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2 results for “Joe Alfred Izen, Jr.”

Case Title Lower Court Docketed Status Tags Question Presented
22-808 Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue Fifth Circuit 2023-02-27 Denied charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12)
22A520 Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue Fifth Circuit 2022-12-13 Presumed Complete None