net-operating-loss
3 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-653 | Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2023-12-15 | Denied | Response Waived | civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns | Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the… |
| 23A450 | Franklin S. Tiegs, et al. v. Montana Department of Revenue | Montana | 2023-11-20 | Presumed Complete | commerce-clause constitutional-challenge due-process net-operating-loss nonresident-income tax-statute | Whether a state's tax statute that uses a nonresident's out-of-state income to offset a net operating loss deduction violates the Due Process and Comm… | |
| 19-1178 | Robert K. Zabka, et ux. v. United States, et al. | Seventh Circuit | 2020-03-27 | Denied | Response Waived | appellate-jurisdiction civil-procedure civil-procedure-final-judgment-receivership-appeal conflict-of-laws conflicting-precedent due-process federal-courts final-judgment jurisdiction net-operating-loss partnership-property receivership standing tax-liability timeliness | Where the court clerk has entered the final appealable judgment, and the district court judge has initialed it as such, and then the litigant appeals … |