impermissible-expansion

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-356 Robert Edward Orth v. Commissioner of Internal Revenue Seventh Circuit 2018-09-19 Denied Response Waived administrative-regulation all-inclusive-terms citizen-definition citizenship-definition constitutional-claims due-process free-speech impermissible-expansion passport-privileges procedural-due-process statutory-construction tax-law taxpayer-rights Whether the statutory definition of 'citizen' in 26 U.S.C. § 1402(b) includes the petitioner, and whether the regulations at 26 C.F.R. 1.1 impermissib…