income-taxation
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-9 | Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue | Sixth Circuit | 2022-07-05 | Denied | Amici (3)Response RequestedResponse WaivedRelisted (2) | administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations | Whether the divided Sixth Circuit properly held that a statute conditioned on regulations delineating its reach may be enforced without regard to thos… |
| 20-1388 | Alice Perkins, et vir v. Commissioner of Internal Revenue | Second Circuit | 2021-04-06 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | 1842-treaty canandaigua-treaty federal-income-tax federal-tax-law income-taxation internal-revenue-code native-american-rights seneca-nation treaty-interpretation treaty-obligations | Whether the income derived from the sale of sand and gravel, mined from treaty-protected land by an enrolled member of the Seneca Nation of Indians, i… |
| 18-891 | Sally Jim v. United States | Eleventh Circuit | 2019-01-10 | Denied | Response RequestedResponse WaivedRelisted (2) | administrative-interpretation due-process federal-indian-law income-taxation indian-tribes self-governance taxation treaty-interpretation tribal-lands tribal-sovereignty | Whether treaties with Indian tribes must be construed consistent with that tribe's present-sense understanding of the treaty |
| 18-664 | Cynthia Bauerly, Commissioner, Minnesota Department of Revenue v. William Fielding, Trustee of the Reid and Ann MacDonald Irrevocable GST Trust for Maria V. MacDonald, et al. | Minnesota | 2018-11-21 | Denied | Relisted (2) | conflict-of-laws constitutional-law due-process family-business income-tax income-taxation resident-trust resident-trusts state-taxation trustee-location | Does the Due Process Clause prohibit states from imposing incomes taxes on statutory 'resident trusts' that have significant additional contacts with … |