irs-regulations
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-54 | William A. Goddard v. Commissioner of Internal Revenue | Ninth Circuit | 2022-07-20 | Denied | Response WaivedRelisted (2) | administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit | Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in this Co… |
| 21-1457 | Quiller Barnes v. Commissioner of Internal Revenue | Ninth Circuit | 2022-05-18 | Denied | Response Waived | due-process internal-revenue-regulations irs-regulations pension-funds pension-rollover retirement-funds rollover statute-of-limitations tax-assessment tax-law | Were the Petitioner's 1996 Pension funds from Pacific Bell Telephone Company, which was properly rolled over within 60 days of his retirement, per his… |
| 20-110 | Jack S. Kannry, et ux. v. Commissioner of Internal Revenue | Second Circuit | 2020-08-03 | Denied | Response WaivedRelisted (2) | administrative-law disaster-relief disaster-tax-relief federal-tax-procedure irs-discretion irs-regulations stafford-act statutory-interpretation tax-procedure taxpayer-rights | The question thereby presented is whether the IRS should be free to pick and choose which mandated statutes and regulations to apply, and to avoid oth… |
| 18-5353 | Juanita L. Berry v. United States | Third Circuit | 2018-07-25 | Denied | Response WaivedIFP | civil-procedure court-of-appeals district-court due-process income-classification income-tax irs-regulations loans loss-calculation promissory-notes property-rights tax tax-evasion tax-law wire-fraud | Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and no… |