| 23A738 |
Commissioner of Internal Revenue v. Isobel Berry Culp, et vir |
Third Circuit |
2024-02-08 |
Presumed Complete |
|
assessment judicial-review petition statutory-lien tax-court tax-deficiency |
Question not identified. |
| 22-249 |
Chambers Self-Storage Oakdale, LLC v. Washington County, Minnesota |
Minnesota |
2022-09-16 |
Denied |
Response WaivedRelisted (2) |
assessment assessment-methodology constitutional-claim discovery due-process equal-protection judicial-review property-tax unequal-assessment |
1. Does the right to Due Process under the U.S. Constitution prohibit a State from depriving real property taxpayers the right to conduct discovery of… |
| 19-1460 |
Jan Major Mengedoht, Individually, and as Executor of the Carl A. Mengedoht Estate and as Trustee of the H C J Holdings Trust - Carl A. Mengedoht - H C J Holdings Trust v. United States |
Eighth Circuit |
2020-07-07 |
Denied |
Response Waived |
administrative-record assessment assessment-authority civil-procedure-jurisdiction conveyance estate-tax estate-tax-lien lien property-conveyance small-business-self-employed subject-matter-jurisdiction treasury-delegation |
1. May a federal court exercise subject matter jurisdiction in an action to "reduce to
judgment " an asserted estate tax lien case where exhibits in t… |
| 19-10 |
James W. Smith v. United States |
Tenth Circuit |
2019-07-01 |
Denied |
Response Waived |
assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability |
1. The Meaning of "Shall" in the Internal Revenue Code.
Sections 6501(a), 6213(a), and 6901(a) of the Internal Revenue Code all provide that the Gove… |