdiction provided at 26 U.S.C. § 6211 et seq and 5 U.S.C. § 706(2)(F). Does the Eighth Circuit's judgement and PER CURIAM AFFIRMANCE using Local Rule 47B AFFIRMANCE OR ENFORCEMENT WITHOUT OPINION of Case No. 18-2447 satisfy the demands of justice and due process considering the ; outstanding issues raised in the appellate brief that _were not addressed in a written reasoned opinion? , Did the United States Tax Court have subject matter jurisdiction in Case No. 9801-16 necessary to dismiss the case for lack of prosecution? Did the United States Tax Court have personal jurisdiction in Case No. 9801-16 necessary ; to dismiss the case for lack of prosecution? Does 5 U.S.C. § 706(2)(F) provide the United States Tax Court with jurisdiction to look behind a statutory notice of deficiency to allegations of agency ; misconduct? tt

Docket Entries

2019-10-07
Petition DENIED.
2019-08-28
DISTRIBUTED for Conference of 10/1/2019.
2019-08-19
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2019-08-01
Petition for a writ of certiorari filed. (Response due September 6, 2019)

Attorneys

Brad S. Francis, et al.
Brad S. Francis — Petitioner
Commissioner of Internal Revenue
Noel J. FranciscoSolicitor General, Respondent