No. 23-903

David E. Stone, et al. v. Commissioner of Internal Revenue

Lower Court: Eleventh Circuit
Docketed: 2024-02-21
Status: Denied
Type: Paid
Response Waived
Tags: administrative-procedure-act bundled-mortgages executive-branch executive-branch-discretion income-tax internal-revenue-code mortgage-taxation sovereign-immunity tax-collection
Key Terms:
AdministrativeLaw Arbitration Securities Privacy JusticiabilityDoctri
Latest Conference: 2024-03-28
Question Presented (AI Summary)

Whether the Commissioner has absolute discretion and sovereign immunity to decline to collect income taxes on bundled mortgages

Question Presented (OCR Extract)

QUESTION PRESENTED Whether the Commissioner, as an arm of the executive branch, has absolute discretion and sovereign immunity under the Administrative Procedure Act to decline to collect billions of dollars in income taxes on bundled mortgages that are otherwise taxable under the Internal Revenue Code?

Docket Entries

2024-04-01
Petition DENIED.
2024-03-12
DISTRIBUTED for Conference of 3/28/2024.
2024-03-05
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2024-02-15
Petition for a writ of certiorari filed. (Response due March 22, 2024)

Attorneys

Commissioner of Internal Revenue
Elizabeth B. Prelogar — Respondent
Elizabeth B. PrelogarSolicitor General, Respondent
David E. Stone, Kari S. Carroll, as Surviving Spouse of Thomas Carrol, David C. Depadro, et al.
Robert Jeffrey HauserSniffen & Spellman, P.A., Petitioner
Robert Jeffrey HauserSniffen & Spellman, P.A., Petitioner