constructive-dividends

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
21-1528 Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue Ninth Circuit 2022-06-06 Denied Response Waived anticipatory-assignment-of-income church civil-rights constitutional-rights constructive-dividends due-process ninth-circuit tax tax-court Whether the Ninth Circuit Court committed a constitutional violation by affirming the Tax Court's Order and Decision based on a nullified presumption …