No. 22-54

William A. Goddard v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2022-07-20
Status: Denied
Type: Paid
Response WaivedRelisted (2)
Tags: administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit
Latest Conference: 2022-12-02 (distributed 2 times)
Question Presented (from Petition)

Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in this Court's opinion in Kisor.

Question Presented (AI Summary)

Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in Kisor v. Wilkie

Docket Entries

2022-12-05
Rehearing DENIED.
2022-11-15
DISTRIBUTED for Conference of 12/2/2022.
2022-10-28
Petition for Rehearing filed.
Main DocumentProof of ServiceCertificate of Word CountMain DocumentProof of ServiceCertificate of Word Count
2022-10-03
Petition DENIED.
2022-07-27
DISTRIBUTED for Conference of 9/28/2022.
2022-07-25
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
Main DocumentMain Document
2022-05-23
Petition for a writ of certiorari filed. (Response due August 19, 2022)
PetitionCertificate of Word CountProof of ServicePetitionCertificate of Word CountProof of Service

Attorneys

Commissioner of Internal Revenue
Elizabeth B. Prelogar — Solicitor General, Respondent
William Goddard
Bradley A. Patterson — LGI LLP, Petitioner