common-law-mailbox-rule
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 19-488 | Steven T. Waltner, et ux. v. Commissioner of Internal Revenue | Ninth Circuit | 2019-10-15 | Denied | Relisted (2) | 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… |
| 19-402 | Howard L. Baldwin, et ux. v. United States | Ninth Circuit | 2019-09-25 | Denied | Amici (6)Relisted (4) | administrative-law agency-deference brand-x-doctrine common-law common-law-mailbox-rule stare-decisis statutory-interpretation tax tax-refund | Should Brand X be overruled? |