hardship-exemption

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
22-808 Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue Fifth Circuit 2023-02-27 Denied Response Waived 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)
20-472 HollyFrontier Cheyenne Refining, LLC, et al. v. Renewable Fuels Association, et al. Tenth Circuit 2020-10-13 Judgment Issued Amici (15)Relisted (2) continuous hardship exemptions since 2011 to qual administrative-law disproportionate-economic-hardship energy-policy epa-regulation hardship-exemption renewable-fuel-standard small-refineries small-refinery-exemption statutory-interpretation Whether a small refinery must receive uninterrupted, continuous hardship exemptions since 2011 to qualify for a hardship exemption under the Renewable…