No. 19-6338

Gerald Nelson v. Commissioner of Internal Revenue

Lower Court: Second Circuit
Docketed: 2019-10-22
Status: Denied
Type: IFP
Response WaivedRelisted (2)IFP
Tags: arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits
Key Terms:
Arbitration DueProcess
Latest Conference: 2020-01-10 (distributed 2 times)
Question Presented (AI Summary)

Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the employee or the employer, when the United States Supreme Court says it should not be deducted?

Question Presented (OCR Extract)

LIST OF ALL PARTIES X all parties appear in I

Docket Entries

2020-01-13
Rehearing DENIED.
2019-12-18
DISTRIBUTED for Conference of 1/10/2020.
2019-12-13
Petition for Rehearing filed.
2019-11-18
Petition DENIED.
2019-10-31
DISTRIBUTED for Conference of 11/15/2019.
2019-10-28
Waiver of right of respondent Cmm'r, IRS to respond filed.
2019-10-17
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due November 21, 2019)
2019-08-16
Application (19A179) granted by Justice Ginsburg extending the time to file until October 17, 2019.
2019-08-07
Application (19A179) to extend the time to file a petition for a writ of certiorari from August 18, 2019 to October 17, 2019, submitted to Justice Ginsburg.

Attorneys

Cmm'r, IRS
Noel J. FranciscoSolicitor General, Respondent
Noel J. FranciscoSolicitor General, Respondent
Gerald Nelson
Gerald Nelson — Petitioner
Gerald Nelson — Petitioner