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3 results for “Steven T. Waltner, et ux.”
| Case | Title | Lower Court | Docketed | Status | Tags | Question Presented |
|---|---|---|---|---|---|---|
| 19-488 | Steven T. Waltner, et ux. v. Commissioner of Internal Revenue | Ninth Circuit | 2019-10-15 | Denied | administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing | Whether the Ninth Circuit incorrectly held that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely fil… |
| 19-261 | Steven T. Waltner, et ux. v. Commissioner of Internal Revenue | Ninth Circuit | 2019-08-28 | Denied | appellate-jurisdiction collateral-estoppel due-process informal-notice statute-of-limitations sua-sponte-sanction tax-appeal tax-assessment tax-assessment-statute-of-limitations tax-code tax-court tax-return valid-return | Whether the court below erred in holding that Petitioners' timely-filed tax return did not start the running of the 3-year statute of limitations on a… |
| 18A1313 | Steven T. Waltner, et ux. v. Commissioner of Internal Revenue | Ninth Circuit | 2019-06-14 | Presumed Complete | collateral-estoppel deficiency sanctions statute-of-limitations tax-court tax-return | Whether the Tax Court and Ninth Circuit improperly applied collateral estoppel to preclude taxpayers from challenging the validity of a tax return whe… |